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TREAS/IRS RIN: 1545-BF60 Publication ID: Spring 2011 
Title: Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions 
Abstract: These are temporary regulations regarding the imposition of penalities under section 6707 of the Internal Revenue Code on material advisors who fail to file a return under section 6111(a) or file false or incomplete information with respect to a reportable transaction. 
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 1    26 CFR 301   
Legal Authority: 26 USC 6091    26 USC 6707    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2011    
Additional Information: REG-160872-04 Drafting attorney: Francis M. McCormick (202) 622-4940 Reviewing attorney: Matthew S. Cooper (202) 622-4940 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 
Related RINs: Related to 1545-BF59 
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