US LAWS, STATUTES & CODES ON-LINE

§301.6404–2T  Definition of ministerial act (temporary).

(a) In general.

(b) Ministerial act.

(1) Definition.

(2) Examples.

(c) Effective date.

§301.6404–3  Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.

(a) General rule.

(b) Requirements.

(1) In general.

(2) Advice was reasonably relied upon.

(i) In general.

(ii) Advice relating to a tax return.

(iii) Amended returns.

(iv) Advice not related to a tax return.

(v) Period of reliance.

(3) Advice was in response to written request.

(4) Taxpayer's information must be adequate and accurate.

(c) Definitions.

(1) Advice.

(2) Penalty and addition to tax.

(d) Procedures for abatement.

(e) Period for requesting abatement.

(f) Examples.

(g) Effective date.