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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.

• 301.6724-1, Reasonable cause Other regulations that apply to specific forms may supersede all or parts of these regulations. Examples of such regulations include, but are not limited to: • 1.6045-4, Information reporting on real estate transactions with dates of closing on or after January 1, 1991

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