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View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BI36 Publication ID: Spring 2014 
Title: Claims for Credit or Refund 
Abstract: The proposed regulations update section 301.6402-2(a) to reflect proper place for filing claims for refund or credit and to make other technical corrections in sections 6402-2(c), 6402-3(b), and 6402-4. 
Agency: Department of the Treasury(TREAS)  Priority: Info./Admin./Other 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 6402    26 USC 6405    26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/10/2011  76 FR 34017   
NPRM Comment Period End  09/08/2011    
Final Action  12/00/2014 
Additional Information: REG-137128-08 Drafting attorney: Micah A. Levy (202) 317-6832 Reviewing attorney: Nancy Galib (202) 317-6832 CC: PA: Branch 4
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:
Micah A. Levy
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5568W,
Washington, DC 20224
Phone:202 317-6832
Fax:202 317-5236

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