[Federal Register Volume 89, Number 20 (Tuesday, January 30, 2024)]
[Rules and Regulations]
[Page 5768]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-01924]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301


Procedure and Administration

CFR Correction

    This rule is being published by the Office of the Federal Register 
to correct an editorial or technical error that appeared in the most 
recent annual revision of the Code of Federal Regulations.

0
In Title 26 of the Code of Federal Regulations, Parts 300 to 499, 
revised as of April 1, 2023, amend section 301.6721-1 by reinstating 
paragraph (b)(6) to read as follows:


Sec.  301.6721-1  Failure to file correct information returns.

* * * * *
    (b) * * *
    (6) Application to returns not due on February 28, or March 15. For 
returns that are not due on February 28 or March 15 (for example, Forms 
8300 reporting certain cash payments of $10,000 or more), the penalty 
is $15 if the failure is corrected within 30 days. If the failure is 
corrected after 30 days, the penalty is $50 rather than $30. There is 
no period during which the penalty is reduced to $30 under paragraph 
(b)(2) of this section.
* * * * *
[FR Doc. 2024-01924 Filed 1-29-24; 8:45 am]
BILLING CODE 0099-10-P