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Internal Revenue Manual
Part 5 — Collecting Process · Chapter 20. Abusive Tax Avoidance Transactions (ATAT)
10 entries
IRM 5.20.1
Abusive Tax Avoidance Transaction Program
IRM 5.20.2
Abusive Tax Avoidance Transactions Time Reporting
IRM 5.20.3
Third Party Contacts
IRM 5.20.4
Summons Procedures
IRM 5.20.6
Whipsaw Assessments
IRM 5.20.7
Monitoring of Promoter/Preparer Injunctions (IRC 7407 and 7408)
IRM 5.20.8
Promoter/Preparer Investigations
IRM 5.20.10
Identification and Processing of Frivolous Documents
IRM 5.20.11
Examination Reconsiderations and Referrals
IRM 5.20.12
Initial Contact and Research Actions Related to Abusive Tax Avoidance Transactions cases