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TREAS/IRS RIN: 1545-BK62 Publication ID: Spring 2014 
Title: Amount of the Penalty Under Section 6707A, as Amended by the Small Business Jobs Act of 2010 
Abstract: These proposed regulations provide guidance on calculating the amount of the penalty under section 6707A(b), which was amended by the Small Business Jobs Act of 2010. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 301.6707A-1   
Legal Authority: 26 USC 6707A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-103033-11 Drafting attorney: Duke Kim (202) 622-4570 Reviewing attorney: Ashton P. Trice (202) 622-4940 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Duke J. Kim
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Ave NW.,
Washington, DC 20224
Phone:202 317-6844
Email: duke.j.kim@irscounsel.treas.gov