(6) Added new subsection IRM 20.1.1.3.2.2.8, Inaccessible Notices. (5) IRM 20.1.1.3.1(3) Added a note after item b stating a faxed statement with signature or documentation is acceptable. (3) IRM 20.1.1.1.6.2 Revised title and language per the Taxpayer Advocate Service (TAS) Standard Language approved by TAS and Counsel. (2) IRM 20.1.1.1.3 Revised language in (5) based on guidance from the Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) and Branch 3 of the Associate Chief Counsel (Procedure and Administration). (1) IRM 20.1.1.1.2(2) Added IRM 20.1.13, Material Advisor and Reportable Transactions Penalties, to the bottom of the table and moved IRC 6707, 6707A and 6708 from IRM 20.1.6 to IRM 20.1.13. BackgroundĬhanges to IRM 20.1.1.2.3, Approval Prerequisite to Penalty Assessments, were approved by the Deputy Commissioner of the Internal Revenue Service for Services and Enforcement. (1) This transmits revised IRM 20.1.1, Penalty Handbook, Introduction and Penalty Relief. Introduction and Penalty ReliefĢ0.1.1 Introduction and Penalty Relief Manual Transmittal Exhibit 20.1.1-8 Dictionary of Key Terms.Exhibit 20.1.1-7 Table of Abbreviations and Acronyms.Exhibit 20.1.1-6 Penalty Reference Numbers (700 Series).Exhibit 20.1.1-5 Penalty Reference Numbers (600 Series).Exhibit 20.1.1-4 Penalty Reference Numbers (500 Series).Exhibit 20.1.1-3 Penalty Transaction Codes.Exhibit 20.1.1-2 Penalty Reason Code Chart.Exhibit 20.1.1-1 Penalty Relief-Application Chart.20.1.1.5.3 Penalty Reference Numbers (PRNs).20.1.1.5.1 Master File Penalty Reason Codes.20.1.1.4 Methods of Appealing Penalties.20.1.1.3.6.7 Reasonable Cause Penalty Relief Request Prior to Penalty Assessment.20.1.1.3.6.6 Attaching RCA Determination.20.1.1.3.6.4 Oral Statement Ceiling Exceeded.20.1.1.3.6.3 Increase in Oral Statement Ceiling.20.1.1.3.6.1 RCA and First Time Abate (FTA) Consideration.20.1.1.3.6 Reasonable Cause Assistant (RCA).20.1.1.3.5.3 Taxpayer Not Entitled to Relief. 20.1.1.3.5.2 Taxpayer Entitled to Relief.20.1.1.3.5.1 Subsequent Requests for Penalty Relief.20.1.1.3.5 Evaluating Penalty Relief Requests.20.1.1.3.3.5 Fire, Casualty, Natural Disaster, or Other Disturbance-Major Disasters.20.1.1.3.3.2.2 Administrative Waiver - Penalty Relief for Certain Taxpayers Filing 20 Returns.20.1.1.3.3.1 Statutory and Regulatory Exceptions.20.1.1.3.3 Statutory Exceptions and Administrative Waivers.20.1.1.3.2.2.2 Fire, Casualty, Natural Disaster, or Other Disturbance-Reasonable Cause.
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