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TREAS/IRS RIN: 1545-BN31 Publication ID: Spring 2016 
Title: ●Signing LLC Returns 
Abstract:

This NPRM contains proposed amendments to regulations that will authorize member-managers of Limited Liability Companies and other entities that are taxed as partnerships to sign partnership returns. These amendments also authorize limited partners to sign a partnership return. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-131494-15 (NPRM) Drafting attorney: Michael Hara, CC:PA:01, (202) 317-5417 Reviewing attorney: Bridget Tombul, STR, CC:PA:02, (202) 317-5420 Treasury Attorney: Brendan O'Dell, Attorney Advisor, Office of Tax Policy, (202) 622-1868.
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael E. Hara
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5529,
Washington, DC 20224
Phone:202 317-5417
Fax:202 874-9248
Email: michael.e.hara@irscounsel.treas.gov