View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-AY21 Publication ID: Fall 2001 
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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 31   
Legal Authority: 26 USC 6205   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/17/2001  66 FR 3956   
Final Action Completed by TD 8959  08/01/2001  66 FR 39638   
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: No  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