The violation reporting period begins with the beneficiary’s date of entitlement.
It ends with the filing date of the first late report or, for enforcement cases, with
the automated job stream’s (AJS) run date.
Take the following steps to process the penalties.
Apply the penalty to the most recent year in the violation period.
If you revoke the penalty for the most recent year (i.e., you find good cause or an
administrative tolerance applies), apply the penalty to the next preceding year for
which a late report is filed.
Repeat this step each time you revoke a penalty.
If you revoke the penalties for all years, there is no violation.
The first violation period then ends with the date of the next late filed annual report.
In this situation, repeat the steps above.