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Reasonable Cause Regulations & Requirements for Missing ...

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.

(Form 1098-T, Tuition Statement) • 1.6050S-3, Information reporting for payments of interest on qualified education loans (Form 1098-E, Student Loan Interest Statement) • 1.6055-1, Information reporting for minimum essential coverage (Form 1095-B, Health Coverage), including 1.6055-1 of the proposed regulations filed on July 29, 2016.

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