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    <RIN_INFO>
        <RIN>1545-BO12</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>202004</PUBLICATION_ID>
            <PUBLICATION_TITLE>Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>1545</CODE>
            <NAME>Internal Revenue Service</NAME>
            <ACRONYM>IRS</ACRONYM>
        </AGENCY>
        <PARENT_AGENCY>
            <CODE>1500</CODE>
            <NAME>Department of the Treasury</NAME>
            <ACRONYM>TREAS</ACRONYM>
        </PARENT_AGENCY>
        <RULE_TITLE>Certain Non-Government Attorneys Prohibited From Participation in Examination </RULE_TITLE>
        <ABSTRACT><![CDATA[<!DOCTYPE html>
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<head>
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<body>
<p>Withdrawal and re-proposal of regulations under section 7602 consistent with section 1208 of the Taxpayer&rsquo;s First Act of 2019. Proposed rules were published on March 28, 2018 which narrowed the scope of the current regulations by generally prohibiting non-government attorneys from conducting or managing federal tax examination or summons proceeding on behalf of the government. Congress enacted a new section 7602(f) as part of the Taxpayer First Act (TFA) of 2019.&nbsp; This new section prohibits the sharing of summoned information with 6103(n) contractors except when a contractor requires the information to provide expert evaluation and assistance to the IRS. The post-TFA proposed regulations will clarify the scope of section 7602(f) in light of the legislative history.</p>
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        <PRIORITY_CATEGORY>Routine and Frequent</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Proposed Rule Stage</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <EO_13771_DESIGNATION>Deregulatory</EO_13771_DESIGNATION>
        <CFR_LIST>
            <CFR>26 CFR 301.7602-1</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>26 U.S.C. 7805</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 U.S.C. 7602(a)</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 U.S.C. 6103(n)</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>03/26/2018</TTBL_DATE>
                <FR_CITATION>83 FR 29716</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>06/26/2018</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Second NPRM</TTBL_ACTION>
                <TTBL_DATE>06/00/2020</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <ADDITIONAL_INFO>REG-132434-17 (Final)

Drafter attorney:  William V. Spatz  (202) 317-5461

Reviewer attorney:  Teresa Trissell  (202) 317-7158

Treasury attorney:   Jarrett Jacinto  (202) 622-3505

CC:PA</ADDITIONAL_INFO>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <SMALL_ENTITY_LIST>
            <SMALL_ENTITY>No</SMALL_ENTITY>
        </SMALL_ENTITY_LIST>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>None</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>No</FEDERALISM>
        <ENERGY_AFFECTED>No</ENERGY_AFFECTED>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>William</FIRST_NAME>
                <LAST_NAME>Spatz</LAST_NAME>
                <MIDDLE_NAME>V.</MIDDLE_NAME>
                <TITLE>Attorney</TITLE>
                <AGENCY>
                    <CODE>1545</CODE>
                    <NAME>Internal Revenue Service</NAME>
                    <ACRONYM>IRS</ACRONYM>
                </AGENCY>
                <PHONE>202 317-5461</PHONE>
                <EMAIL>william.v.spatz@irscounsel.treas.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>1111 Constitution Avenue NW.,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20224</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
