References in periodicals archive ?
Properly complete and file a disclosure Form 8275 or Form 8275R or disclose in the return in accordance with the annual revenue procedure described in Regs.
6694(a) is still adequate if made on Form 8275, Disclosure Statement, or Form 8275R, Regulation Disclosure Statement, and attached to the return, amended return, or refund claim.
6694(a) penalty if nonfrivolous return positions are adequately disclosed on form 8275, Disclosure Statement, or Form 8275R, Regulation Disclosure Statement, if the position is contrary to a regulation.