Notice 2023-10, 2023-3 I.R.B. 403 (January 17, 2023), delayed implementation of

the reporting threshold for TPSOs in section 9674(a) of the ARP for Forms 1099-K for calendar years beginning before January 1, 2023. Notice 2023-10 also provided that the IRS would not assert penalties under section 6721 or section 6722 for TPSOs failing to file or failing to furnish Forms 1099-K unless the gross amount of aggregate payments required to be reported exceeded $20,000 and the number of transactions exceeded 200. Notice 2023-74, 2023-51 I.R.B. 1484 (December 18, 2023), further delayed implementation of the reporting threshold for TPSOs for calendar year 2023 and further provided that the IRS would not assert penalties under section 6721 or section 6722 for TPSOs failing to file or failing to furnish Forms 1099-K unless the gross amount of aggregate payments required to be reported exceeded $20,000 and the number of transactions exceeded 200.