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» Substitute for Return
Substitute for Return
Document ID:
IRS-2005-0008-0001
Document Type:
Proposed Rule
Agency:
Internal Revenue Service
Topics:
Employment Taxes, Estate Taxes, Excise Taxes, Gift Taxes, Income Taxes, Penalties, Reporting and Recordkeeping Requirements
Federal Register Number:
05-14085
CFR Citation:
26 CFR 301
View Document:
Details Information
Received Date:
September 21 2005, at 10:00 AM Eastern Daylight Time
Start-End Page:
41165 - 41166
Comment Start Date:
July 18 2005, at 12:00 AM Eastern Standard Time
Comment Due Date:
October 17 2005, at 11:59 PM Eastern Standard Time
Comments
Total:
0
No comments posted.
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Total:
81
Withdrawal of Regulations Under Old Section 6323(b)(10); Correction
Disregarded Entities and Excise Taxes; Correction
Disclosure of Return Information to the Bureau of Economic Analysis
Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions
Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns
Classification of Certain Foreign Entities
Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction
Section 6707A and the Failure To Include on Any Return or Statement any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction
Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction
Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction
Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction
Postponement of Certain Tax-Related Deadlines by Reason of Presidentially Declared Disaster or Terroristic or Military Actions
Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns
Declaratory Judgments--Gift Tax Determinations
Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses
Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons
Classification of Certain Foreign Entities; Correction
Withdrawal of Regulations Under Old Section 6323(b)(10)
Disclosure of Return Information in Connection with Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers
Disclosure of Return Information in Connection With Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers
Classification of Certain Foreign Entities
Classification of Certain Foreign Entities
Substitute for Return; Correction
Release of Lien or Discharge of Property; Correction
Release of Lien or Discharge of Property; Correction
Substitute for Return
Guidance Necessary To Facilitate Electronic Tax Administration-- Updating of Section 7216 Regulations; Correction
Guidance Necessary To Facilitate Electronic Tax Administration-- Updating of Section 7216 Regulations
Guidance Regarding Marketing of Refund Anticipation Loans (RALs) and Certain Other Products in Connection With the Preparation of a Tax Return
Disclosure of Return Information to the Bureau of the Census
Disclosure of Return Information to the Bureau of the Census
Disclosure of Return Information to the Bureau of the Census
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Hearing
Public Inspection of Material Relating to Tax-Exempt Organizations; Correction
Procedure and administration: Nonjudicial foreclosure sale and parties making administrative requests for return of wrongfully levied property; notification changes
Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction
Change to Office To Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction
Public Inspection of Material Relating to Tax-Exempt Organizations
AJCA Modifications to the Section 6111 Regulations
AJCA Modifications to the Section 6112 Regulations
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction
Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
Change to Office To Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions
Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes
Agreements for Payment of Tax Liabilities in Installments
AJCA Modifications to the Section 6112 Regulations
Release of Lien or Discharge of Property; Correction
Release of Lien or Discharge of Property
AJCA Modifications to the Section 6111 Regulations; Correction
AJCA Modifications to the Section 6112 Regulations
AJCA Modifications to the Section 6111 Regulations
Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes
Procedure and administration: Return information disclosure by officers and employees for investigative purposes
Procedure and administration: Tax lien filing notice; collection due process procedures; notice and hearing opportunity
Procedure and administration: Levy; collection due process procedures relating to notice and hearing opportunity
Procedure and administration: Collection after assessment
Collection After Assessment
Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses
Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes
Disclosure of Return Information to the Bureau of Economic Analysis
Disclosure of Return Information to the Bureau of Economic Analysis
Revisions to Regulations Relating to Witholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations
Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information: Correction
Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed to Safeguard Tax Returns or Return Information
Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information
Disclosure of Return Information to the Department of Agriculture
Clarification of Definitions
Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation; Correction
Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy; Hearing Cancellation
Substitute for Return; Hearing
Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien; Hearing Cancellation
Classification of Certain Foreign Entities
Guidance Necessary To Facilitate Electronic Tax Administration-- Updating of Section 7216 Regulations
Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy
Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien
Substitute for Return
Details Information
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