1545-BH43 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Special Estate Tax Lien Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 20.6324A 26 CFR 301.6324A 26 USC 6165 and 6166 26 USC 6324A 26 USC 7805 No NPRM 06/00/2009 REG-134175-07 Drafting attorney: Eric P. Benson (202) 622-3600 Reviewing attorney: Pamela W. Fuller (202) 622-3600 Treasury attorney: Anita Soucy (202) 622-1766 CC: PA: Branch 3 No No None No No No No Eric Benson P. 1545 Internal Revenue Service IRS 202 622-3600 202 622-3766 eric.p.benson@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5245, Washington DC 20224