Home » Rulemaking » Guidance Necessary To Facilitate Electronic Tax Administration-- Updating of Section 7216 Regulations

Guidance Necessary To Facilitate Electronic Tax Administration-- Updating of Section 7216 Regulations

Document ID: IRS-2005-0105-0001
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: E5-07018
CFR Citation: 26 CFR 301
View Document:

Details Information

Received Date:	December 08 2005, at 07:08 AM Eastern Standard Time
Start-End Page:	72954 - 72964
Comment Start Date:	December 8 2005, at 12:00 AM Eastern Standard Time
Comment Due Date:	March 8 2006, at 11:59 PM Eastern Standard Time

Comments

Total: 3

GUIDANCE TO FACILITATE ELECTRONIC TAX ADMINISTRATION
Submitter: Weinberger, Robert Posted: 03/04/2008 ID: IRS-2005-0105-0002

Comment Period Closed
Mar 08,2006 11:59 PM ET

GUIDANCE TO FACILITATE ELECTRONIC TAX ADMINISTRATION
Submitter: Begstrom, Pat Posted: 03/10/2008 ID: IRS-2005-0105-0003

Comment Period Closed
Mar 08,2006 11:59 PM ET

GUIDANCE TO FACILITATE ELECTRONIC TAX ADMINISTRATION
Submitter: Christoffel, John Posted: 03/14/2008 ID: IRS-2005-0105-0004

Comment Period Closed
Mar 08,2006 11:59 PM ET

Related Documents

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

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

Substitute for Return; 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

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

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

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 6111 Regulations

AJCA Modifications to the Section 6112 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

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

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