20.1.11  Excise Tax and Estate and Gift Tax Penalties (Cont. 1)

20.1.11.7 
Fuel Tax Enforcement

20.1.11.7.7  (05-18-2010)
IRC Section 6725 Failure to File Information Return

  1. The Excise Summary Terminal Activity Reporting System (ExSTARS) is the IRS's fuel information reporting system requiring terminal operators and bulk transport carriers to report monthly on the movement of any liquid product into or out of a terminal per IRC 4101(d).

    Note:

    IRC 6721 provides a penalty for not reporting on the appropriate information document (the failure includes providing inaccurate or incomplete information). The penalty is $50 for each return.

  2. IRC 6725, enacted by the American Jobs Creation Act, provides for an assessable penalty for failing to report as required by the ExSTARS system on a vessel or facility (e.g., a terminal). The failure includes providing inaccurate or incomplete information.

20.1.11.7.7.1  (05-18-2010)
Penalty Computation

  1. The penalty is $10,000 per failure to timely file a report on each vessel or facility.

  2. The penalty is $10,000 per failure to include all of the required information or the include incorrect information.

  3. See IRM 3.11.23, Returns and Documents Analysis Excise Tax Returns, for the guidelines of a timely filed information report.

20.1.11.7.7.2  (05-18-2010)
Assertion/Assessment

  1. The penalty is:

    1. Input on IDRS using the information from Form 8278, and

    2. Assessed using PRN 667.

  2. Penalties will not be assessed in the following situations:

    1. For new filers, and

    2. Those filing paper Form 720-TO, Terminal Operator Report.

20.1.11.7.7.3  (05-18-2010)
Penalty Relief

  1. Penalty relief may be granted if the taxpayer proves the failure was due to reasonable cause.

20.1.11.8  (05-18-2010)
IRC Section 7270 Insurance Policies

  1. IRC 7270 provides for penalties for failure to comply with the requirements of IRC 4374, Liability for tax, for the issuance of insurance policies by foreign insurers with the intent to evade tax. See IRM 9.1.3, Criminal Statutory Provisions and Common Law.

  2. Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold, shall be liable for the tax imposed by IRC 4371. For purposes of this penalty, in the case of a reinsurance policy that is subject to the tax imposed by IRC 4371(3), Imposition of tax - Reinsurance, other than assumption reinsurance, the insured person on the underlying insurance policy, the risk of which is covered in whole or in part by such reinsurance policy, shall not constitute a person for whose use or benefit the reinsurance policy is made, signed, issued, or sold.

  3. On each policy of insurance, indemnity bond, annuity contract, or policy of reinsurance issued by any foreign insurer or reinsurer, a tax at the following rates:

    1. Casualty insurance and indemnity bonds - 4 cents on each dollar or fractional part of the premium paid on the policy of casualty insurance or the indemnity bond, if issued to or for, or in the name of, an insured;

    2. Life insurance, sickness and accident policies, and annuity contracts - 1 cent on each dollar or fractional part of the premium paid on the policy of life, sickness, or accident insurance, or annuity contract; and

    3. Reinsurance - 1 cent on each dollar or fractional part of the premium paid on the policy of reinsurance covering any of the contracts taxable under a) and b).

20.1.11.8.1  (05-18-2010)
Penalty Computation

  1. The penalty for failure to comply or the issuance of insurance policies by foreign insurers with the intent to evade tax is a fine of double the amount of the tax.

20.1.11.8.2  (05-18-2010)
Assertion/Assessment

  1. The penalty is administered by the Excise tax examination function.

20.1.11.8.3  (05-18-2010)
Penalty Relief

  1. Taxpayers must first fully pay the entire penalty and then file a claim for refund with the IRS within two years of the date of payment. If the IRS does not issue a determination allowing or disallowing the claim within six (6) months, the taxpayer may file suit in the district court or U.S. Court of Federal Claims. If the IRS issues a disallowance letter, the taxpayer has two (2) years from the date the disallowance letter was sent to the taxpayer to file suit contesting this penalty in the district court or U.S. Court of Federal Claims.

20.1.11.9  (05-18-2010)
IRC Section 7342 Penalty for Refusal to Permit Entry or Examination

  1. IRC 7342 provides for a penalty against a person who refuses to admit any officer or employee of the Treasury Department, or refuses to permit an examination of any article or articles.

