Internal Revenue Bulletin:  2015-12 

March 23, 2015 

SPECIAL ANNOUNCEMENT


Table of Contents

Notice 2015–22Notice 2015–22

This notice provides for waiver of the section 6654(a) addition to tax for underpayment of estimated taxes for those farmers and fishermen who received erroneous 2014 Forms 1095–A, Health Insurance Marketplace Statements, and who file and pay by April 15, 2015.


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