SECTION 5. DRAFTING
Internal Revenue Bulletin 2009-3 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Taylor Cortright of the Office of Associate
2009–3 I.R.B. 312 January 21, 2009
such lists when requested by the Service) may be subject to the penalty under section 6708(a). In addition, the Service may impose other penalties on parties involved in these transactions or substantially similar transactions, including the accuracy-related penalty under section 6662 or section 6662A.
DRAFTING INFORMATION
The principal author of this notice is John H. Seibert of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Mr. Seibert at (202) 622–3860 (not a tollfree call).
26 CFR 601.602: Tax forms and instructions. (Also: Part 1, §§ 6061, 6694, 6695, 7701.)
Rev. Proc. 2009–11
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