1545-BG42 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Interest on Overpayments Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 301.6611-1 26 USC 6611 26 USC 6513 26 USC 7805 Overseas Thread Industries, Ltd v United States, 48 Cl Ct 221 (2000) MNOPF Trustees, Ltd v United States, 123 F 3d 1460 (Fed Cir 1997) State of Michigan v United States, 141 F 3d 662 (6th Cir 1998) No NPRM 06/00/2009 REG-143889-06 Drafting attorney: Ronald J. Goldstein (202) 622-3620 Reviewing attorney: G. William Beard (202) 622-3620 CC: PA: Branch 5 No Businesses Organizations None No No No No Ronald Goldstein J. 1545 Internal Revenue Service IRS 202 622-4910 202 927-9248 ronald.j.goldstein@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5508, Washington DC 20224