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TREAS/IRS RIN: 1545-BP63 Publication ID: Fall 2024 
Title: Rules for Supervisory Approval of Proposed Penalties 
Abstract:

This regulation will provide rules related to penalties, additions to tax, and additional amounts that are subject to section 6751(b).  The IRS held a public hearing on Monday, September 11, 2023. The agenda included speakers from three advocacy groups.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301.6751-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6751   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/11/2023  88 FR 21564   
NPRM Comment Period End  07/10/2023 
Public Hearing  09/11/2023 
Final Action  06/00/2025 
Additional Information: REG-121709-19 (NPRM) Drafter attorney: William Prater (202) 317-6251 Reviewer attorney: Pamela Wilson Fuller (202) 317-6844 Treasury attorney: David Bergman (202)705-2463 CC:PA: Branch 1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William Jackson Prater
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Suite 5560A,
Washington, DC 20224
Phone:202 317-6251
Email: william.j.prater@irscounsel.treas.gov