1545-BG32 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Partial Payments on Offers in Compromise Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined 26 CFR 7122 (revision) 26 USC 7805 No NPRM 12/00/2014 REG-142004-06 Drafting attorney: Kimberly Barsa (202) 317-5437 Reviewing attorney: Joseph Conley (202) 317-5437 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 5 Undetermined Undetermined Undetermined No No No Kimberly Barsa 1545 Internal Revenue Service IRS 202 317-5437 202 317-5410 kimberly.barsa@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5512, Washington DC 20224