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1. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCFinal Rules (FR)Feb 23, 2023
   …, 1.6037-2(b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f)(4), 54.6011-3(f), 301.1474-1(e), 301.6011-2(g)(1), 301.6011-3(f), 301.6011-5(f), 301.6011-11(e), 301.6011-12(f), 301.6011-13(f), 301.6011-14(f), 301.6011-15(f), 301.6012-2(f), 301.6037-2(f), and 301.6721-1(h) provide that the new provisio…
2. 87 FR 50240 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
   IRCFinal Rules (FR)Aug 16, 2022★ strong match
   …ns in the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as foll…
3. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCProposed Rules (FR)Proposed Jul 23, 2021
   …graphs, the economic impact is not significant. Under section 6011(e) of the Code and §§ 1.6050M-1, 301.6011-2, 301.6011-3, 301.6011-5, 301.6037-2, 301.6057-3, 301.6058-2, and 301.6059-2, filers are already required to file returns and statements electronically if, during a calendar year, they are required to file 250 …
4. T.C. Memo. 2012-213 — Mark William Murray v. Commissioner
   IRCCourt RulingsJul 25, 2012
   …sonable cause. Accordingly, we hold that petitioner is liable for the addition to tax under section 6651(a)(1) and sustain respondent's determination as set forth in the notice of deficiency. 1 - Section 6651(a)(2) Section 6651(a)(2) imposes an addition to tax for failure to timely pay the amount of tax shown on a retu…
5. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
   IRCProposed Rules (FR)Proposed Mar 15, 2011★ strong match
   nt participated in their development. List of Subjects in 26 CFR Part 301 Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Penalties Reporting and recordkeeping requirements Proposed Amendments to the Regulations Accordingly, 26 CFR part 301 is proposed to be amended as follows: PART 301—PROCEDURE AND…
6. 95 T.C. 132; 95 T.C. No. 11 — Thoburn v. Commissioner
   IRCCourt RulingsAug 13, 1990
   …Robert Thoburn Docket No. 39546-87 Sec. 4975(a) first-tier tax Additions to tax TYE deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) 12/31/80 $604 $136 $151 12/31/81 1,897 427 474 12/31/82 3,200 720 640 12/31/83 4,437 998 621 12/31/84 5,619 1,264 450 12/31/85 6,856 1,234 137 Respondent also determined a deficiency in second-…
7. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
8. 29 C.F.R. § 2520.102-1 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 29 C.F.R. § 2520.104-28 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
11. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
12. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
13. 76 FR 52259 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Aug 22, 2011
    …sen of the Office of Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 301 Income taxes Penalties Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as follows: ( printed page 52261) PART 301—PROCEDURE AND ADMI…
14. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
15. T.C. Summary Opinion 2005-80 — Harald Berrey v. Commissioner
    IRCCourt RulingsJun 9, 2005
    …t no further medical expenses have been substantiated by petitioner. 2. Additions to Tax a. Section 6651 Respondent determined that petitioner is liable for additions to tax for: (1) Failure to file a timely return for taxable year 1999 pursuant to section 6651(a)(1); and (2) failure to make timely payment of tax pursu…
16. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
18. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
19. T.C. Memo. 2013-42 — Roger Phillips v. Commissioner
    IRCCourt RulingsFeb 7, 2013
    …ertheless unable to pay the tax or would suffer undue hardship if he paid on the due date. See sec. 301.6651-1(c)(1), Proced. & Admin. Regs. The section 6651(a)(2) addition to tax applies only when an amount of tax is shown on a return filed by the taxpayer or prepared by the Secretary. Sec. 6651(a)(2), (g)(2); Cabirac…
20. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]