Collected Comments on Proposed Regs: Supervisory Approval of Penalties

The IRS has scheduled a September 11 public hearing on proposed regulations (REG-121709-19) that provide guidance on the section 6751(b) requirements for supervisory approval of specified penalties to address uncertainty that has arisen because of recent court decisions.

Documents

The following documents are available from Tax Analysts:

• Comments from University of Minnesota Law School tax clinic.

• Comments from Law Offices of Daniel N. Price PLLC.

• Comments from GBX Group LLC.

• Comments from National Taxpayers Union.

• Comments from Fox Rothschild LLP.

• Comments from American Bar Association Section of Taxation.

• Comments from Tax Section of the State Bar of Texas.