Taxpayer
(11) Taxpayer. The term taxpayer is defined in 1.6011-4(c)(1) of this chapter. (12) Tax result protection. The term tax result protection includes insurance company and other third party products commonly described as tax result insurance. (13) Transaction of interest. The term transaction of interest is defined in 1.6011-4(b)(6) of this chapter. See also 20.6011-4(a), 25.6011-4(a), 26.6011-4, 31.6011-4(a), 53.6011-4(a), 54.6011-4(a), or 56.6011-4(a) of this chapter.