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TREAS/IRS RIN: 1545-BC45 Publication ID: Fall 2008 
Title: Substitute for Return (SFR) and Automated Substitute for Return (ASFR) 
Abstract: The regulation serves as IRS's expression of intent that certain documents generated in the Substitute for Return (SFR) and Automated Substitute for Return (ASFR) processes constitute section 6020(b) returns for purposes of assessing the section 6651(a)(2) addition to tax. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 7805    26 USC 6020   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/18/2005  70 FR 41165   
NPRM Comment Period End  10/17/2005    
Hearing  03/08/2006    
Final Action Completed by TD 9380  02/20/2008  73 FR 9188   
Additional Information: REG-131739-03 Drafting attorney: Alicia E. Goldstein (202) 622-3630 Reviewing attorney: Peter J. Devlin (202) 622-3630 Treasury attorney: Michael Desmond (202) 622-1981 CC: PA: Branch 4
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BC46 
Agency Contact:
Alicia E. Goldstein
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5535,
Washington, DC 20224
Phone:202 317-6832
Fax:202 317-5236
Email: alicia.goldstein@irscounsel.treas.gov