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| TREAS/IRS | RIN: 1545-BF39 | Publication ID: Fall 2010 |
| Title: Failure To Maintain List of Advisees With Respect to Reportable Transactions | |
| Abstract: The proposed 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: Proposed Rule Stage |
| Major: No | Unfunded Mandates: Undetermined |
| CFR Citation: 26 CFR 301 | |
| Legal Authority: 26 USC 6708-1 26 USC 7805 | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: REG-160873-04 Drafting attorney: Grace H. Kim (202) 622-4940 Reviewing attorney: Lawrence E. Mack (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 | |
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Agency Contact: Grace H. Kim Attorney Department of the Treasury Internal Revenue Service Room 5560, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-4940 Fax:202 622-1585 Email: grace.h.kim@irscounsel.treas.gov |
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