(8) IRM 20.1.1.3.5: Added clarifying information in (6) for penalty relief requests.
#Reason 9.5 review code#
The content was added to (4) and provides instructions to disregard certain FTA penalty abatements input on MFTs 06, 07, or 08, in accordance with Notice 2017-71.Īdded note to (6)a concerning Waiver Code 25. Revised language and added "Short Term Payment Plan" to (2)b bullet and added examples.Īdded information to address First Time Abate (FTA) and "substitute for returns" (SFR) prepared under IRC 6020(b).Īdded content from IPU 18U0234 dated February 5, 2018, which was also reissued as IPU 20U0367 dated March 5, 2020. (6) IRM 20.1.1.3: Revised language in (4), changed ‘account’ to ‘module’ and added examples. Information about supervisory approval for the FTD penalty is found in IRM 20.1.4.21.7. (4) IRM 20.1.1.2.3.2: Added "Correspondence Examination Automation Support" to title, and updated language throughout for supervisory approval guidelines for penalties assessed by the Automated Under Reporter (AUR) and Correspondence Examination Automation Support (CEAS) programs. Updated content per interim guidance memorandum SBSE-20-0520-0029, Timing of Supervisory Approval with Respect to IRC 6751(b)(1), dated May 20, 2020. (3) IRM 20.1.1.2.3.1: Title changed to "Timing of Supervisory Approval". In (9), deleted nonessential IRM section references and added reference to IRM 20.1.10.2, Supervisory Approval for Penalty Assessment, and updated other IRM sections and/or titles in accordance with those current IRM revisions.Īdded additional bullet to paragraph (9) with reference to the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for additional information. Revised language in paragraphs throughout subsection. Ĭhanged ‘managerial’ to ‘supervisory’ throughout, to coincide with IRC 6751(b)(1) language.
20.1.1.3.6.7 Reasonable Cause Penalty Relief Request Prior to Penalty Assessment.20.1.1.3.6.6 Attaching RCA Determination.20.1.1.3.6.4 Oral Statement Ceiling Exceeded.20.1.1.3.6.3 Increase in Oral Statement Ceiling.20.1.1.3.6.1 RCA and First Time Abate (FTA) Consideration.20.1.1.3.6 Reasonable Cause Assistant (RCA).20.1.1.3.5.3 Taxpayer Not Entitled to Relief.20.1.1.3.5.2 Taxpayer Entitled to Relief.20.1.1.3.5.1 Subsequent Requests for Penalty Relief.20.1.1.3.5 Evaluating Penalty Relief Requests.20.1.1.3.3.5 Fire, Casualty, Natural Disaster, or Other Disturbance-Major Disasters.20.1.1.3.3.1 Statutory and Regulatory Exceptions.20.1.1.3.3 Statutory Exceptions and Administrative Waivers.20.1.1.3.2.2.2 Fire, Casualty, Natural Disaster, or Other Disturbance-Reasonable Cause.20.1.1.3.2.2.1 Death, Serious Illness, or Unavoidable Absence.20.1.1.3.2.2 Ordinary Business Care and Prudence.20.1.1.3.1 Unsigned or Oral Requests for Penalty Relief.20.1.1.3 Criteria for Relief From Penalties.20.1.1.2.3.2 Automated Underreporter and Correspondence Examination Automation Support Programs.20.1.1.2.3.1 Timing of Supervisory Approval.20.1.1.2.3 Approval Prerequisite to Penalty Assessments.20.1.1.2.2 Fair and Consistent Approach to Penalty Administration.20.1.1.2.1 Encouraging Voluntary Compliance.20.1.1.1.6.3 Form 911 - Request for Taxpayer Advocate Service Assistance.20.1.1.1.6.2 Taxpayer Advocate Service (TAS) Guidelines.20.1.1.1.4 Program Management and Review.