国税局暂停对迟交表3520和表3520-A的自动处罚,转而评价合理理由陈述。 IRS pauses automatic penalties for late filing of Forms 3520 and 3520-A, shifting to evaluation of reasonable cause statements.

国税局已停止对迟交报告外国礼品和信托的表3520和表3520-A的自动处罚。 The IRS has ceased the automatic penalties for late filing of Forms 3520 and 3520-A, which report foreign gifts and trusts. 相反,该机构在实行处罚之前,将评价合理理由声明,这一改变有望减轻纳税人的负担。 Instead, the agency will evaluate reasonable cause statements before imposing penalties, a change expected to ease the burden on taxpayers. 由IRS专员Danny Werfel宣布的政策转变将于2024年底生效。 This policy shift, announced by IRS Commissioner Danny Werfel, will take effect by the end of 2024. 预计将就刑罚评估提供进一步指导。 Further guidance on penalty assessments is anticipated.