1545-BI34 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 Requirement of Return and Time for Filing; Updated Abatement Rules for Sections 4966 and 4967 Transactions Taxes

These regulations provide that every person liable for Internal Revenue Code section 4966 or 4967 excise taxes is required to file Form 4720 and specify the filing dates for those returns. The proposed regulations update section 4963 regarding abatement of sections 4966 and 4967 excise taxes.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 53 26 USC 4963 26 USC 6011 26 USC 6071 26 USC 7805 No NPRM 12/00/2014 REG-145853-08 Drafting attorney: Amber L. MacKenzie (202) 317-4809 Reviewing attorney: Tania Edlund (202) 317-4818 CC:TEGE No None No No No No 1545-BI33 Related to Amber MacKenzie L. Attorney Advisor 1545 Internal Revenue Service IRS 202 317-4809 855 604-6084 amber.l.mackenzie@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4408, Washington DC 20224