Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses

Document ID: IRS-2006-0384-0002
Document Type: Rule
Agency: Internal Revenue Service
Topics: Employment Taxes, Estate Taxes, Excise Taxes, Gift Taxes, Income Taxes, Penalties, Reporting and Recordkeeping Requirements
Federal Register Number: E8-09518
CFR Citation: 26 CFR 301
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Details Information

Document Subtype: Final Rule
Received Date: April 30 2008, at 07:04 AM Eastern Daylight Time
Start-End Page: 23342 - 23349
Comment Start Date: April 30 2008, at 12:00 AM Eastern Standard Time

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