Treas. Reg. § 301.6212-1: Deficiency-Notice Procedure
The regulation under section 6212 addresses issuance of deficiency notices and joint-return notice rules.
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The regulation under section 6212 addresses issuance of deficiency notices and joint-return notice rules.
The Collection Due Process regulation uses detailed questions and answers to implement notice, hearing, levy, and review rules under section 6330.
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