  2. See IRM 20.1.11.9.2 for application of the penalty when the IRS is refused entry for purposes of:

    1. Examining the equipment used to determine the amount or composition of the fuel and the equipment used to store the fuel, or

    2. Taking and removing samples of the fuel, or

    3. Inspecting books and records per IRC 4083(d)(1).

20.1.11.9.1  (05-18-2010)
Penalty Computation

  1. The penalty is $500 for each refusal to permit entry or examination.

20.1.11.9.2  (05-18-2010)
Assertion/Assessment

  1. The penalty is:

    1. Input on IDRS using the information provided on Form 8278, and

    2. Assessed using PRN 655.

20.1.11.9.3  (05-18-2010)
Penalty Relief

  1. There is no reasonable cause exception to this penalty.

  2. If the taxpayer disagrees with the penalty, there are two options available:

    1. Make an administrative appeal to the Exam group manager at the time the violation is found, or

    2. Pay the penalty and timely file a Form 843, Claim for Refund and Request for Abatement.

  3. If the claim is disallowed, the taxpayer can file suit in either the district court or US Court of Federal Claims per IRC 6532, Periods of limitation on suits.

  4. If the penalty was erroneously assessed, it should be abated.

20.1.11.10  (05-18-2010)
IRC Section 4103 Willful Failure to Pay Fuel Tax

  1. IRC 4103 provides for a penalty for persons liable for tax where there is a willful failure to pay. In any case in which there is a willful failure to pay the tax imposed by IRC 4041(a)(1) or IRC 4081, each person who:

    1. Is an officer, employee, or agent of the taxpayer who is obligated to pay the tax, but willfully fails to perform such duty, or

    2. Who willfully causes the taxpayer to not pay the tax,

    shall be jointly and severally liable with the taxpayer for the tax that was not paid.

  2. See IRM 20.1.2, Failure To File/Failure To Pay Penalties.

20.1.11.11  (05-18-2010)
Form 720 Federal Tax Deposit Penalties

  1. See IRM 20.1.4, Failure to Deposit Penalty.

20.1.11.12  (05-18-2010)
IRC Section 6166 Extension of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Business

  1. IRC 6166 provides that the executor of an estate may make an election to pay in as many as 10 annual installments that portion of the estate tax attributable to assets used in a qualifying closely held business.

  2. The type of business and the decedent's interest in the qualifying closely held business will determine whether the estate will qualify to pay only interest on the unpaid balance due on the first four anniversary dates after the due date, or if the first installment will be due when the estate tax return is filed.

  3. If the estate does qualify to pay interest only for the first four anniversary dates, the first installment must be paid on the fifth anniversary date after the due date for payment without regard to IRC 6166.

  4. For more information on estate taxes, see IRM 4.25.2 , Campus Procedures For Estate Tax.

20.1.11.12.1  (05-18-2010)
IRC Section 6166(g)(3) Failure to Make Payment of Principal or Interest

  1. IRC 6166(g)(3) provides for a penalty when an installment of principal and/or interest is not paid when due, but is paid within six months of the due date.

20.1.11.12.2  (05-18-2010)
Penalty Computation

  1. A Late Installment (LI) Penalty is computed on the unpaid interest installment at five percent (5%) of the amount of the payment multiplied by the number of months (or fractions thereof) from the installment due date (including any extension of time to pay) until the payment is received.

    Note:

    If the estate qualifies for the four-year principal deferral period (or shorter period if elected by the executor), the Estate is billed for interest only.

  2. Input transaction code (TC) 240 on IDRS with the amount for the LI Penalty assessment.

20.1.11.12.3  (05-18-2010)
Assertion/Assessment

  1. Campus Compliance Services, Estate and Gift Tax Campus Operation, process the requests for deferred tax and assert applicable penalties for defaulted payments.

