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coverable by suit
Additions to the Tax Additional Amounts
REGULATIONS APPLICABLE TO INFORMATION
Jeopardy Bankruptcy and Receiverships
adjustment administrative amount Appeals applicable assessment carryback CDP hearing CDP Notice certificate chapter claim clude collection Commissioner corporation credit or refund December 31 deduction described in paragraph deter disclose disclosure district director document Effective date employee employer identification Example exempt failure federal tax lien filed filer Form gift tax graph identified income tax income tax return individual individual taxpayer identification information return installment agreement Internal Rev Internal Revenue Code Internal Revenue Service investment issued levy mailed ment NFTL notice of lien notify organization overpayment partnership items partnership taxable payer payment penalty period of limitations person prescribed prior proceeding purposes qualified offer quired real property registered regulations relating reported respect rules security interest spect statement subparagraph Tax Court tax imposed tax liability tax matters partner tax return information tax return preparer tax shelter tice tion transaction U.S. dollars United written determination