Extension of Due Date for Electronically Filed Information Returns
Federal Register, January 27, 2000, Page 4396
Internal Revenue Service
Notice of proposed rulemaking.
This document contains proposed regulations implementing section 6071(b) relating to the extension of the due date for certain electronically filed information returns. The regulations also provide rules under section 6651(h) relating to a penalty reduction for certain individuals who have agreed with the IRS to make installment payments in satisfaction of their tax liability. The regulations relating to extension of filing dates affect payors required to file information returns after December 31, 1999. The regulations relating to penalty reduction affect individual taxpayers with installment agreements in effect during months beginning after December 31, 1999.
Written or electronic comments and requests for a public hearing must be received by April 26, 2000.
Send submissions to: CC:DOM:CORP:R (REG-105279-99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, taxpayers may submit comments electronically via the Internet by selecting the ``Tax Regs'' option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.ustreas.gov/tax_regs/reglist.html.
Marilyn E. Brookens, (202) 622-4920