CCA 200945048
Penalty for Failure to Include Reportable Transaction Information with Return
ID: CCA_2009090816301264 Number: 200945048
Release Date: 11/6/2009
Office: ---
UILC: 6707A.00-00
From: ---
Sent: Tuesday, September 08, 2009 4:30:15 PM
To: ---
Cc: ---
Subject: RE: 6707A penalty
See Notice 2005-11. If a taxpayer actually files a return after 10/22/04 without making a disclosure required with the return, then the section 6707A penalty applies even if the return was due prior to 10/22/04. This is because the disclosure is not due until the return is actually filed.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200945060 · Returns by Exempt Organizations
- cca-200945059 · Other Requests
- cca-200945058 · Limitations on Assessment and Collection (Barred v. Not…
- cca-200945057 · Service of Summons
- cca-200945056 · Adjusted Gross Income Defined
- cca-200945055 · Period of Limitations for Making Assessments
- cca-200945054 · Failure to Provide Notice
- cca-200945053 · Proceedings Not Finished
- cca-200945052 · Redemption by United States
- cca-200945051 · Extension to Entities Filing Partnership Returns, Etc.
- cca-200945050 · Administrative Adjustments Requests
- cca-200945049 · Disclosure to Taxpayer's Designee
- cca-200945048 · Penalty for Failure to Include Reportable Transaction…
- cca-200945047 · Reasonable Belief that Amount is Excludable
- cca-200945046 · Tax Matters Partner
- cca-200945045 · Proceedings Not Finished
- cca-200945044 · Affected Item
- cca-200945043 · Rate Reduction Tax Credit
- cca-200945035 · Biodiesel and Renewable Diesel Used as a Fuel
- cca-200945034 · Discounts
- cca-200944050 · New Markets Credit
- cca-200944049 · Golden Parachute Payments
- cca-200944048 · Collateral Agreement
- cca-200944041 · Exceptions to Discharge (Section 523)
- cca-200944040 · ADMINISTRATION