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TREAS/IRS RIN: 1545-BN22 Publication ID: Spring 2016 
Title: ●PATH Act Changes to Section 1445 
Abstract:

This guidance updates regulations under sections 897 and 1445 to reflect statutory changes and new addresses for mailing certain filings.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1445-1    26 CFR 1.1445-2    26 CFR 1.1445-3    26 CFR 1.1445-4    26 CFR 1.1445-5    26 CFR 1.1445-6    26 CFR 1.1445-1(T)    26 CFR 1.897-2    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 1445(a)    26 U.S.C. 1445(e)    26 U.S.C. 7805(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action Completed by TD 9751  02/19/2016  81 FR 8398   
Final Action Effective  02/19/2016 
Additional Information: REG-101329-16 Drafting Attorney: David A. Levine (202) 317-6937 Reviewing Attorney: Charles P. Besecky (202) 317-6937 Treasury Attorney: Jason Yen CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
David A. Levine
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: david.a.levine@irscounsel.treas.gov