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Tax Library
US
Internal Revenue Manual
Part 5
Chapter 20

Chapter 20 - Abusive Tax Avoidance Transactions (atat)

Browse Chapter 20 - Abusive Tax Avoidance Transactions (atat)

in: Chapter 20 - Abusive Tax Avoidance Transactions (atat)

Previous Chapter 2 - Reports Next Chapter 21 - International and Insular Issues

Section 1 - Abusive Tax Avoidance Transaction Program Section 10 - Identification and Processing of Frivolous Documents Section 11 - Examination Reconsiderations and Referrals Section 12 - Initial Contact and Research Actions Related to Abusive Tax Avoidance Transactions Cases Section 2 - Abusive Tax Avoidance Transactions Time Reporting Section 3 - Third Party Contacts Section 4 - Summons Procedures Section 6 - Whipsaw Assessments Section 7 - Monitoring of Promoter/preparer Injunctions (irc 7407 and 7408)Section 8 - Promoter/preparer Investigations

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