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TREAS/IRS RIN: 1545-BH12 Publication ID: Spring 2014 
Title: Guidance Regarding Marketing of Refund Anticipation Loans (RALS) and Certain Other Products in Connection With the Preparation of a Tax Return 
Abstract: This advance notice of proposed rulemaking describes rules that the Treasury Department and the IRS are considering proposing, in a notice of proposed rulemaking, regarding the disclosure and use of tax return information by tax return preparers. The proposed rules would apply to the marketing of refund anticipation loans (RALs) and certain other products in connection with the preparation of a tax return. As an exception to the general principle that taxpayers should have control over their tax return information that is reflected in final regulations under section 7216 that are being issued concurrently with the advance proposed regulations, the proposed rules would provide that a tax return preparer may not obtain a taxpayer's consent to disclose or use tax return information for the purpose of soliciting taxpayers to purchase such products. 
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 7805    26 USC 7216   
Legal Deadline:  None
Action Date FR Cite
ANPRM  01/07/2008  73 FR 1131   
ANPRM Comment Period End  04/07/2008    
NPRM  12/00/2014 
Additional Information: REG-136596-07 Drafting attorney: Emily M. Lesniak (202) 317-3400 Reviewing attorney: Ashton P. Trice (202) 317-3400 Treason 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 
Agency Contact:
Emily M. Lesniak
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-3400
Fax:202 622-4500

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