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TREAS/IRS | RIN: 1545-AY21 | Publication ID: Fall 2000 |
Title: ●Interest Free Adjustments Under Section 6205 | |
Abstract: The current regulations under section 6205 of the Internal Revenue Code will be modified to clarify that, once a taxpayer has exhausted all internal appeal rights with the Service, interest-free adjustments are no longer allowed. | |
Agency: Department of the Treasury(TREAS) | Priority: Info./Admin./Other |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Prerule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 31 | |
Legal Authority: 26 USC 6205 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-110374-00 Drafting attorney: Lynne A. Camillo (202) 622-6040 Reviewing attorney: Jerry Holmes (202) 622-6040 Treasury attorney: Kevin Knopf (202) 622-2329 CC:TEGE | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: Federal |
Federalism: No | |
Included in the Regulatory Plan: No | |
Agency Contact: Lynne A. Camillo Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-6040 |