Notification requirements
Notification requirements(1) In general. The notification requirements of 1.9054, as modified by paragraphs (b)(2) and (3) of this section, apply if a redetermination of U.S. tax liability is required under paragraph (a) or (e) of this section.
(1)In general.The notification requirements of 1.9054, as modified by paragraphs (b)(2) and (3) of this section, apply if a redetermination of U.S. tax liability is required under paragraph (a) or (e) of this section.