Rev. Proc. 2005-12 Sample Contracts

Administrative, Procedural, and Miscellaneous Rev. Proc. 2005-12

Rev. Proc. 2005-12 • December 22nd, 2004

• Contract Type
  Rev. Proc. 2005-12
• Filed
  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).