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TREAS/IRS | RIN: 1545-BP63 | Publication ID: Spring 2020 |
Title: ●Rules for Supervisory Approval of Proposed Penalties | |
Abstract:
This regulation will provide that, for penalties, additions to tax, and additional amounts that are subject to both section 6751(b)(1) and deficiency procedures (Subchapter B, chapter 63, of the Internal Revenue Code), written supervisory approval must be obtained no later than the date the IRS sends a taxpayer a written communication that (1) includes the penalty; and (2) offers the taxpayer an opportunity to protest the penalty with the IRS Independent Office of Appeals. If the IRS sends such a written communication, written supervisory approval is not required to be obtained earlier than the date of the written communication. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Not subject to, not significant | |
CFR Citation: 26 CFR 301.6751-1 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-121709-19 (NPRM) Drafting attorney: David Bergman (202) 317-6845 Reviewing attorney: Pamela Wilson Fuller (202) 317-6844 Treasury attorney: Jarrett Jacinto CC:PA: Branch 1 | |
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: David Bergman Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5526, Washington, DC 20224 Phone:202 317-6845 Fax:202 317-5142 Email: david.j.bergman@irscounsel.treas.gov |