Common Contracts
1 similar Rev. Proc. 2005-12 contracts
Administrative, Procedural, and Miscellaneous Rev. Proc. 2005-12Rev. Proc. 2005-12 • December 22nd, 2004
program. If the taxpayer and the Service are able to resolve the examined issues before the returns that they affect are filed, this revenue procedure authorizes the taxpayer and the Service to memorialize their agreement by executing an LMSB Pre-Filing Agreement (PFA).
