Internal Revenue Bulletin:  2008-14 

April 7, 2008 

ADMINISTRATIVE


T.D. 9380 T.D. 9380

Final regulations under section 6020 of the Code relate to returns prepared or signed by the Commissioner or other Internal Revenue Officers or employees. The regulations provide guidance for preparing a substitute for return under section 6020(b). Absent the existence of a return under section 6020(b), the addition to tax under section 6651(a)(2) does not apply to a nonfiler. The regulations affect any person who fails to file a required return.

Announcement 2008-25 Announcement 2008-25

This document withdraws a portion of proposed regulations (REG-107592-00, 2007-44 I.R.B. 908) under the consolidated return regulations. The withdrawn portion relates to the treatment of transactions involving the provision of insurance between members of a consolidated group.


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