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TREAS/IRS RIN: 1545-BH45 Publication ID: Fall 2013 
Title: Rules for Disclosure of Chief Counsel Advice 
Abstract: These proposed regulations under subsections 6110(i)(1) and (i)(2) of the Internal Revenue Code provide for chief counsel advice within the definitions of written determinations. 
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 301   
Legal Authority: 26 USC 61101(i)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013 
Additional Information: REG-153491-07 Drafting attorney: Deborah C. Lambert-Dean (202) 622-7950 Reviewing attorney: Donald M. Squires (202) 622-7950 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 6
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-BH46 
Agency Contact:
Deborah C. Lambert-Dean
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5229,
Washington, DC 20224
Phone:202 622-7950
Fax:202 622-4520
Email: deborah.c.lambert-dean@irscounsel.treas.gov