Part 25. Special Topics

Table of Contents

25.1 Fraud Handbook25.2 Information and Whistleblower Awards25.3 Litigation and Judgments25.4 Employee Protection25.5 Summons25.6 Statute of Limitations25.7 Exempt Organizations Business Master File25.12 Delinquent Return Refund Hold Program25.13 Taxpayer Correspondence25.15 Relief from Joint and Several Liability25.16 Disaster Assistance and Emergency Relief25.18 Community Property25.20 Tax Professional Oversight and Support25.21 Affordable Care Act25.23 Identity Protection and Victim Assistance25.24 Return Preparer Misconduct Program25.25 Revenue Protection25.26 Restitution25.27 Third Party Contacts25.29 Tax Compliance Check25.30 Service Level Agreements