Internal Revenue Bulletin: 2011-47
November 21, 2011
Final regulations under section 6707A of the Code provide guidance with respect to the penalties applicable to the failure to include with any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.
This notice provides that enrolled retirement plan agents are not required to obtain a preparer tax identification number (PTIN).
This procedure announces where certain state housing finance agencies and HUD should send to the IRS the information required by Notice 2011-14, 2011-11 I.R.B. 544. This procedure also advises those agencies and HUD of Form 1098-MA, Mortgage Assistance Payments, which they may, at their option, use to provide to homeowners and the IRS the information required by Notice 2011-14.
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