special enforcement matters

Defined in 1 place of the United States Code.

For purposes of subparagraph (A), the term “special enforcement matters” means—

(i) failure to comply with the requirements of section 6226(b)(4)(A)(ii),

(ii) assessments under section 6851 (relating to termination assessments of income tax) or section 6861 (relating to jeopardy assessments of income, estate, gift, and certain excise taxes),

(iii) criminal investigations,

(iv) indirect methods of proof of income,

(v) foreign partners or partnerships, and

(vi) other matters that the Secretary determines by regulation present special enforcement considerations.

Source

2018–present 26 U.S.C. § 6241Internal Revenue Code · Partners return must be consistent with partnership return · under this subchapter