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TREAS/IRS RIN: 1545-BH22 Publication ID: Spring 2009 
Title: The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Special Enforcement Regulation--Tax Avoidance Transactions 
Abstract: These regulations will allow the IRS to convert partnership items to non-partnership items where the application of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) partnership procedures to certain tax avoidance transactions interferes with the effective and efficient enforcement of the Internal Revenue laws. 
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: Undetermined 
CFR Citation: 26 CFR 301.6231(c)-9   
Legal Authority: 26 USC 7805    26 USC 6231(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/13/2009  74 FR 7205   
Withdrawn  04/24/2009    
Additional Information: REG-138326-07 Drafting attorney: Robert T. Wearing (202) 622-4940 Reviewing attorney: William A. Heard (202) 622-7201 Treasury attorney: Bryon Christensen (202) 622-1335 CC: PA: Branch 7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Robert T. Wearing
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5524,
Washington, DC 20224
Phone:202 622-4940
Fax:202 622-7330
Email: robert.t.wearing@irscounsel.treas.gov