# Definition of Reasonable Basis
> **IRS** · Final regulations. · Published 1998-12-02 · 63 FR 66433
## Document
- **Document number:** 98-31985
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 66433
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-12-02
- **Treasury docket:** TD 8790
## Abstract

This document contains final regulations relating to the accuracy-related penalty. These amendments are necessary to define reasonable basis and to make conforming changes to existing regulations. These regulations affect any taxpayer that files a tax return.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/12/02/98-31985/definition-of-reasonable-basis)
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