1545-BO80 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Requirement of a Return for Various Chapter 42 Excise Taxes and Time for Filing the Return; Update to Abatement Rules

These regulations provide that every person liable for Internal Revenue Code section 4960, 4966, 4967, or 4968 excise taxes is required to file Form 4720, and specify the filing dates for those returns.  The regulations update section 4963, regarding abatement of section 4966 and 4967 taxes.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 53 (revision) 26 CFR 53.6011-1 26 CFR 53.6071-1 26 CFR 53.4963-1 26 U.S.C. 7805 No NPRM 08/00/2018 REG-107163-18 (NPRM) Drafter attorney: Amber MacKenzie (202) 317-4809 Reviewer attorney: Ted Lieber (202) 317-5800 Treasury attorney: Elinor Ramey (202) 622-1325 CC: TEGE No No None No No No No 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