Part 20. Penalty and Interest

Table of Contents

20.1 Penalty Handbook

• 20.1.1 Introduction and Penalty Relief
• 20.1.2 Failure To File/Failure To Pay Penalties
• 20.1.3 Estimated Tax Penalties
• 20.1.4 Failure to Deposit Penalty
• 20.1.5 Return Related Penalties
• 20.1.6 Preparer and Promoter Penalties
• 20.1.7 Information Return Penalties
• 20.1.8 Employee Plans and Exempt Organizations Miscellaneous Civil Penalties
• 20.1.9 International Penalties
• 20.1.10 Miscellaneous Penalties
• 20.1.11 Excise Tax and Estate and Gift Tax Penalties
• 20.1.12 Penalties Applicable to Incorrect Appraisals
• 20.1.13 Material Advisor and Reportable Transactions Penalties

20.2 Interest

• 20.2.1 Interest Introduction, Standards and Guidelines
• 20.2.4 Overpayment Interest
• 20.2.5 Interest on Underpayments
• 20.2.7 Abatement and Suspension of Debit Interest
• 20.2.9 Interest on Carryback of Net Operating Loss
• 20.2.10 Interest on Estate, Excise, Employment, and Foreign Taxes
• 20.2.11 Miscellaneous Interest Provisions
• 20.2.14 Netting of Overpayment and Underpayment Interest

20.3 Penalty Programs Internal Processes

• 20.3.1 Civil Penalty Accuracy Review Process