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Internal Revenue Service, Treasury 301.6501(c) 1 authority of section 6020(b) shall not start the running of the statutory period of limitations on assessment and collection. Magnum on DSK3VPTVN1PROD
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6501c 1 authority is the authority to assert penalties for failure to comply with certain information reporting requirements.
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Any individual or entity subject to the specific information reporting requirements outlined in section 6501c 1 authority.
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On 6501c 1 authority, the individual or entity must report the specific details of the non-compliance, including the type of information reporting requirement that was not met.
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