Finanse publiczne · 23.12.2024

Rules for Supervisory Approval of Penalties

This document contains final regulations regarding supervisory approval of certain penalties assessed by the IRS. The final regulations are necessary to address uncertainty regarding various aspects of supervisory approval of penalties that have arisen due to recent judicial decisions. The final regulations affect the IRS and persons assessed certain penalties by the IRS.

Source: Federal Register — Department of the TreasuryOpen original release →

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