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TREAS/IRS RIN: 1545-BF96 Publication ID: Fall 2014 
Title: Circular 230--Review of Standards for Written Advice 
Abstract: Proposed regulations modify the standards for covered opinions and other written advice. 
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: Undetermined 
CFR Citation: 31 CFR 10.35 to 10.38   
Legal Authority: 31 USC 330    5 USC 301    5 USC 500    5 USC 551 to 559    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/17/2012  77 FR 57055   
NPRM Comment Period End  11/16/2012 
Outline Due Date  12/07/2012 
Final Action  12/00/2014 
Additional Information: REG-138367-06 Drafting attorney: Mark Shurtliff (202) 317-6844 Reviewing attorney: Matthew S. Cooper (202) 317-6844 Treasury attorney: Alexandra Minkovich (202) 622-3505 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:
Mark Shurtliff
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5234W,
Washington, DC 20224
Phone:202 317-5455
Email: mark.shurtliff@irscounsel.treas.gov