Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2003-36 

September 8, 2003 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Rev. Proc. 2003-71
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. SUBMITTING AN OFFER TO COMPROMISE
    • SECTION 5. WHEN AN OFFER BECOMES PENDING AND RETURN OF OFFERS
    • SECTION 6. CASE BUILDING, INVESTIGATION, AND EVALUATION
    • SECTION 7. WITHDRAWING AN OFFER TO COMPROMISE
    • SECTION 8. ACCEPTING AN OFFER TO COMPROMISE
    • SECTION 9. REJECTING AN OFFER TO COMPROMISE
    • SECTION 10. EFFECT ON OTHER DOCUMENTS
    • SECTION 11. EFFECTIVE DATE
    • SECTION 12. DRAFTING INFORMATION
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