§ 6721(c)(3)(A)

no correction required

UNDECIDED

0 of 2 settled

  1. 1

    § 6721(c)(3)(A)

    ALL OF

    If, with respect to an information return filed with the Secretary—

    “If, with respect to an information return filed with the Secretary—” Opening words
    “there are 1 or more failures described in subsection (a)(2)(B) relating to an incorrect dollar amount,” § 6721(c)(3)(A)(i) needs Step 2 Failure described in (a)(2)(B) UNDECIDED
    “no single amount in error differs from the correct amount by more than $100, and” § 6721(c)(3)(A)(ii)
    “no single amount reported for tax withheld on the information return differs from the correct amount by more than $25,” § 6721(c)(3)(A)(iii)

    then no correction shall be required and, 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”