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TREAS/IRS RIN: 1545-AW48 Publication ID: Fall 2002 
Title: Middleman Regulation 
Abstract: The regulation provides guidance on the legal obligation to file information returns by: 1) an intermediary or middleman who makes payments on behalf of another person; and 2) an investment advisor. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 6041    26 USC 6045   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/17/2000  65 FR 61292   
Public Hearing  02/07/2001    
Final Action Completed by TD 9010  07/26/2002  67 FR 48754   
Additional Information: REG-246249-96 Drafting attorney: Nancy L. Rose (202) 622-4910 Reviewing attorney: James C. Gibbons (202) 622-4910 Treasury attorney: Jeffrey Paravano (202) 622-1336 CC:PA:APJP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Nancy L. Rose
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5137,
Washington, DC 20224
Phone:202 317-5147
Fax:202 622-1585
Email: nancy.l.rose@irscounsel.treas.gov