other · IRS · Rule · Published 2001-01-12 · Effective 2001-01-12 · 66 FR 2817
Document
Document number
01-623
Federal Register citation
66 FR 2817
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2001-01-12
Effective date
2001-01-12
Treasury docket
TD 8939
Abstract
This document contains final regulations defining last known address in relation to the mailing of notices of deficiency and other notices, statements, and documents sent to a taxpayer's last known address. The final regulations affect taxpayers who receive notices of deficiency and other notices, statements, and documents sent to taxpayers' last known addresses.