# Prop. Treas. Reg. § 301.6724-1: Reasonable cause.

Proposed regulation, not in force. REG-107186-00, 66 FR 10247, published 2001-02-14 <https://www.federalregister.gov/documents/2001/02/14/01-1293/electronic-payee-statements>. Interprets 26 U.S.C. § 6724.

Par. 7. Section 301.6724-1 is amended by adding a new paragraph (d)(3) to read as follows:

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(d) * * *

(3) [The text of proposed paragraph (d)(3) is the same as the text of § 301.6724-1T(d)(3) published elsewhere in this issue of the Federal Register ].

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