Statutory Guidelines [Appendix A(6) Revenue Procedure 93-34] regarding rules under which a designated settlement fund described in section 468B(d)(2) of the Internal Revenue Code or a qualified settlement fund described in section 1.468B-1 of the Income Tax Regulations will be considered "a party to the suit or agreement" for purposes of section 130.
District of Columbia Revenue Procedure 93-34 is an important document that provides guidelines and procedures related to tax matters in the District of Columbia. This procedure outlines the rules and requirements for taxpayers and aims to ensure compliance with tax laws and regulations. One type of Revenue Procedure 93-34 is specifically focused on the "Application and Use of Overpayments." This particular procedure explains the process and requirements for taxpayers who have overpaid their taxes and seek a refund or wish to apply the overpayment to future tax liabilities. It provides step-by-step instructions and details regarding the necessary forms, documentation, and deadlines. Another type of Revenue Procedure 93-34 deals with "Amended Returns and Claims for Refunds." This procedure is intended for taxpayers who need to correct errors or make changes to their previously filed tax returns. It outlines the procedures for filing an amended return or claim for a refund, including the relevant forms, supporting documents, and deadlines that must be adhered to. Furthermore, District of Columbia Revenue Procedure 93-34 also covers "Audit and Examination Procedures," which outline the guidelines for tax audits and examinations conducted by the District of Columbia's tax authority. It describes the rights and responsibilities of taxpayers, as well as the procedures followed by the tax authority during the examination process, including record keeping requirements, communication protocols, and potential penalties for non-compliance. Overall, District of Columbia Revenue Procedure 93-34 is a comprehensive set of guidelines and procedures aimed at ensuring fair and efficient tax administration in the District of Columbia. It covers a range of tax-related matters, including overpayments, amended returns, refund claims, and audit procedures. Taxpayers should familiarize themselves with this procedure to ensure compliance with tax laws and maximize their benefits within the framework provided by the District of Columbia tax authority.District of Columbia Revenue Procedure 93-34 is an important document that provides guidelines and procedures related to tax matters in the District of Columbia. This procedure outlines the rules and requirements for taxpayers and aims to ensure compliance with tax laws and regulations. One type of Revenue Procedure 93-34 is specifically focused on the "Application and Use of Overpayments." This particular procedure explains the process and requirements for taxpayers who have overpaid their taxes and seek a refund or wish to apply the overpayment to future tax liabilities. It provides step-by-step instructions and details regarding the necessary forms, documentation, and deadlines. Another type of Revenue Procedure 93-34 deals with "Amended Returns and Claims for Refunds." This procedure is intended for taxpayers who need to correct errors or make changes to their previously filed tax returns. It outlines the procedures for filing an amended return or claim for a refund, including the relevant forms, supporting documents, and deadlines that must be adhered to. Furthermore, District of Columbia Revenue Procedure 93-34 also covers "Audit and Examination Procedures," which outline the guidelines for tax audits and examinations conducted by the District of Columbia's tax authority. It describes the rights and responsibilities of taxpayers, as well as the procedures followed by the tax authority during the examination process, including record keeping requirements, communication protocols, and potential penalties for non-compliance. Overall, District of Columbia Revenue Procedure 93-34 is a comprehensive set of guidelines and procedures aimed at ensuring fair and efficient tax administration in the District of Columbia. It covers a range of tax-related matters, including overpayments, amended returns, refund claims, and audit procedures. Taxpayers should familiarize themselves with this procedure to ensure compliance with tax laws and maximize their benefits within the framework provided by the District of Columbia tax authority.
