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TREAS/IRS RIN: 1545-BF40 Publication ID: Spring 2024 
Title: Accuracy-Related Penalties 
Abstract:

These proposed regulations incorporate the provisions and amendments made to Code sections 6662, 6662A and 6664 by the American Jobs Creation Act of 2004, the Gulf Opportunity Zone Act of 2005, and the Pension Protection Act of 2006, and the Health Care and Education Reconciliation 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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 6662 and 6662A    26 U.S.C. 6664    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2025 
Additional Information: REG-160870-04 Includes Retrospective Review under Executive Order 13563. Drafter attorney: Alexander Wu (202) 317-5198 Reviewer attorney: Melissa Henkel (202) 317-5146 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael A. Franklin
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6844
Email: michael.a.franklin@irscounsel.treas.gov