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Expert Analysis

New Guidance On Safe Harbor For Information Return Errors

By Michael Chittenden, Miller & Chevalier Chartered (January 12, 2017, 6:09 PM EST) -- On Jan. 4, 2017, the IRS released Notice 2017-09, providing guidance on the de minimis safe harbor for errors in amounts reported on information returns. The safe harbor was added to Sections 6721 and 6722 by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act)....

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