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TREAS/IRS RIN: 1545-BB41 Publication ID: Fall 2008 
Title: Amendment to Section 6724 Relating to Failure To File Correct Information Returns 
Abstract: Amended regulations to provide an electronic alternative procedure to when the filing of a correction is considered prompt for purposes of section 6724. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 6724    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/09/2003  68 FR 40857   
Final Action  12/00/2008    
Additional Information: REG-141669-02 Drafting attorney: Matthew P. Howard (202) 622-4910 Reviewing attorney: Blaise Dusenberry (202) 622-4910 Treasury attorney: Eric San Juan (202) 622-0224 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:
Matthew P. Howard
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024
Email: matthew.p.howard@irscounsel.treas.gov