1545-BI34 201804 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 No Other 26 CFR 53 26 U.S.C. 4963 26 U.S.C. 6011 26 U.S.C. 6071 26 U.S.C. 7805 No NPRM 09/00/2018 REG-145853-08 (NPRM) Drafter attorney: Amber L. MacKenzie (202) 317-4809 Reviewer attorney: Tania Edlund (202) 317-4818 Treasury attorney: Elinor Ramey (202) 622-1325 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