Discusses procedures and penalties under current law applicable to information reporting requirements under Section 6041 of the Internal Revenue Code. Describes recent amendments to Section 6041 made by Section 9006 of P.L. 111-148, the Patient Protection and Affordable Care Act, and by Section 2101 of P.L. 111-240, the Small Business Jobs Act of 2010, both of which were subsequently repealed by P.L. 112-9, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011.
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