# Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-09-07 · Effective 2011-09-07 · 76 FR 55256
## Document
- **Document number:** 2011-22853
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 55256
- **CFR reference:** 26 CFR 301
- **Publication date:** 2011-09-07
- **Effective date:** 2011-09-07
- **Treasury docket:** TD 9550
## Abstract

This document contains final regulations that provide guidance regarding section 6707A of the Internal Revenue Code (Code) with respect to the penalties applicable to the failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. These final regulations reflect amendments under the Small Business Jobs Act of 2010 that revise the penalty calculation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/09/07/2011-22853/section-6707a-and-the-failure-to-include-on-any-return-or-statement-any-information-required-to-be)
---
*AI Analytics · CC0 1.0*