Prop. Treas. Reg. § 150.401 Definitions.

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

37. Section § 150.401 is amended by revising the definition of “Respondent” to read as follows:

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Respondent means an entity that received a notice of proposed assessment of a civil money penalty issued pursuant to § 150.343 or § 150.515.