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TREAS/IRS RIN: 1545-BC55 Publication ID: Fall 2008 
Title: Suspension of Running of Period of Limitation During a Proceeding To Enforce or Quash a Designated or Related Summons 
Abstract: These regulations relate to the use of designated and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons. 
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: 26 CFR 1    26 CFR 301   
Legal Authority: 25 USC 6503    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/31/2003  68 FR 44905   
Second NPRM  04/28/2008  73 FR 22879   
NPRM Comment Period End  07/28/2008  73 FR 22879   
Final Action  12/00/2008    
Additional Information: REG-208199-91 Drafting attorney: Elizabeth D. Rawlins (202) 622-3600 Reviewing attorney: Peter J. Devlin (202) 622-3600 Treasury attorney: Anita Soucy (202) 622-1766 CC: PA: Branch 5
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:
Elizabeth D. Rawlins
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3600
Email: elizabeth.d.rawlins@irscounsel.treas.gov