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Penalty and Interest - Part 20

IRM 20.1.1.3.6.1 First Time Abate (FTA) Policy Modified, Taxpayers Must Be Current with Filing & Payment Requirements
An IRM procedural update effective 04/04/2014 was issued to revise IRM 20.1.1.3.6.1 regarding First Time Abate (FTA) Policy Modified, Taxpayers Must Be Current with Filing & Payment Requirements.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 11-Apr-2014