1545-BF40 202410 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 incorporate the 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 No 26 CFR 1 26 U.S.C. 6662 and 6662A 26 U.S.C. 6664 26 U.S.C. 7805 No NPRM 06/00/2025 REG-160870-04 Includes Retrospective Review under Executive Order 13563. Drafter attorney: Alexander Wu (202) 317-5198 Reviewer attorney: Marshall T. French (202) 317-6848 Treasury attorney: David Bergman (202) 705-2463 CC:PA: Branch 2 No None No No No No Alexander Wu Attorney 1545 Internal Revenue Service IRS 202 317-5198 alexander.f.wu@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224