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TREAS/IRS RIN: 1545-BF61 Publication ID: Spring 2009 
Title: Section 6707A and The Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction 
Abstract: These proposed regulations regard the imposition of penalties under section 6707A of the Internal Revenue Code for the failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. 
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 301.6707A-1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/11/2008  73 FR 52805   
NPRM Comment Period End  12/10/2008    
Final Action  12/00/2009    
Additional Information: REG-160868-04 Drafting attorney: Matthew S. Cooper (202) 622-4940 Reviewing attorney: Ashton P. Trice (202) 622-4940 Treasury attorney: Michael Desmond (202) 622-1981 CC: PA: Branch 2
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-BF62 
Agency Contact:
Matthew S. Cooper
Attorney
Department of the Treasury
Internal Revenue Service
Room 5111, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4570
Fax:202 622-7330
Email: matthew.s.cooper@irscounsel.treas.gov