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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure amplifies Rev. Proc. 2005–51, 2005–2 C.B. 296, which provides guidance to persons who may be required to pay certain penalties under sections 6662(h), 6662A, or 6707A of the Internal Revenue Code, and who may be required under section 6707A(e) to disclose those penalties on reports filed with the Securities and Exchange Commission (“SEC”).

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▸Contents — Internal Revenue Bulletin 2007-12
Internal Revenue Bulletin 2007-12

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