Internal Revenue Bulletin: 2007-20
May 14, 2007
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Notice 2007-39
BACKGROUND
REQUIREMENTS FOR IMPOSITION OF MONETARY PENALTIES
Amount of the Monetary Penalty
Imposition of a Separate Monetary Penalty on an Employer, Firm, or Other Entity
Additional Guidance and Request for Comments
DRAFTING INFORMATION
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