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TREAS/IRS RIN: 1545-BG45 Publication ID: Fall 2008 
Title: Imposition of Withholding on Certain Payments Made by Government Entities 
Abstract: Section 3402(t) was enacted by the Tax Increase Prevention & Reconciliation Act of 2005 to require certain governmental entities to withhold on certain payments for service property. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Prerule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 24.3402(t)   
Legal Authority: 26 USC 3402(t)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  12/00/2008    
Additional Information: REG-158747-06 Drafting attorney: Stephen J. Coleman (202) 622-3228 Reviewing attorney: James Gibbons (202) 622-4910 CC: PA: Branch 1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Stephen J. Coleman
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3228
Email: stephen.j.coleman@irscounsel.treas.gov