1545-BF40 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Accuracy-Related Penalties

These proposed regulations regard the new provisions and amendments made to code sections 6662, 6662A and 6664 by the American Jobs Creation Act of 2004, the Gulf Opportunity Zone Act of 2005, and the Pension Protection Act of 2006, and the Health Care and Education Reconciliation Act of 2010.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 6662 and 6662A 26 USC 6664 26 USC 7805 No NPRM 12/00/2014 REG-160870-04 Includes Retrospective Review under Executive Order 13563. Drafting attorney: Samuel T. Williams (202) 317-6844 Reviewing attorney: Ashton P. Trice (202) 317-6844 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC:PA: Branch 2 No None No No No No David Skinner W. Attorney 1545 Internal Revenue Service IRS 202 317-5240 202 317-5142 david.w.skinner@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5131, Washington DC 20224