Internal Revenue Service December 23, 2024 – Federal Register Recent Federal Regulation Documents

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Rules for Supervisory Approval of Penalties

Document Number: 2024-29074

Type: Rule

Date: 2024-12-23

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations regarding supervisory approval of certain penalties assessed by the IRS. The final regulations are necessary to address uncertainty regarding various aspects of supervisory approval of penalties that have arisen due to recent judicial decisions. The final regulations affect the IRS and persons assessed certain penalties by the IRS.

https://regulations.justia.com/regulations/fedreg/2024/12/23/2024-29074.html

Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction

Document Number: 2024-30280

Type: Proposed Rule

Date: 2024-12-23

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document corrects a notice of proposed rulemaking (REG- 106595-22), published in the Federal Register on December 3, 2024, containing proposed regulations relating to the definition of qualified nonpersonal use vehicles.

https://regulations.justia.com/regulations/fedreg/2024/12/23/2024-30280.html