Filing of Forms
Details
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- Title
- Filing of Forms
- Posted
- Jun 6, 2014
- Comment period
- Jun 6, 2014 – Aug 6, 2014
- FR Doc
- 2014-13254
- CFR
- 26 CFR Part 1
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- Aug 6, 2014New York Law School (NYLS)SupportAcademic📎 Attachment
The New York Law School (specifically a group of students and a professor) supports the proposed regulations to remove the "untimely filed" penalty for Form 5472 to improve tax administration efficiency. However, they argue the proposal does not go far enough and recommend including conforming changes for Forms 5471 and 8865 to ensure consistency across all related information returns.
Read comment → - Jun 7, 2014Brian DooleySupportIndividual
Brian Dooley, a CPA, supports the IRS's consideration of alternatives for filing Form 5472 but emphasizes that the form remains critical for tracking related party transactions. He suggests that extensions for Form 1120 should apply to Form 5472 and recommends making the filing mandatory even when no transactions occur.
Read comment →