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TREAS/IRS RIN: 1545-BE13 Publication ID: Fall 2013 
Title: Regulations Governing Practice Before the Internal Revenue Service 
Abstract: These regulations propose amendments to the standards for tax opinions related to municipal bonds. 
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: 31 CFR 10 
Legal Authority: 31 USC 330; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/20/2004  69 FR 75887 
NPRM Comment Period End  03/01/2005   
Public Hearing  03/22/2005   
Final Action  12/00/2013   
Additional Information: REG-159824-04 Drafting attorney: Mark Bond (202) 622-4940 Reviewing attorney: Matthew S. Cooper (202) 622-4940 Treasury attorney: Alexandra Minkovich (202) 622-3505 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 
Related RINs: Related to 1545-BA70 
Agency Contact:
Mark Bond
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5217,
Washington, DC 20224
Phone:202 622-4940
Fax:202 622-1585
Email: mark.a.bond@irscounsel.treas.gov

 
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