1545-BP34 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime

These regulations will provide guidance on collection matters related to the centralized partnership audit regime including the application of section 6232(f), which addresses the failure to pay the imputed underpayment, and other updates to the existing regulations.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 6232 No NPRM 12/00/2023 REG-113478-19 (NPRM) Drafter attorney: Steven Karon (202) 317-6834 Reviewer attorney: Joy Gerdy-Zogby (202) 317-4927 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:07 Undetermined None No No No Steven Karon L. Attorney 1545 Internal Revenue Service IRS 202 317-6834 steven.l.karon@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5539, Washington DC 20224