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TREAS/IRS RIN: 1545-BP63 Publication ID: Fall 2023 
Title: Rules for Supervisory Approval of Proposed Penalties 

This regulation will provide rules related to penalties, additions to tax, and additional amounts that are subject to section 6751(b).

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
Action Date FR Cite
NPRM  04/11/2023  88 FR 21564   
NPRM Comment Period End  07/10/2023 
Final Action  06/00/2024 
Additional Information: REG-121709-19 (NPRM) Drafter attorney: David Bergman (202) 317-6845 Reviewer attorney: Pamela Wilson Fuller (202) 317-6844 Treasury attorney: Natasha Goldvug (202) 622-0180 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:
David Bergman
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5526,
Washington, DC 20224
Phone:202 317-6845
Fax:202 317-5142