1545-BE43 200604 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Disregarded Entities and Collections Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 301 26 USC 7805 No NPRM 10/18/2005 70 FR 60475 Final Action 10/00/2006 REG-114371-05 Drafting attorney: Martin Schaffer (202) 622-3070 Reviewing attorney: Jeanne Sullivan (202) 622-3070 Treasury attorney: Matthew Lay (202) 622-1788 CC: PSI No Undetermined No NA Not Collected Martin Schaffer L. 1545 Internal Revenue Service IRS 202 317-5800 855 604-6085 martin.l.schaffer@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4016, Washington DC 20224