26 C.F.R. § 1.1313(a)-2
Current through September 30, 2024
A determination may take the form of a closing agreement authorized by section 7121. Such an agreement may relate to the total tax liability of the taxpayer for a particular taxable year or years or to one or more separate items affecting such liability. A closing agreement becomes final for the purpose of this section on the date of its approval by the Commissioner.
26 C.F.R. §1.1313(a)-2