Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Internal Revenue Code IRC 7623(a)

  • Submissions that do not qualify under 7623(b) will be processed under section 7623(a).
  • These cases will continue to be considered through regulations appearing at 26 CFR 301.7623-1.
  • The award is at the discretion of the Service, there is no requirement that an award be issued.
  • The discretionary award is based on additions to tax, penalties, interest, and other amounts collected as a result of administrative or judicial action resulting from the information provided.
  • No minimum statutory award percentage
  • No appeal provisions

IRC Section 7623(b)

 


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