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TREAS/IRS RIN: 1545-BF38 Publication ID: Fall 2016 
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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 6708-1(T)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  04/28/2016 
Additional Information: REG-160873-04 Drafting attorney: Hillary March (202) 317-5406 Reviewing attorney: Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  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