# Prop. Treas. Reg. § 1.6664-4: Reasonable cause and good faith exception to section  6662 penalties.

Proposed regulation, not in force. IL-21-91, 94-2076, published 1994-02-02 <https://www.federalregister.gov/documents/1994/02/02/94-2076/imposition-of-accuracy-related-penalty>. Interprets 26 U.S.C. § 6664.

Par. 6. Section 1.6664-4, the text of paragraph (d) is added to read as follows:

[The text of this proposed paragraph (d) is the same as the text of paragraph (d) in Sec. 1.6664-4T published elsewhere in this issue of the Federal Register.]