{"abstract":"This document contains final regulations implementing section 6071(b) relating to the extension of the due date for certain electronically filed information returns. The final regulations also provide rules under section 6651(h) relating to a penalty reduction for certain individuals who have agreed with the IRS to make installment payments in satisfaction of their tax liability. The regulations relating to extension of filing dates affect payors required to file information returns after December 31, 1999. The regulations relating to penalty reduction affect individual taxpayers with installment agreements in effect during months beginning after December 31, 1999.","action":"Final regulation.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/08/18/00-20851.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"65 FR 50405","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective August 18, 2000.","disposition_notes":null,"docket_ids":["TD 8895"],"dockets":[],"document_number":"00-20851","effective_on":"2000-08-18","end_page":50409,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/08/18/00-20851.xml","html_url":"https://www.federalregister.gov/documents/2000/08/18/00-20851/extension-of-due-date-for-electronically-filed-information-returns-limitation-of-failure-to-pay","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-20851?publication_date=2000-08-18","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-08-18/00-20851/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":112,"last_updated":"2026-08-24 00:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-08-18/pdf/00-20851.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-08-18","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/08/18/00-20851.txt","regulation_id_number_info":{"1545-AX31":null},"regulation_id_numbers":["1545-AX31"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":50405,"subtype":null,"title":"Extension of Due Date for Electronically Filed Information Returns; Limitation of Failure To Pay Penalty for Individuals During Period of Installment Agreement","toc_doc":"Electronically filed information returns; installation agreements; due date extension","toc_subject":"Income taxes, etc.:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":65}