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Introduction

SECTION 5. OMISSIONS AND

Internal Revenue Bulletin 2015-28 · 2026-10-03 edition · updated 2026-10-04 · United States

ERRORS IN THE PROVIDER LIST

Minor omissions and errors that are either inadvertent or due to reasonable cause are not considered failures to meet a requirement of § 501(r) if they are

1The final regulations contain a collection of information that has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. § 3507(d)) under control number 1545-0047. This notice clarifies, but makes no material change to, one of these collections of information. Accordingly, this notice has no impact on the estimated annual reporting burden provided in the final regulations.

Bulletin No. 2015–28 65 July 13, 2015

promptly corrected, and hospital organizations are not required to disclose such omissions or errors. See § 1.501(r)– 2(b)(1). Omissions or errors in a hospital facility’s provider list, including a failure to include a provider in that list or to identify a service covered by the FAP, will be considered minor and either inadvertent or due to reasonable cause if the hospital facility takes reasonable steps to ensure that its list of providers is accurate. A hospital facility that updates its list of providers by adding new or missing infor

mation, correcting erroneous information, and deleting obsolete information at least quarterly will be considered to have taken reasonable steps to ensure that its list is accurate and will be considered to have corrected any minor omissions or errors in the list for purposes of § 1.501(r)–2(b).

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