Rules for Supervisory Approval of Penalties

tax-irs · IRS · Rule · Published 2024-12-23 · Effective 2024-12-23 · 89 FR 104419

Document

Document number: 2024-29074
Federal Register citation: 89 FR 104419
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulation.
Category: tax-irs
Sub-agency: IRS
Publication date: 2024-12-23
Effective date: 2024-12-23
Treasury docket: TD 10017

Abstract

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

Source

Authoritative: Federal Register document
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