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The statute for the return preparer penalty case is extended by the execution of a Form 872-D, If a frivolous return does not constitute a valid return and is not processed by the Service as a return, the IRC 6702 penalty may be assessed at any time.
(My perception is that this is to facilitate the change from in-house to out-sourced payroll). New paragraph on IRC 6651(h) reduced one-quarter percent penalty rate. New subsection, First Time Abate (FTA) Waiver, describing field examination procedures for FTA. Renumbered IRM 22.214.171.124 and following subsections. March 27, 2017 (1) This transmits revised IRM 4.23.9, renamed Employment Tax - Employment Tax Penalty, Fraud, and Identification Theft Procedures. Added IRM references to penalty IRM for deficiency and non-deficiency assessments. Added Note that EO should forward the assessment/abatement action to the EO closing unit for input. Deleted references to joint returns, as this section discusses penalties for employment taxes. Added (5) for information on the Information Return Penalty Report Writing Program and cite for IRM 126.96.36.199.6, Examination Delinquent Information Return Procedures. Added requirement for the examiner to document the basis for relief and changed the IRM cite to IRM 188.8.131.52.5.2. Added (3) that examiners must consider granting the first time abatement (FTA) waiver before addressing reasonable cause. Added additional information on managerial approval. Updates are made to this section for procedural and technical changes. I believe that this is not allowed, but I can't find solid substantiation other than the IRS' definition of contructive receipt.(As a semi-monthly depositor, their tax deposit will most definately be late! Generally speaking, you are absolutely correct that in-house payroll processing makes it easier to run after the fact payroll which is then backdated to 12/31/08. Cross-references provided to the four penalty table Exhibits in IRM 20.1.7, Penalty Handbook, Information Return Penalties. New subsection, Information Return Penalty Statute of Limitations, discusses the statute date determination of information returns. "Clean compliance" is generally defined as "all returns filed and no penalties in prior three years." The RCA is a program used at the campus level that assists in determining if a taxpayer is entitled to FTA. 114-113, effective for tax year 2016, safe harbor rule provides that information returns with errors within 0 ( for withholding) are considered correct, unless the recipients elect out of the safe harbor de minimis rule. IRC 6722 penalty rates and maximum amounts are subject to inflationary adjustments enacted by the Tax Increase Prevention Act (TIPA) of 2014, section 208, effective for returns required to be filed in a calendar year beginning after 2014. Question and Answer 5 updated to reflect new due dates for W-2 returns, along with corrected filing instructions and use of the tickler file. Added paragraph on effects of IRC 6721 and IRC 6722 imposition. If the taxpayer is not currently in compliance with (2)(b) above, but all other FTA waiver criteria are met, provide the taxpayer an opportunity to fully comply before considering reasonable cause. If the taxpayer has a clean compliance history and the FTA waiver or abatement applies, the examiner will document the clean compliance history of the taxpayer in Leadsheet 300 - Penalty Approval Form, or appropriate leadsheet. IRC 6721(f) provides inflation adjustments to the per-failure and maximum penalties for failure to file information returns. Renamed Civil Resolution of a Criminal Prosecution Case to be more consistent with recent changes to IRM 25.1 and IRM 4.8. New subsection, Miscellaneous Fraud Procedures and Group Definitions, combining various items for deleted sections into one procedural section. Removed including the reviewer in a decision on the application of a negligence penalty.