1545-BH25 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Penalty for Erroneous Claim for Refund or Credit Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 6676 26 USC 7805 No NPRM 12/00/2014 REG-138718-07 Drafting attorney: Charles W. Gorham (202) 317-5091 Reviewing attorney: Matthew S. Cooper (202) 317-5091 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 2 No No None No No No No 1545-BH26 Related to Sarah McLemore R. 1545 Internal Revenue Service IRS 202 317-5197 sarah.r.mclemore@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5241, Washington DC 20224