This regulation will provide that, for penalties, additions to tax, and additional amounts that are subject to both section 6751(b)(1) and deficiency procedures (Subchapter B, chapter 63, of the Internal Revenue Code), written supervisory approval must be obtained no later than the date the IRS sends a taxpayer a written communication that (1) includes the penalty; and (2) offers the taxpayer an opportunity to protest the penalty with the IRS Independent Office of Appeals. If the IRS sends such a written communication, written supervisory approval is not required to be obtained earlier than the date of the written communication.