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

Proposed regulation, not in force. REG-103058-16, 81 FR 50671, published 2016-08-02 <https://www.federalregister.gov/documents/2016/08/02/2016-18100/information-reporting-of-catastrophic-health-coverage-and-other-issues-under-section-6055>. Interprets 26 U.S.C. § 6724.

Par. 4. Section 301.6724-1 is amended by adding a sentence to the end of paragraph (e)(1)(vi)(A) to read as follows:

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(e) * * *

(1) * * *

(vi) Exceptions and limitations. (A) * * * See § 1.6055-1(h)(3) of this chapter, which provides rules on the time, form, and manner in which a TIN must be provided for information returns required to be filed and individual statements required to be furnished under section 6055.

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