1545-BG37 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Notification Requirement for Entities Not Currently Required To File Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No No 26 CFR 1 PL 109-208, 120 Stat 1090 (2006) sec 1223 26 USC 6033(i)(1) 26 USC 7805 No NPRM 11/15/2007 72 FR 64174 NPRM Comment Period End 02/13/2008 Final Action 06/00/2010 REG-104942-07 Drafting attorney: Monice L. Rosenbaum (202) 622-6070 Reviewing attorney: Taina Edlund (202) 622-6070 Treasury attorney: Emily Lam (202) 622-5293 CC: TEGE No Organizations Undetermined No No No No 1545-BG38 Related to Monice Rosenbaum L. 1545 Internal Revenue Service IRS 202 622-6070 202 622-1036 monice.l.rosenbaum@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224