Prop. Treas. Reg. § 150.511 Liability for penalties.

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

42. Add subpart E to read as follows:

(a) No action under this part will be entertained unless commenced within 6 years from the date when the claim was presented, the request for payment was made, or the violation occurred.

(b) Under this part, a principal is liable for penalties for the actions of his or her agent acting within the scope of his or her agency. This paragraph (b) does not limit the underlying liability of the agent.