Internal Revenue Bulletin: 2007-14 |
April 2, 2007 |
Table of Contents
Notice 2007-30 Notice 2007-30
This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.
Rev. Proc. 2007-27 Rev. Proc. 2007-27
This procedure sets forth the elements of a safe harbor under section 527(1) of the Code for waiver of amounts due for failure to comply with certain reporting requirements due to reasonable cause but not willful neglect.
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