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TREAS/IRS RIN: 1545-BE43 Publication ID: Spring 2006 
Title: Disregarded Entities and Collections 
Abstract: Amending the regulations governing disregarded entities so that certain State law entities that currently are disregarded for all Federal tax purposes will be treated as entities separate from their owners in collecting and administering Federal employment and certain excise taxes. 
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 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/18/2005  70 FR 60475   
Final Action  10/00/2006    
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Martin L. Schaffer
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4016,
Washington, DC 20224
Phone:202 317-5800
Fax:855 604-6085
Email: martin.l.schaffer@irscounsel.treas.gov