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Internal Revenue Bulletin:  2012-49 

December 3, 2012 


Table of Contents

Rev. Proc. 2012-43 Rev. Proc. 2012-43

This procedure informs the taxpayer how to request the Service to reduce the amount of a frivolous tax submission penalty assessed under section 6702(a) or (b) of the Code and the criteria that the Service will apply in determining whether a reduction would promote compliance with and administration of Federal tax laws.

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