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TREAS/IRS RIN: 1545-BD86 Publication ID: Fall 2008 
Title: Definition of the "Due Date" for Purposes of Calculating Overpayment Interest Under Section 301.6611(h) 
Abstract: These regulations will amend 26 CFR section 301.6611-1(h) to clarify the allowance for overpayment interest in cases in which an overpayment is credited against an underpayment. 
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 6611    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2008    
Additional Information: REG-148576-04 Drafting attorney: Timothy S. Sheppard (202) 622-4910 Reviewing attorney: Nancy L. Rose (202) 622-4940 CC: PA: Branch 1
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:
Timothy S. Sheppard
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5043,
Washington, DC 20224
Phone:202 622-4910
Fax:202 927-9248
Email: timothy.s.sheppard@irscounsel.treas.gov