  2. If the taxpayer fails to make the installment (principal and interest) payment, then:

    1. Compute the Late Installment (LI) penalty on the unpaid installment (principal and interest) at 5% per month (or fraction thereof) from the installment due date to the date of Notice and Demand. Input TC 240 on IDRS for the LI Penalty;

    2. Compute the Failure to Pay (FTP) Penalty on the principal portion of the installment from the installment due date to the date of Notice and Demand. Input TC 270 on IDRS for the FTP penalty. See IRM 20.1.2 , Failure To File/Failure To Pay Penalties;

    3. Compute interest (at the prevailing rate) on the unpaid installment (principal and interest) from the installment due date to the date of Notice and Demand. Input TC 340 on IDRS for the interest. See IRM 20.2.10.1, Interest on Estate Tax Returns; and

    4. Use the applicable Hold Codes, Priority Codes, Posting Delay Codes, Blocking Series, and Penalty Reason Codes. See IRM 21.5 and Document 6209 for additional information regarding these codes and indicators.

    Note:

    The Late Installment Penalty is limited to a maximum of 30 percent.

  3. If the payment is not received within 45 days of the first notice (Letter 6335), then:

    1. Compute the LI Penalty on the portion of the unpaid installment at 5% per month (or fraction thereof) from the payment due date of the first notice to the notice and demand date of the second notice ( Letter 6335) and

    2. Input TC 240 on IDRS for the amount of the LI Penalty.

  4. If the payment is not received within 45 days of the second notice (Letter 6335), ,then:

    1. Compute the LI Penalty on the portion of the unpaid installment at 5% per month (or fraction thereof) from the payment due date of the second notice to the notice and demand date of the third notice ( Letter 6335) and

    2. Input TC 240 on IDRS for the amount of the LI Penalty.

  5. If payment is not received by the payment due date (within 45 days of the third notice), and for more information on computing the Failure to Pay Penalty and Interest on LI payments and concerning defaulted payments, see IRM 4.25.2, Campus Procedures for Estate Tax, and IRM 21.7.5, Estate and Gift Tax Returns.

20.1.11.12.4  (05-18-2010)
Penalty Relief

  1. There is no penalty relief for reasonable cause.

    Note:

    Prior to the due date of the payment, the estate may seek an extension of the time for payment under IRC 6161, Extension of Time for Paying Tax, for a reasonable period of time not to exceed twelve months.

20.1.11.13  (05-18-2010)
IRC Section 6716 Failure to File Information with Respect to Certain Transfers at Death and Gifts

  1. IRC 6716 provides for a penalty for failure to file information of certain transfers at death and gifts.

20.1.11.13.1  (05-18-2010)
IRC Section 6716(a) Information Required to be Furnished to the Secretary - Failure of the Executor to Make a Return Required Under Internal Revenue Code Section 6018 Relating to Large Transfers at Death and Gifts

  1. IRC 6716(a) provides for a penalty for the failure of the Executor of an estate to timely file a return under IRC 6018 Estate tax returns(other thanIRC 6018(b)(2) Property to which section applies - Transfers of certain gifts received by decedent within 3 years of death) that relates to large transfers at death and gifts.

20.1.11.13.1.1  (05-18-2010)
Penalty Computation

  1. The penalty is $10,000 per each failure of the Executor to timely file an estate return.

  2. There is no maximum limitation on the penalty assessment.

20.1.11.13.1.2  (05-18-2010)
Assertion/Assessment

  1. This penalty is applicable to Executors of estates of decedents who die between January 1, 2010 and December 31, 2010.

  2. The penalty will be:

    1. Input on IDRS, using information provided on Form 8278,

    2. Assessed using PRN 559, and

    3. Not subject to deficiency procedures.

      Note:

      No estate tax is imposed in 2010; however, the Economic Growth & Tax Relief Reconciliation Act of 2001 provides for reporting requirements for decedents with assets of more than $1.3 million.

20.1.11.13.1.3  (05-18-2010)
Penalty Relief

  1. Penalty relief may be granted if the Executor proves the failure was due to reasonable cause and not willful neglect.

20.1.11.13.2  (05-18-2010)
IRC Section 6716(a) Information Required to be Furnished to the Secretary - Failure to Furnish Information Required by Internal Revenue Code Section 6018(b)(2) Relating to Certain Transfers of Gifts Received by Decedent Within 3 Years of Death

  1. IRC 6716(a) provides for a penalty for the failure to furnish information required by IRC 6018(b)(2), relating to certain transfers of gifts received by the decedent within three (3) years of death.

