Table of Contents
- 20.1
Penalty Handbook
- 20.1.1 Introduction and Penalty Relief
- 20.1.1 Introduction and Penalty Relief (Cont. 1)
- 20.1.2 Failure To File/Failure To Pay Penalties
- 20.1.3 Estimated Tax Penalties
- 20.1.3 Estimated Tax Penalties (Cont. 1)
- 20.1.4 Failure to Deposit Penalty
- 20.1.4 Failure to Deposit Penalty (Cont. 1)
- 20.1.4 Failure to Deposit Penalty (Cont. 2)
- 20.1.5 Return Related Penalties
- 20.1.5 Return Related Penalties (Cont. 1)
- 20.1.6 Preparer, Promoter Penalties
- 20.1.6 Preparer, Promoter Penalties (Cont. 1)
- 20.1.6 Preparer, Promoter Penalties (Cont. 2)
- 20.1.7 Information Return Penalties
- 20.1.7 Information Return Penalties (Cont. 1)
- 20.1.8 Employee Plans and Exempt Organizations Miscellaneous Civil Penalties
- 20.1.8 Employee Plans and Exempt Organizations Miscellaneous Civil Penalties (Cont. 1)
- 20.1.9 International Penalties
- 20.1.10 Excise Tax Penalties and Miscellaneous Penalties
- 20.1.10 Excise Tax Penalties and Miscellaneous Penalties (Cont. 1)
- 20.1.10 Excise Tax Penalties and Miscellaneous Penalties (Cont. 2)
- 20.2
Interest
- 20.2.1 General
- 20.2.2 Legal Authorization
- 20.2.3 Command Code PINEX
- 20.2.4 Overpayment Interest
- 20.2.5 Interest on Underpayments
- 20.2.6 Methods of Computing Interest
- 20.2.7 Abatement and Suspension of Interest: IRC 6404 and 7508
- 20.2.8 Restricted Interest
- 20.2.9 Interest on Carryback of Net Operating Loss
- 20.2.10 Interest on Estate Tax, Foreign Tax, and Excise Tax
- 20.2.11 Miscellaneous Interest Provisions
- 20.2.12 Employment Taxes
- 20.2.13 Tax Motivated Transaction Interest
- 20.2.14 Netting of Overpayment and Underpayment Interest