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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 ..4 Electronic Solicitations ..5VI. ACTIONS FOR Missing TINS AND INCORRECT NAME/TIN COMBINATIONS.

filed), whether the returns were original or corrected, the transmitter control code (for electronic filers), and the type of penalty that applies (or penalties that apply) such as late, incorrect TINs, etc., • A list of the information returns filed with missing or incorrect name/TIN combinations so the filer can reconcile with

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