1545-BH22 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Special Enforcement Regulation--Tax Avoidance Transactions Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No Undetermined 26 CFR 301.6231(c)-9 26 USC 7805 26 USC 6231(c) No NPRM 02/13/2009 74 FR 7205 Withdrawn 04/24/2009 REG-138326-07 Drafting attorney: Robert T. Wearing (202) 622-4940 Reviewing attorney: William A. Heard (202) 622-7201 Treasury attorney: Bryon Christensen (202) 622-1335 CC: PA: Branch 7 No None No No No Robert Wearing T. 1545 Internal Revenue Service IRS 202 622-4940 202 622-7330 robert.t.wearing@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5524, Washington DC 20224