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TREAS/IRS RIN: 1545-AX40 Publication ID: Spring 2011 
Title: Inspection of Written Determinations 
Abstract: These regulations amend Treasury Regulation sections 301.6110-1 through 301.6110-7 relating to written determinations. 
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   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-113129-98 Drafting attorney: Deborah C. Lambert-Dean (202) 622-7950 Reviewing attorney: Donald Squires (202) 622-7950 Treasury attorney: Eric San Juan (202) 622-0224 CC: PA: Branch 6
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:
Deborah C. Lambert-Dean
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5229,
Washington, DC 20224
Phone:202 622-7950
Fax:202 622-4520
Email: deborah.c.lambert-dean@irscounsel.treas.gov