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 ..4 Electronic Solicitations ..5VI. ACTIONS FOR Missing TINS AND INCORRECT NAME/TIN COMBINATIONS ..6 Initial and Annual Solicitations General Rules ..6 Missing TINs ..7 Incorrect TINs ..7 Exceptions to the Requirement for Two Annual Solicitations.
Contents of Notice 972F for Federal Agencies: • A list of the information returns filed with missing or incorrect name/TIN combinations. Federal agencies are not required to respond to the Notice 972F. Agencies should be sure to abide by the same solicitation rules to obtain a correct TIN and backup withhold when required.
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