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TREAS/IRS RIN: 1545-BO80 Publication ID: Spring 2019 
Title: Requirement of a Return for Various Chapter 42 Excise Taxes and Time for Filing the Return; Update to Abatement Rules 

These regulations provide that every person liable for Internal Revenue Code section 4960, 4966, 4967, or 4968 excise taxes is required to file Form 4720, and specify the filing dates for those returns.  The regulations update section 4963, regarding abatement of section 4966 and 4967 taxes.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 53 (revision)    26 CFR 53.6011-1    26 CFR 53.6071-1    26 CFR 53.4963-1   
Legal Authority: 26 U.S.C. 6011, 6071 and 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2019 
Final Action  06/00/2020 
Additional Information: REG-107163-18 (NPRM) Drafter attorney: Amber MacKenzie (202) 317-4809 Reviewer attorney: Ted Lieber (202) 317-5800 Treasury attorney: Elinor Ramey (202) 622-1325 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amber L. MacKenzie
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4408,
Washington, DC 20224
Phone:202 317-4809
Fax:855 604-6084