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TREAS/IRS RIN: 1545-AY97 Publication ID: Spring 2003 
Title: Tax Shelter Penalties 
Abstract: The proposed regulations relate to sections 6662 and 6664 regarding tax shelter penalties. The project has arisen in connection with the revision to Circular 230. 
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: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 6662    26 USC 6664   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/31/2002  67 FR 79894   
Final Action  12/00/2003    
Additional Information: REG-126016-01 Drafting attorneys: Jamie G. Bernstein (202) 622-4570 Reviewing attorney: Ashton P. Trice (202) 622-7820 Treasury attorney: Julian Kim (202) 622-1981 CC:PA:APJP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Related RINs: Related to 1545-BB70 
Agency Contact:
Jamie G. Bernstein
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7845