Finanse publiczne · 11.04.2023

Rules for Supervisory Approval of Penalties

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