1545-BL15 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Failure to File Notification of Foreign Tax Redeterminations (Temporary)

These temporary regulations set forth the 5 to 25 percent penalty that is imposed if a taxpayer fails to notify the IRS of a foreign tax redetermination in the time and manner provided in the regulations under section 905(c).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 CFR 301 26 CFR 602 26 U.S.C. 7805 26 U.S.C. 6689 No Interim Final Rule 12/00/2018 REG-133789-12 Drafting attorney: Larry Pounders Jr. (202) 317-6936 Reviewing attorney: Barbara A. Felker (202) 317-6936 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL No None No No No No 1545-BL14 Related to 1545-AC09 Related to Larry Pounders Jr. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6934 larry.r.pounders@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224