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TREAS/IRS RIN: 1545-BF38 Publication ID: Spring 2011 
Title: Failure To Maintain List of Advisees With Respect to Reportable Transactions 
Abstract: The temporary regulation regards the penalty imposed under section 6708 for a person required to maintain a list under section 6112 who fails to make the list available upon the request of the Secretary. 
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 6708-1T    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2011    
Additional Information: REG-160873-04 Drafting attorney: Frances M. McCormick (202) 622-4940 Reviewing attorney: Matthew S. Cooper (202) 622-4940 Treasury attorney: Bryon Christensen (202) 622-1335 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
James G. Hartford
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5568,
Washington, DC 20224
Phone:202 317-5210
Email: james.g.hartford@irscounsel.treas.gov