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TREAS/IRS

RIN: 1545-BK62

Publication ID: Spring 2018

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: Final Rule Stage
Major: No	Unfunded Mandates: No
EO 13771 Designation: Other
CFR Citation: 26 CFR 301.6707(A)-1
Legal Authority: 26 U.S.C. 6707(A) 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	08/28/2015	80 FR 52231
NPRM Comment Period End	11/27/2015
Final Rule	12/00/2018

Additional Information: REG-103033-11 Drafter attorney: Sarah McLemore (202) 317-5197 Reviewer attorney: Melissa Henkel (202) 317-5146 Treasury attorney: N/A 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: Melissa Henkel Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5146 Email: melissa.a.henkel@irscounsel.treas.gov