Joint BoardRegulationsDec 30, 2016related by meaning
(a)(3) (3) When a proper and lawful request is made by a duly authorized officer or employee of the Internal Revenue Service, concerning an inquiry into an alleged violation of the regulations in this part, a practitioner must provide any information the practitioner has concerning the alleged violation and testify reg…
ERISACode / StatuteJan 26, 1998related by meaning
In any criminal proceeding under section 1131 of this title, based on any act or omission in alleged violation of this part or section 1112 of this title, no person shall be subject to any liability or punishment for or on account of the failure of such person to (1) comply with this part or section 1112 of this title,…
IRCCourt RulingsApr 30, 1997
…at the taxpayer demonstrate that he
- 24 -
18
Subject to certain limitations and restrictions, sec. 911
allows a citizen or resident of the United States living abroad
to exclude from gross income up to $70,000 in foreign earned
income. Sec. 911(a)(1), (b)(2)(A).
exercised ordinary business care and prudence, but never…
Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… IRCRevenue ProceduresDec 30, 2024related by meaning
—Shared Responsibility for Employers Regarding Health Coverage.—Whether an employer is required to make an assessable payment under § 4980H(a) or (b). (136) Section 6050P.—Returns Relating to the Cancellation of Indebtedness by Certain Entities.—Requests for a ruling that the creditor is not required to report a discha…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due.
(2) If a contributing spo…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
llion.
(1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…
89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24 ERISAFinal Rules (FR)Apr 25, 2024related by meaning
an Insurer if, on or after September 23, 2024, the Insurer or an entity in the same Controlled Group as the Insurer has been:
(1) Convicted by either: (A) a U.S. Federal or State court of any felony involving abuse or misuse of such person's employee benefit plan position or employment, or position or employment with a…
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
…36
$1,183
Policies:
Total
$1,789,886
$7,232,234
$7,528,108
$76,028
$19,333
$59,932
Per-Entity
$961 $911
$911
$1,077
$1,933
$1,933
Retrospective Review:
Total
$350,946
$1,351,008
$1,406,278
$13,309
$4,661
$14,449
Per-Entity
$188
$170
$170
$189
$466
$466
Total:
Total
$5,178,174
$36,690,135
$38,191,149
$175,871
$503,542
$…
Joint BoardRegulationsDec 30, 2016related by meaning
A practitioner who, having been retained by a client with respect to a matter administered by the Internal Revenue Service, knows that the client has not complied with the revenue laws of the United States or has made an error in or omission from any return, document, affidavit, or other paper which the client submitte…
IRCCourt RulingsApr 2, 2024related by meaning
or review of a decision rendered by the Tax Court;
(D) Allowance of a credit or refund of any tax;
(E) Filing a claim for credit or refund of any tax; (F) Bringing suit upon any such claim for credit or refund;
(G) Assessment of any tax;
(H) Giving or making any notice or demand for the payment of
any tax, or with resp…
87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCFinal Rules (FR)Aug 16, 2022related by meaning
7431 to impose civil and criminal penalties for the unauthorized disclosure or inspection of section 6104(c) information.
4. IRS Disclosure Procedures Under section 6103(p)(4)(E), before a Federal or State agency may receive returns and return information from the IRS under section 6103 or section 6104, it must file wi…
IRCCourt RulingsJun 4, 2014related by meaning
e whistleblower provided the IRS and the DOJ with information from at least
October 2006 through July 2009. The post-December 2006 information was not simply confirmatory details. Rather, the whistleblower provided the IRS and the
DOJ with the facts that formed the basis and gravamen of respondent's action
against the …
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063.
Back to Citation
14. These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…