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TREAS/IRS RIN: 1545-BH15 Publication ID: Spring 2014 
Title: Penalties for Incorrect Appraisals Under IRC 6695A 
Abstract: These proposed regulations will provide instructions and the procedures by which the IRS will determine and assess the appraiser penalties under IRC 6695A. 
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 1 
Legal Authority: 26 USC 6695A; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Additional Information: REG-138090-07 Drafting attorney: Samuel T. Williams (202) 317-6844 Reviewing attorney: Ashton P. Trice (202) 317-6844 Treasury Attorney: Alexandra Minkovich (202) 622-3305 CC: PA: Branch 2
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:
Samuel T. Williams
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5131,
Washington, DC 20224
Phone:202 317-6844
Fax:202 317-5142
Email: samuel.t.williams@irscounsel.treas.gov

 
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