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TREAS/IRS RIN: 1545-BI08 Publication ID: Fall 2010 
Title: Section 2053 Deduction of Attorney Fees 
Abstract: These proposed regulations amend section 20.2053-3(c) to clarify application of section 6501(a) to claim for attorney fees. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 20   
Legal Authority: 26 USC 7805    26 USC 2053    26 USC 6501   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-129219-08 Drafting attorney: Deborah S. Ryan (202) 622-3090 Reviewing attorney: Lorraine E. Gardner (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Deborah S. Ryan
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866
Email: deborah.s.ryan@irscounsel.treas.gov