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TREAS/IRS RIN: 1545-BE07 Publication ID: Fall 2008 
Title: Application of Section 6404(g) Suspension Provisions 
Abstract: This proposed regulation is meant to clarify the types of cases in which interest and penalties are suspended for the IRS's failure to issue a notice alerting taxpayers of their liability and the basis therefore within the statutory period. 
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 301   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/21/2007  72 FR 34204   
NPRM Comment Period End  09/19/2007    
Public Hearing  10/11/2007    
Final Action  12/00/2008    
Additional Information: REG-149036-04 Drafting attorney: Nathan B. Rosen (202) 622-3630 Reviewing attorney: Nancy M. Galib (202) 622-3630 Treasury attorney: Anita Soucy (202) 622-1766 CC: PA: Branch 4
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG64, Related to 1545-BG75 
Agency Contact:
Nathan B. Rosen
Attorney
Department of the Treasury
Internal Revenue Service
Room 5537, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3630
Fax:202 622-0867
Email: nathan.b.rosen@irscounsel.treas.gov