20.1.11.13.2.1  (05-18-2010)
Penalty Computation

  1. The penalty is $500 per failure to furnish information relating to transfers of gifts received by the decedent within three years of the decedent's death.

  2. There is no maximum limitation on the penalty assessment.

20.1.11.13.2.2  (05-18-2010)
Assertion/Assessment

  1. This penalty is applicable to Executors of estates of decedents who die between January 1, 2010 and December 31, 2010.

  2. This penalty will be:

    1. Input on IDRS, using information provided on Form 8278,

    2. Assessed using PRN 560, and

    3. Not subject to deficiency procedures.

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20.1.11.13.2.3  (05-18-2010)
Penalty Relief

  1. Penalty relief may be granted if the Executor proves the failure was due to reasonable cause and not willful neglect.

20.1.11.13.3  (05-18-2010)
IRC Section 6716(b) Information Required to be Furnished to Beneficiaries

  1. IRC 6716(b) provides for a penalty for failure to furnish information relating to transfers of death and gifts as required by IRC 6018(e) Estate tax returns - Statements to be furnished to certain persons or IRC 6019(b) Gift tax returns - Statements to be furnished to certain persons to beneficiaries.

  2. The person required to provide a return to the beneficiary listed on the return, shall provide a written statement showing:

    1. The name, address, and phone number of the person obligated to make the return, and

    2. The information concerning the property acquired from, or passing from, the decedent to the beneficiary.

  3. The information about the property acquired from the decedent should include:

    1. The name and TIN of the property recipient,

    2. An accurate description of the property,

    3. The adjusted basis of the decedent's property and its fair market value at the time of the decedent's death,

    4. The decedent's holding period of the property,

    5. Sufficient information to determine whether any gain on the sale of the property should be treated as ordinary income,

    6. The amount of basis increase allocated to the property, and

    7. Any other information required by Regulations. For additional requirements under IRC 6019(b), see Treas. Reg 25.6019-4.

  4. The written statement should be furnished no later than 30 days after the date the return is filed.

20.1.11.13.3.1  (05-18-2010)
Penalty Computation

  1. The penalty is $50 for each failure to furnish information relating to transfers of death and gifts.

  2. There is no maximum limitation on the penalty assessment.

20.1.11.13.3.2  (05-18-2010)
Assertion/Assessment

  1. This penalty is applicable to estates of decedents who die between January 1, 2010 and December 31, 2010.

  2. This penalty will be:

    1. Input on IDRS using information provided on Form 8278,

    2. Assessed using PRN 561, and

    3. Not subject to deficiency procedures.

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20.1.11.13.3.3  (05-18-2010)
Penalty Relief

  1. Penalty relief may be granted if the taxpayer proves the failure was due to reasonable cause.

20.1.11.13.4  (05-18-2010)
IRC Section 6716(d) Intentional Disregard

  1. IRC 6716(d) provides for a penalty for failure to furnish information relating to certain transfers at death and gifts required by IRC 6018 or IRC 6019 by intentional disregard.

20.1.11.13.4.1  (05-18-2010)
Penalty Computation

  1. The penalty is five percent (5%) of the fair market value of the transferred property for each failure.

  2. There is no maximum limitation on the penalty assessment.

20.1.11.13.4.2  (05-18-2010)
Assertion/Assessment

  1. The penalty is only applicable to estates of decedents who die between January 1, 2010 and December 31, 2010.

  2. This penalty will be:

    1. Input on IDRS, using information provided on Form 8278,

    2. Assessed using PRN 562, and

    3. Not subject to deficiency procedures.

20.1.11.13.4.3  (05-18-2010)
Penalty Relief

  1. Penalty relief may be granted when the taxpayer proves the failure was due to reasonable cause.

20.1.11.14  (05-18-2010)
IRC Section 7271 Penalties for Offenses Relating to Stamps

  1. IRC 7271 provides for a penalty for:

    1. Failure to attach or cancel stamps, etc. or to comply under IRC 6804, Attachment and cancellation , (relating to attachment, cancellation, etc., of stamps);

    2. Makes, signs, issues, or accepts, or cause to be made, signed, issued, or accepted, any instrument, document, or paper without fully paying tax; or

    3. Disposal and receipt of stamped, branded, or marked packages or containers, which are empty or contain any contents other than the contents when the container was lawfully stamped, branded, or marked and transfers or receives (whether by sale, gift, or otherwise) the container, knowing it is empty or contains other contents, or stamps, brands, or marks or producers a container, knowing it is empty or contains other contents.

