1545-BG83 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Tax Return Preparer Penalties Under Section 6694 Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1 26 CFR 301 26 USC 6060 26 USC 6107 26 USC 6109 26 USC 6694 to 6696 26 USC 7701(a)(36) 26 USC 7805 No NPRM 06/17/2008 73 FR 34560 Outlines of Topics Due 08/04/2008 NPRM Comment Period End 08/18/2008 Public Hearing 08/18/2008 Final Action Completed by TD 9436 12/22/2008 73 FR 78430 REG-129243-07 Drafting attorney: Michael E. Hara (202) 622-7419 Reviewing attorney: James C. Gibbons (202) 622-4910 CC: PA: Branch 1 No Organizations None No No No No 1545-BG84 Related to Michael Hara E. 1545 Internal Revenue Service IRS 202 317-5417 202 874-9248 michael.e.hara@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5529, Washington DC 20224