 | United States. Congress House - 1986 - 942 lapas
...subsection (a) shall be applied by substituting '1 percent' for '0.5 percent' each place it appears. "(B) the day on which notice and demand for immediate payment is given under the last sentence of section 6331(a)." "(A) the day 10 days after the date on which notice is... | |
 | United States. Congress. Senate. Committee on Governmental Affairs - 1991 - 290 lapas
...deposited after 5 days but within 15 days; 10 percent if deposited after 15 days; and 15 percent if not deposited before the earlier of 10 days after...notice and demand for immediate payment is given. The penalty can be abated if taxpayers submit proof that they had reasonable cause not to make sufficient... | |
 | 2004 - 696 lapas
...made more than 15 days after the due date; or D 15% of the underpayment, if the deposit is not made by the earlier of 10 days after the date of the first...notice and demand for immediate payment is given. l Penalty abatement Penalties may be abated by the IRS in the following circumstances: D First-time,... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 lapas
...earlier of — (A) the day 10 days after the date of which notice is given under section 6331(d), or (B) the day on which notice and demand for immediate payment is given under the last sentence of section 6331(a). Amendments (ii) notice and demand for immediate payment... | |
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In any case where the tax is not deposited on or before the earlier of— "(i) the day 10 days after the date of the first delinquency notice to the... 