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TREAS/IRS RIN: 1545-BH37 Publication ID: Fall 2014 
Title: Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 
Abstract: Proposed regulations are needed to: (1) Clarify current regulations under section 6501(c)(1) with respect to fraud of someone other than the taxpayer, and (2) provide guidance on section 6501(c)(10), which was enacted October 22, 2004. 
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 301.6501(c)-1   
Legal Authority: 26 USC 6501    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/07/2009  74 FR 51527   
NPRM Comment Period End  01/05/2010    
Final Action  12/00/2014 
Additional Information: REG-160871-04 Drafting attorney: Danielle Pierce (202) 317-5150 Reviewing attorney: Charles A. Hall (202) 317-5154 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Danielle Pierce
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5537,
Washington, DC 20221
Phone:202 317-5150
Fax:202 622-9248
Email: danielle.w.pierce@irscounsel.treas.gov