Failure to file return.

(1) Failure to file return. The section 6693 penalty may apply to a filer that fails to file information returns at the time and in the manner required by this section, unless it is shown that such failure is due to reasonable cause. See section 6693 and 301.6693-1 of this chapter.


26 CFR § 1.529A-6

Scoping language

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