{"data":{"id":"us/26-cfr-301.6205-1","jurisdiction":"us","citation":"26 CFR 301.6205-1","heading":"-1 Special rules applicable to certain employment taxes.","body":"For regulations under section 6205, see § 31.6205-1 of this chapter (Employment Tax Regulations).\nDeficiency Procedures","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Assessment"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"328b42f1e22abe1a447704c9370276929ea9ce8fe0d31c998218c6ab107ca4d4","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6204-1","next":"us/26-cfr-301.6211-1"},"notice":"GroundRules: Original legal text. Not legal advice."}