Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to I.R.C. § 6051 (not yet in the library — opens the official source)
62 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. Notice 2014-35 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua…
    IRCNoticesJun 2, 2014related by meaning
    6047(e), the late filer shall pay, upon notice and demand, a penalty of $25 for each day the failure continues, up to $15,000 per return or statement. The Service may also impose penalties under §§ 6652(d) and 6692 for a failure to satisfy the reporting requirements of §§ 6057 and 6059. Section 6652(d)(1) generally pro…
  2. T.C. Summary Opinion 2007-168 — Cheryl Kunsman v. Commissioner
    IRCCourt RulingsSep 24, 2007related by meaning
    y, she has failed to establish that "she did not know, and had no reason to know, that there was [an] understatement" . Sec . 6015(b) (1) (C) . - 10 - The Court concludes that petitioner has failed to satisfy the requirements of section 6015(b)(1)(C)6 Therefore, petitioner does not qualify for relief from joint and sev…