§ 4962.
(a)
General rule
If it is established to the satisfaction of the Secretary that—
(1)
a taxable event was due to reasonable cause and not to willful neglect, and
(2)
such event was corrected within the correction period for such event,
(Added [Pub. L. 98–369, div. A, title III, § 305(a)], July 18, 1984, [98 Stat. 783]; amended [Pub. L. 100–203, title X, § 10712(b)(1)], (2), (4), Dec. 22, 1987, [101 Stat. 1330–467]; [Pub. L. 105–34, title XVI, § 1603(a)], Aug. 5, 1997, [111 Stat. 1096]; [Pub. L. 110–172, § 3(h)], Dec. 29, 2007, [121 Stat. 2475].)