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TREAS/IRS RIN: 1545-BH42 Publication ID: Spring 2009 
Title: Disciplinary Actions Under Section 822 of the American Jobs Creation Act of 2004 
Abstract: This action proposes amendments relating to monetary penalties imposed on individuals who practice before the Internal Revenue Service as well as employers, firms and other entities. In particular, the proposed rulemaking provides guidance for those practitioners, employers, firms and other entities that may be subject to monetary penalties under 31 U.S.C. section 330 with respect to the amount of the penalty and when such penalties may be imposed. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 31.10    26 CFR 31.330   
Legal Authority: 26 USC 10    26 USC 330    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2009    
Additional Information: REG-135982-07 Drafting attorney: Steven L. Karon (202) 622-4940 Reviewing attorney: Carol P. Nachman (202) 622-4940 CC: PA: Branch 2
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:
Steven L. Karon
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5539,
Washington, DC 20224
Phone:202 317-6834
Email: steven.l.karon@irscounsel.treas.gov