1545-BI12 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Extensions of Time to File Entity Classification Elections Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 301 26 USC 7805 No Temporary Regulations 06/00/2009 REG-143705-06 Drafting attorney: Richard T. Probst (202) 622-3060 Reviewing attorney: James A. Quinn (202) 622-3080 Treasury attorney: Steven Frost (202) 622-1788 CC: PSI No Businesses None No No No No 1545-BG01 Related to Richard Probst T. 1545 Internal Revenue Service IRS 202 622-3060 202 622-3484 richard.t.probst@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224