§ 6721(c)(1)

return treated as correctly filed

UNDECIDED

0 of 2 settled

  1. 1

    § 6721(c)(1)

    ALL OF

    If—

    “an information return is filed with the Secretary,” § 6721(c)(1)(A)
    “there is a failure described in subsection (a)(2)(B) (determined after the application of section 6724(a)) with respect to such return, and” § 6721(c)(1)(B) needs Step 2 Failure described in (a)(2)(B) UNDECIDED
    “such failure is corrected on or before August 1 of the calendar year in which the required filing date occurs,” § 6721(c)(1)(C)

    for purposes of this section, such return shall be treated as having been filed with all of the correct required information.

  2. 2

    § 6721(a)(2)(B)

    Failure described in (a)(2)(B)

    ANY OF
    “any failure to include all of the information required to be shown on the return”
    “the inclusion of incorrect information”