  2. Except as otherwise expressly provided in this penalty, the stamps referred to in IRC 6801Authority for establishment, alteration, and distribution shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as required by rules or regulations.

20.1.11.14.1  (05-18-2010)
Penalty Computation

  1. The penalty is $50 per offense relating to stamps.

20.1.11.14.2  (05-18-2010)
Assertion/Assessment

  1. The penalty is administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB).

20.1.11.14.3  (05-18-2010)
Penalty Relief

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20.1.11.15  (05-18-2010)
IRC Section 7273 Penalties for Offenses Relating to Special Taxes

  1. IRC 7273 provides for a penalty for failure to place and keep stamps denoting the payment of the special tax under IRC 6806, Occupational tax stamps.

  2. Every person engaged in any business, avocation, or employment, who is liable for a special tax will place and keep conspicuously in his establishment or place of business all stamps denoting payment of the special tax.

20.1.11.15.1  (05-18-2010)
Penalty Computation

  1. The penalty is equal to the special tax the business is liable for, but not less than $10.

  2. If the failure is for willful neglect or refusal, then the penalty is twice the liability amount.

20.1.11.15.2  (05-18-2010)
Assessment/Assertion

  1. The penalty is administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB).

20.1.11.15.3  (05-18-2010)
Penalty Relief

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20.1.11.16  (05-18-2010)
IRC Section 7275 Penalty for Offenses Relating to Certain Airline Tickets and Advertising

  1. IRC section 7275 provides for a penalty for offenses relating to certain airline tickets and advertising.

20.1.11.16.1  (05-18-2010)
IRC Section 7275(a) Tickets

  1. IRC 7275(a) provides for a penalty for failure to show the total tax and transportation charge on tickets for airline passenger transportation.

  2. In the case of transportation by air that is taxable transportation as defined in IRC 4262Definition of taxable transportation, the ticket for such transportation shall show the total of:

    1. The amount paid for the transportation, and

    2. The taxes imposed by subsections (a) and (b) of IRC 4261, Imposition of tax.

  3. For the purposes of this penalty, the term "taxable transportation" means:

    1. Transportation by air that begins in the United States or in the 225-mile zone and ends in the United States or in the 225-mile zone; and

    2. In the case of transportation by air other than transportation described in paragraph (1), that portion of transportation that is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if that portion is not a part of uninterrupted international air transportation (within the meaning of IRC 4262(c)(3), Uninterrupted international air transportation).

20.1.11.16.2  (05-18-2010)
IRC Section 7275(b) Advertising

  1. IRC 7275(b) provides for a penalty for taxable transportation, any advertising made by or on behalf of any person furnishing transportation (or offering to arrange such transportation), which states the cost of such transportation will:

    1. State the cost as the total of the amount to be paid for such transportation, and

    2. State the taxes imposed by IRC 4261(a), (b), and (c), and

    3. If any advertising states separately the amount paid for the transportation or the amount of taxes, will state the total as "user taxes to pay for airport construction and airway safety and operations."

20.1.11.16.3  (05-18-2010)
Penalty Computation

  1. The penalty for any person who violates any provision of tickets and advertising will, for each violation be guilty of a misdemeanor, and upon conviction not be fined more than $100.

20.1.11.16.4  (05-18-2010)
Assertion/Assessment

  1. Reserved

20.1.11.16.5  (05-18-2010)
Penalty Relief

  1. Reserved

20.1.11.17  (05-18-2010)
IRC Section 7304 Penalty for Fraudulently Claiming Drawback

  1. IRC 7304 provides for a penalty for:

    1. Fraudulently claiming or seeking an allowance of drawback on goods, wares, or merchandise on which no tax was paid,

    2. Fraudulently claiming more tax than actually paid.

20.1.11.17.1  (05-18-2010)
Penalty Computation

  1. The penalty is three times the fraudulent amount or $500.

20.1.11.17.2  (05-18-2010)
Assertion/Assessment

  1. The penalty is administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB).

20.1.11.17.3  (05-18-2010)
Penalty Relief

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