Prop. Treas. Reg. § 150.319 Determining the amount of the penalty—mitigating circumstances.

Proposed 2021-09-16 · REG-114676-21 · 86 FR 51730

34. Section 150.319 is amended by revising paragraph (a)(1) to read as follows:

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(a) * * *

(1) Before receipt of the notice issued under § 150.307 or § 150.313(e), implemented and followed a compliance plan as described in § 150.311(f).

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