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TREAS/IRS | RIN: 1545-BC55 | Publication ID: Spring 2009 |
Title: Suspension of Running of Period of Limitation During a Proceeding To Enforce or Quash a Designated or Related Summons | |
Abstract: These regulations relate to the use of designated and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 26 CFR 301 | |
Legal Authority: 25 USC 6503 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-208199-91 Drafting attorney: Elizabeth D. Rawlins (202) 622-3600 Reviewing attorney: Peter J. Devlin (202) 622-3600 Treasury attorney: Anita Soucy (202) 622-1766 CC: PA: Branch 5 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Elizabeth D. Rawlins Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3600 Email: elizabeth.d.rawlins@irscounsel.treas.gov |