SECTION 3. SCOPE

.01 Applicability.

(1) This revenue procedure applies to a taxpayer requesting abatement of the failure-to-deposit penalty imposed by § 6656 when the deposit liabilities against which the Service applies deposits or credits, as set forth in Rev. Proc. 90–58, produces multiple failure-to-deposit penalties for any tax specified in section 3.01(2) of this revenue procedure. (2) This revenue procedure applies with respect to all taxes required to be deposited after January 18, 1999, pursuant to § 6302 and the regulations thereunder

that are reported on the following Internal Revenue Service forms:

(a) Form 720, Quarterly Federal Excise Tax Return;

(b) Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return;

(c) Form 941, Employer’s Quarterly Federal Tax Return;

(d) Form 943, Employer’s Annual Tax Return for Agricultural Employees;

(e) Form 945, Annual Return of Withheld Federal Income Tax;

(f) Form CT-1, Employer’s Annual Railroad Retirement and Unemployment Repayment Tax Return; or

(g) Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

.02 Inapplicability. This revenue procedure does not address changes made to § 6656 by § 3304(c) of the RRA for deposits required to be made after December 31, 2001. The Service intends to provide future guidance with respect to those changes.