Issue Number: N-2012-08

Inside This Issue

Notice 2012-08 provides a proposed revenue procedure that would update Rev. Proc. 2003-61, 2003-2 C.B. 296, which provides guidance regarding equitable relief from income tax liability under section 66(c) and section 6015(f) of the Internal Revenue Code.

Notice 2012-08 which will be in Internal Revenue Bulletin 2012-4, dated Jan. 23, 2012.