The IRS Small Business/Self-Employed Division has issued Interim Guidance Memorandum SBSE-04-0711-066 regarding the closing procedures for estate and gift tax cases. The purpose of the interim guidance is to reflect changes in responsibilities and provide updated procedures for the processing of estate tax cases for closure.
See "IRS Issues SB/SE Interim Guidance on Estate And Gift Tax Cases," 2011 TNT 147-37, August 1, 2011.
Posted by Brian Spring, Associate Editor, Wealth Strategies Journal.
See "IRS Issues SB/SE Interim Guidance on Estate And Gift Tax Cases," 2011 TNT 147-37, August 1, 2011.
Posted by Brian Spring, Associate Editor, Wealth Strategies Journal.
The link to original source document is http://www.irs.gov/pub/foia/ig/sbse/sbse-04-0711-066.pdf