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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 | |
Abstract:
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. |
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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 |
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Timetable:
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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 Email: amber.l.mackenzie@irscounsel.treas.gov |