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TREAS/IRS RIN: 1545-BG45 Publication ID: Spring 2011 
Title: Imposition of Withholding on Certain Payments Made by Government Entities 
Abstract: Section 3402(t) was enacted by the Tax Increase Prevention and Reconciliation Act of 2005 to require governmental entities to withhold on certain payments for property or services. 
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 31.3402(t)   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/05/2008  73 FR 74082   
NPRM Comment Period End  03/05/2009    
Final Action  06/00/2011    
Additional Information: REG-158747-06 Drafting attorney: Alfred G. Kelley (202) 622-6040 Reviewing attorney: Stephen B. Tackney (202) 622-6030 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alfred G. Kelley
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4311,
Washington, DC 20224
Phone:202 317-4774
Fax:855 592-9845
Email: alfred.g.kelley@irscounsel.treas.gov