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.
0 Comments
Leave a Reply. |