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    <RIN_INFO>
        <RIN>1545-BR68</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>202504</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>Eliminating Unnecessary Tax Regulations</RULE_TITLE>
        <ABSTRACT><![CDATA[<!DOCTYPE html>
<html>
<head>
</head>
<body>
<p class="TableParagraph"><a name="_Hlk192085689"></a>This regulation will remove or amend existing tax regulations with the goal of reducing regulatory burden for taxpayers pursuant to Executive Order 14192, <em>Unleashing Prosperity Through Deregulation. </em></p>
</body>
</html>]]></ABSTRACT>
        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>First Time Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Proposed Rule Stage</RULE_STAGE>
        <MAJOR>Undetermined</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <EO_13771_DESIGNATION>Deregulatory</EO_13771_DESIGNATION>
        <CFR_LIST>
            <CFR>26 CFR 301.6041-1</CFR>
            <CFR>26 CFR 301.6043-1</CFR>
            <CFR>26 CFR 301.6044-1</CFR>
            <CFR>26 CFR 1.6011-1</CFR>
            <CFR>...</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>26 USC 7805</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>12/00/2025</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <ADDITIONAL_INFO>REG-109130-25
Drafting attorney: Sonia Gomez, 202-317-6879
Reviewing attorneys: Isaac Brooks Fishman, 202 317-5429, Hilarie Snyder, 202-317-3690
Treasury attorney: Natasha Goldvug, 202-430-3269,
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>Sonia</FIRST_NAME>
                <LAST_NAME>Gomez</LAST_NAME>
                <TITLE>Attorney</TITLE>
                <AGENCY>
                    <CODE>1545</CODE>
                    <NAME>Internal Revenue Service</NAME>
                    <ACRONYM>IRS</ACRONYM>
                </AGENCY>
                <PHONE>202 317-6879</PHONE>
                <EMAIL>sonia.m.gomez2@irscounsel.treas.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>1111 Constitution Ave., N.W.,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20224</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
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