applicable year
Defined in 1 place of the United States Code.
For the purposes of this subsection, the term “applicable year” means the most recent taxable year for which information is available in the Internal Revenue Service's taxpayer data information systems, or, if there is no return filed for such taxpayer for such year, the prior taxable year.
Source
- 2003–present26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · under this title