IRS practice unit: Statute of limitations on assessment of tax
IRS practice unit
The IRS Large Business and International (LB&I) division publicly released a “practice unit”—part of a series of IRS examiner “job aides” and training materials intended to describe for IRS agents leading practices about tax concepts in general and specific types of transactions.
The title of this “concept unit” (as referred to by the IRS) is: Overview of statute of limitations on the assessment of tax
This practice unit supersedes a practice unit published in April 2018. The practice unit was updated to reflect the judicial dispositions with regards to Code 6501(e).
Read the process unit on the IRS practice unit webpage (posting date of April 10, 2020).
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