HIGHLIGHTS Bulletin No. 2023–17 OF THIS ISSUE April 24, 2023

ADMINISTRATIVE

Internal Revenue Bulletin 2023-17 · 2026-10-03 edition · updated 2026-10-04 · United States

REG 121709-19, page 789. This document contains proposed regulations regarding supervisory approval of penalties. The proposed regulations are necessary to address uncertainty regarding various aspects of supervisory approval of penalties that have arisen due to recent judicial decisions. The proposed regulations affect the IRS and persons assessed certain penalties by the IRS.

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▸Contents — Internal Revenue Bulletin 2023-17

Internal Revenue Bulletin 2023-17

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