1.148-10 (f) Authority of the commissioner to require an earlier date for payment of rebate.

If the Commissioner determines that an issue is likely to fail to meet the requirements of section 1.148-3 and that a failure to serve a notice of demand for payment on the issuer will jeopardize the assessment or collection of tax on interest paid or to be paid on the issue, the date that the Commissioner serves notice on the issuer is treated as a required computation date for payment of rebate for that issue.