RP-2019-09, anual adequate disclosure procedure

Internal Revenue Service (IRS) sent this bulletin at 12/20/2018 08:12 PM EST

IRS GuideWire

Dec. 20, 2018

News Essentials

IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Instructions

Frequently Asked Questions

News

Taxpayer Advocate

Where to File

Issue Number: RP-2019-09

Inside This Issue

Revenue Procedure 2019-9 updates Rev. Proc. 2018-11, and updates the annual adequate disclosure revenue procedure. It identifies circumstances under which the disclosure on a tax return with respect to an item or position is adequate for the purposes of the accuracy penalty of section 6662 and return preparer penalty under 6694.

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).