{"abstract":"This document contains proposed regulations relating to the accuracy-related penalty regulations under chapter 1 of the Internal Revenue Code. These amendments are necessary to define reasonable basis and provide corrections to final regulations relating to the accuracy- related penalty under chapter 1 of the Internal Revenue Code. The proposed regulations would affect all taxpayers who file tax returns. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","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/1996/11/12/96-28558.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"61 FR 58020","comment_url":null,"comments_close_on":"1997-02-10","correction_of":null,"corrections":[],"dates":"Written or electronically generated comments must be received by February 10, 1997. Outlines of topics to be discussed at the public hearing scheduled for February 25, 1997, must be received by February 4, 1997.","disposition_notes":null,"docket_ids":["IA-42-95"],"dockets":[],"document_number":"96-28558","effective_on":null,"end_page":58022,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/11/12/96-28558/definition-of-reasonable-basis","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-28558?publication_date=1996-11-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-11-12/96-28558/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":54,"last_updated":"2026-04-04 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-11-12/pdf/96-28558.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-11-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/11/12/96-28558.txt","regulation_id_number_info":{"1545-AU38":{"issue":"199810","html_url":"https://www.federalregister.gov/regulations/1545-AU38/definition-of-reasonable-basis","title":"Definition of Reasonable Basis","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199810&RIN=1545-AU38&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AU38"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T11:22:11Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":58020,"subtype":null,"title":"Definition of Reasonable Basis","toc_doc":null,"toc_subject":null,"topics":[],"type":"Proposed Rule","volume":61}