§ 54.6091-1 — -1 Place For Filing Excise Tax Returns Under Section 4980b, 4980d, 4980e, Or 4980g

Authorizing Statute

• Excise tax on certain accumulations in qualified retirement plans

  26 U.S.C. § 4974
• Regulations

  26 U.S.C. § 9833
• Failure of employer to make comparable health savings account contributions

  26 U.S.C. § 4980G
• Shared responsibility for employers regarding health coverage

  26 U.S.C. § 4980H
• Extension of time for filing returns

  26 U.S.C. § 6081
• Preventing surprise medical bills

  26 U.S.C. § 9816
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Increased portability through limitation on preexisting condition exclusions

  26 U.S.C. § 9801
• Other assessable penalties with respect to the preparation of tax returns for other persons

  26 U.S.C. § 6695
• Failure to satisfy continuation coverage requirements of group health plans

  26 U.S.C. § 4980B
• Failure of applicable plans reducing benefit accruals to satisfy notice requirements

  26 U.S.C. § 4980F
• Rules and regulations

  26 U.S.C. § 7805
• Identifying numbers

  26 U.S.C. § 6109
• General requirement of return, statement, or list

  26 U.S.C. § 6011