Penalty for Failure to Include Reportable Transaction Information with Return

ID: CCA_2011022813135264 Number: 201114023
Release Date: 4/8/2011
Office: ---
UILC: 6707A.00-00
From: ---
Sent: Monday, February 28, 2011 1:13:54 PM
To: ---
Cc: ---
---
Subject: FW: 6707A calculation request
When there is no decrease in tax shown on a return, I don't see how we could impose a penalty other than in the minimum amount.