1545-BF61 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Section 6707A and The Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 301.6707A-1 26 USC 7805 No NPRM 09/11/2008 73 FR 52805 NPRM Comment Period End 12/10/2008 Final Action 12/00/2009 REG-160868-04 Drafting attorney: Matthew S. Cooper (202) 622-4940 Reviewing attorney: Ashton P. Trice (202) 622-4940 Treasury attorney: Michael Desmond (202) 622-1981 CC: PA: Branch 2 No None No No No No 1545-BF62 Related to Matthew Cooper S. 1545 Internal Revenue Service IRS 202 622-4570 202 622-7330 matthew.s.cooper@irscounsel.treas.gov Room 5111, 1111 Constitution Avenue NW., Washington DC 20224