Source: https://www.federalregister.gov/documents/2005/03/02/05-3945/qualified-amended-returns
Timestamp: 2018-07-15 21:33:48
Document Index: 708869949

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Federal Register :: Qualified Amended Returns
Qualified Amended Returns
A Proposed Rule by the Internal Revenue Service on 03/02/2005
Written or electronically generated comments and requests for a public hearing must be received by May 31, 2005.
70 FR 10062
10062 (1 page)
REG-122847-04
1545-BD40
05-3945
https://www.federalregister.gov/d/05-3945 https://www.federalregister.gov/d/05-3945
Start Preamble Start Printed Page 10062
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the definition of qualified amended returns. The text of those regulations also serves as the text of these proposed regulations.
Send submissions to: CC:PA:LPD:PR (REG-122847-04), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-122847-04), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the IRS Internet site at http://www.irs.gov/​regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-122847-04).
Concerning the proposed regulations, Nancy M. Galib, (202) 622-4940; concerning submissions of comments and requests for a public hearing, Sonya Cruse of the Regulations Unit at (202) 622-4693 (not toll-free numbers).
Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend the Income Tax Regulations (26 CFR part 1) regarding rules relating to qualified amended returns. The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the regulations.
It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and, because these regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact.
The principal author of these regulations is Nancy M. Galib of the Office of Associate Chief Counsel, Procedure and Administration (Administrative Provisions and Judicial Practice Division).
Par. 2. In § 1.6664-1, paragraph (b)(3) is added to read as follows:
§ 1.6664-1
Accuracy-related and fraud penalties; definitions and special rules.
[The text of proposed § 1.6664-1(b)(3) is the same as the text of § 1.6664-1T(b)(3) published elsewhere in this issue of the Federal Register].
Par. 3. In § 1.6664-2, paragraph (c) is revised to read as follows:
§ 1.6664-2
[The text of proposed § 1.6664-2(c) is the same as the text of § 1.6664-2T(c) published elsewhere in this issue of the Federal Register].
[FR Doc. 05-3945 Filed 3-1-05; 8:45 am]