1545-BH37 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Extended Periods of Limitations on Assessment for Fraud of Someone Other Than The Taxpayer and for Undisclosed Listed Transactions Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 301.6501(c)-1 26 USC 6501 26 USC 7805 No NPRM 12/00/2009 REG-160871-04 Drafting attorney: Audra M. Dineen (202) 622-4910 Reviewing attorney: Charles A. Hall (202) 622-4910 CC: PA: Branch 1 Undetermined None No No No No Audra Dineen M. 1545 Internal Revenue Service IRS 202 622-4910 202 622-1585 audra.m.dineen@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224