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TREAS/IRS RIN: 1545-BF21 Publication ID: Fall 2007 
Title: Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Federal Tax Returns or Return Information 
Abstract: Treasury regulation section 301.6103(p)(7)-1 is withdrawn. The NPRM and cross-referenced temporary regulation provide the notice, appeal, and disclosure termination procedures applicable to authorized recipients of Federal tax returns and return information who fail to provide proper safeguarding of the information. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 7805    26 USC 6103(l)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/24/2006  71 FR 9487   
NPRM Comment Period End  05/25/2006    
Final Action  02/00/2009    
Additional Information: REG-157271-05 Drafting attorney: Mary E. Keys (202) 622-4570 Reviewing attorney: Charles B. Christopher (202) 622-4570 CC: PA: Branch 7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Previously reported as 1545-BF22 
Agency Contact:
Mary E. Keys
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4570
Fax:202 622-4520
Email: mary.e.keys@irscounsel.treas.gov