20.1.5.19.4 Penalties in the Case of a Section 6226 Push-Out Election. 20.1.5.19.3.4 Reasonable Cause and Good Faith. 20.1.5.19.3.3 Reportable Transaction Understatement Under Section 6662A. 20.1.5.19.3.2 Substantial Understatement Penalty Under IRC 6662(d). 20.1.5.19.2.1.1 Calculating the Portion of an Imputed Underpayment Subject to Penalty. 20.1.5.19.2.1 Penalties Related to Imputed Underpayments. 20.1.5.19 Bipartisan Budget Act of 2015 - Penalties with Respect to Partnership Adjustments. 20.1.5.18.8 Group Processing and Penalty Assessment Instructions for IRC 6676 Penalties Not Subject to Deficiency Procedures. 20.1.5.18.6 Non-deficiency "Related" Case File for Disallowed Claims. 20.1.5.18.5 Case Procedures WITHOUT Deficiency Procedures. 20.1.5.18.4 Case Procedures WITH Deficiency Procedures. 20.1.5.18.3.1 Coordination With Other Penalties. 20.1.5.18.1 Imposition of IRC 6676 Penalty on Identity Theft Perpetrator. 20.1.5., Erroneous Claim for Refund or Credit Penalty. 20.1.5.17.4 Penalty Assessments and Abatements. 20.1.5.17.3 Coordination With Other Penalties. 20.1.5.17.1 Adequate Disclosure and Rescission of IRC 6707A Impact on IRC 6662A. 20.1.5.A, Accuracy-Related Penalty on Understatements With Respect to Reportable Transactions. 20.1.5.16.7 Penalty Assessments and Abatements. 20.1.5.15.(b)(9) and IRC 6662(l), Overstatement of Qualified Charitable Contributions. 20.1.5.(b)(8) and IRC 6662(k), Inconsistent Estate Basis Reporting. 20.1.5.(b)(7) and IRC 6662(j), Undisclosed Foreign Financial Asset Understatement. 20.1.5.13.(i), Increase in Penalty in Case of Nondisclosed Noneconomic Substance Transactions. 20.1.5.(b)(6), Penalty for Underpayments Attributable to a Transaction Lacking Economic Substance. 20.1.5.12.3 Penalty Assessments and Abatements. 20.1.5.(g) and IRC 6662(b)(5), Substantial Estate or Gift Tax Valuation Understatement. 20.1.5.(f) and IRC 6662(b)(4), Substantial Overstatement of Pension Liabilities. 20.1.5.10.7.2 Charitable Deduction Property. 20.1.5.10.6 Penalty Assessments and Abatements. 
20.1.5.10.(h), Gross Valuation Misstatement.20.1.5.10.(e)(1)(B), Valuation Misstatement Penalties for Transfer Pricing Transactions Under IRC 482.20.1.5.(e) and IRC 6662(b)(3), Substantial Valuation Misstatement.
20.1.5.9.1.3 Exceptions for Tax Shelter Items.20.1.5.9.1.2 Adequate Disclosure for Purposes of Reducing an Understatement of Tax.20.1.5.9.1.1 Substantial Authority Exception.20.1.5.9.1 Exceptions to the Substantial Understatement Penalty.20.1.5.8.2 Disregard of Rules or Regulations.20.1.5.(c) and IRC 6662(b)(1), Negligence or Disregard of Rules or Regulations.20.1.5.7.7 Special Rules for Corporate Tax Shelter Items.20.1.5.7.3 Experience, Knowledge, Sophistication, and Education of Taxpayer.20.1.5.7.2 Taxpayer’s Effort to Report the Proper Tax Liability.20.1.5.5 Post-Assessment Abatement Consideration of Accuracy-Related Penalties.20.1.5.4.2 Penalty Assessments and Abatements.20.1.5.4.1 IMF Automated Underreporter Penalty Assertion.20.1.5.3.6 Notice of Inconsistent Treatment.20.1.5.3.5 Two and Ten Year Bans on Claiming the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and American Opportunity Tax Credit (AOTC).20.1.5.3.3 Allocation of an Underpayment.20.1.5.3.2 Common Features of Accuracy-Related and Civil Fraud Penalties.20.1.5.3 Definitions and Related Topics.20.1.5.2.4 Penalty Relief Related to Incorrect or Delayed Forms 1095-A.20.1.5.2.3.1 Documenting Supervisory Approval of Penalties.20.1.5.2.3 Supervisory Approval of Penalties - IRC 6751 Procedural Requirements.20.1.5.2.2 Small Business/Self-Employed Examination (SB/SE).20.1.5.2.1 Large Business and International (LB&I).20.1.5.1.4 Program Management and Review.
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