# Penalties for Underpayments of Deposits and Overstated Deposit Claims
> **IRS** · Final regulations and removal of final regulations. · Published 2001-06-15 · Effective 2001-06-15 · 66 FR 32541
## Document
- **Document number:** 01-14815
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 32541
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-06-15
- **Effective date:** 2001-06-15
- **Treasury docket:** TD 8947
## Abstract

This document makes conforming amendments to certain final regulations to reflect the removal of final regulations relating to the penalty for underpayment of deposits of taxes and the penalty for overstated deposit claims. These regulations are obsolete due to amendments to section 6656 of the Internal Revenue Code. The removal of these regulations will not affect taxpayers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/06/15/01-14815/penalties-for-underpayments-of-deposits-and-overstated-deposit-claims)
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