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TREAS/IRS RIN: 1545-BI34 Publication ID: Fall 2016 
Title: Requirement of Return and Time for Filing; Updated Abatement Rules for Sections 4966 and 4967 Transactions Taxes 

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

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 53   
Legal Authority: 26 U.S.C. 4963    26 U.S.C. 6011    26 U.S.C. 6071    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2017 
Additional Information: REG-145853-08 (NPRM) Drafting attorney: Amber L. MacKenzie (202) 317-4809 Reviewing attorney: Tania Edlund (202) 317-4818 Treasury attorney: Elinor Ramey (202) 622-1325 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BI33 
Agency Contact:
Amber L. MacKenzie
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4408,
Washington, DC 20224
Phone:202 317-4809
Fax:855 604-6084