1545-BH43 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 Special Estate Tax Lien Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 20 26 CFR 301 26 USC 6165 and 6166 26 USC 6324A 26 USC 7805 No NPRM 12/00/2014 REG-134175-07 Drafting attorney: Christopher Jones (202) 317-6834 Reviewing attorney: Mitchel S. Hyman (202) 317-6834 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PA: Branch 7 No No None No No No No Christopher Jones 1545 Internal Revenue Service IRS 202 317-6834 202 317-6693 christopher.w.jones@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5245, Washington DC 20224