Transcription of Reasonable Cause Regulations & Requirements for Missing ...
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Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs (including instructions for reading CD/DVDs)iTable of ContentsI. INTRODUCTION ..1 Purpose ..1 Applicable Regulations ..1 What s New? ..1II. PENALTY FOR Missing TINS AND INCORRECT NAME/TIN COMBINATIONS ..1 III. Reasonable Cause ..2IV. NOTICE 972CG, NOTICE OF PROPOSED CIVIL PENALTY ..2 Proposed Penalty Notice ..2 Contents of Notice 972CG include: ..3 How to Answer Notice 972CG ..3V. MANNER OF TIN SOLICITATIONS ..4 Annual Solicitations by Mail ..4 Annual Solicitations by Telephone.
Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs (including instructions for reading CD/DVDs) Publication 1586 (Rev. 8-2018) Catalog Number 13597U Department of the Treasury Internal Revenue Service www.irs.gov
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