RP-2022-39: Special procedures for certain taxpayers subject to nearly annual exam./amended returns

Revenue Procedure 2022-39 obsoletes and replaces existing Revenue Procedure 94-69, 1994-2 C.B. 804. Rev. Proc. 2022-39 prescribes special procedures for certain eligible LB&I taxpayers who are subject to nearly annual examinations to file a qualified amended return shortly after the opening of an audit.

Revenue Procedure 2022-39 will be in IRB: 2022-49, dated 12/05/2022.

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