United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2000_register executive 2010-09-24 article Rules and Regulations D09002ee1c81f1975 D09002ee1c81f19fa United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations implementing section 6071(b) relating to the extension of the due date for certain electronically filed information returns. The final regulations also provide rules under section 6651(h) relating to a penalty reduction for certain individuals who have agreed with the IRS to make installment payments in satisfaction of their tax liability. The regulations relating to extension of filing dates affect payors required to file information returns after December 31, 1999. The regulations relating to penalty reduction affect individual taxpayers with installment agreements in effect during months beginning after December 31, 1999. 65 FR 50405 https://www.govinfo.gov/app/details/FR-2000-08-18/00-20851 00-20851 fr18au00-3 RIN 1545-AX31 4830-01-U TD 8895 https://www.govinfo.gov/app/details/FR-2000-08-18/00-20851 https://www.govinfo.gov/content/pkg/FR-2000-08-18/html/00-20851.htm https://www.govinfo.gov/content/pkg/FR-2000-08-18/pdf/00-20851.pdf Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Penalties Reporting and Recordkeeping Requirements 5 p. 50405 50409 65 FR 50405 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 Title 26 Part 31 26 CFR Part 31 RIN 1545-AX31 Extension of Due Date for Electronically Filed Information Returns; Limitation of Failure To Pay Penalty for Individuals During Period of Installment Agreement; Federal Register Vol. 65, Issue RULE 00-20851 DEPARTMENT OF THE TREASURY Internal Revenue Service 2000-08-18 TD 8895 4830-01-U 00-20851 Final regulation.

This document contains final regulations implementing section 6071(b) relating to the extension of the due date for certain electronically filed information returns. The final regulations also provide rules under section 6651(h) relating to a penalty reduction for certain individuals who have agreed with the IRS to make installment payments in satisfaction of their tax liability. The regulations relating to extension of filing dates affect payors required to file information returns after December 31, 1999. The regulations relating to penalty reduction affect individual taxpayers with installment agreements in effect during months beginning after December 31, 1999.

Effective Date: These regulations are effective August 18, 2000. Marilyn E. Brookens, (202) 622-4920 (for information relating to the extension of due dates under section 6071(b)); or Robert B. Taylor, (202) 622-4920 (for information relating to the reduction in the penalty under section 6651(h)) (not toll-free numbers). Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Penalties Reporting and Recordkeeping Requirements Income taxes, etc.: Electronically filed information returns; installation agreements; due date extension, Vol. 65, no. 161 Office of the Federal Register, National Archives and Records Administration 2000-08-18 continuing daily deposited born digital 204 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2000-08-18 P0b002ee1809fb4b4 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr18au00 https://www.govinfo.gov/app/details/FR-2000-08-18 https://www.govinfo.gov/content/pkg/FR-2000-08-18/pdf/FR-2000-08-18.pdf https://www.govinfo.gov/content/pkg/FR-2000-08-18/xml/FR-2000-08-18.xml fdlp 50401 50593 DGPO 2010-09-24 2024-06-08 FR-2000-08-18 machine generated eng FR FR-2000-08-18 65 161