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TREAS/IRS RIN: 1545-BF39 Publication ID: Fall 2014 
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: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 6708-1    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/08/2013  78 FR 14939   
NPRM Comment Period End  06/06/2013 
Final Action  12/00/2014 
Additional Information: REG-160873-04 Drafting attorney: Emily Lesniak (202) 317-3400 Reviewing attorney: Matthew S. Cooper (202) 317-3400 Treasury attorney: Alexandra Minkovich (202) 622-3505 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:
Emily M. Lesniak
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-3400
Fax:202 622-4500
Email: emily.m.lesniak@irscounsel.treas.gov