federal_register: E7-12082

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E7-12082 Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions Proposed Rule This document proposes regulations for the suspension of interest, penalties, additions to tax, or additional amounts under section 6404(g) of the Internal Revenue Code (Code) that explain the general rules for suspension as well as exceptions to those general rules. The proposed regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998, the American Jobs Creation Act of 2004, the Gulf Opportunity Zone Act of 2005, and the Tax Relief and Health Care Act of 2006. The proposed regulations affect individual taxpayers who file timely income tax returns with respect to whom the IRS does not timely provide a notice specifically stating an additional tax liability and the basis for that liability. This document also provides a notice of public hearing on the proposed regulations. 2007-06-21 2007 6 https://www.federalregister.gov/documents/2007/06/21/E7-12082/application-of-section-6404g-of-the-internal-revenue-code-suspension-provisions https://www.govinfo.gov/content/pkg/FR-2007-06-21/pdf/E7-12082.pdf Treasury Department; Internal Revenue Service 497,254 This document proposes regulations for the suspension of interest, penalties, additions to tax, or additional amounts under section 6404(g) of the Internal Revenue Code (Code) that explain the general rules for suspension as well as exceptions to those... 1545-BG75

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