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TREAS/IRS | RIN: 1545-BP60 | Publication ID: Fall 2023 |
Title: Definition of Last Known Address | |
Abstract:
This proposed revision to existing regulations changes the procedures that the IRS uses to update the last known address of business taxpayers (i.e., taxpayers whose accounts are maintained in the Business Master File system). The revised regulation would prohibit the IRS from updating a business taxpayer’s last known address without clear and concise notification of the change of address from the business taxpayer. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301.6212-2 (Revision) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 6212(b)(1) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-125703-19 (NPRM) Drafter attorney: Christopher Valvardi (202) 317-5231 Reviewer attorney: Melissa Avrutine (202) 317-5470 Treasury attorney: Jarrett Jacinto (202) 997-5410 CC:PA:07 | |
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 | |
Related RINs: Related to 1545-BN38 | |
Agency Contact: Christopher Valvardi Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5516, Washington, DC 20224 Phone:202 317-5231 Fax:855 591-7870 Email: christopher.valvardi@irscounsel.treas.gov |