PART V. REQUESTS RELATED TO EXCISE TAXES, ADDITIONAL TAX, AND TAX REPORTING
Internal Revenue Bulletin 2008-35 · 2026-10-03 edition · updated 2026-10-04 · United States
□ The Applicant requests that the Service not pursue the following taxes under the…¶
rationale as required by Section 6.09), labeled “PART V. REQUESTS RELATED TO EXCISE TAX, ADDITIONAL TAX, AND TAX REPORTING.”)
□ Excise tax under § 4972 with respect to failure(s) . □ Excise tax under § 4973 with…¶
□ With respect to failure(s) , that a deemed distribution corrected pursuant to this…¶
not be required to be reported on Form 1099–R and that repayments made by such correction not result in the affected participant having additional basis in the plan for purposes of determining the tax treatment of subsequent distributions from the plan.
□ With respect to failure(s) , that a deemed distribution be reported on Form 1099–R…¶
affected participant(s) for the year of correction instead of the year of the failure.
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