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TREAS/IRS | RIN: 1545-BI86 | Publication ID: Fall 2009 |
Title: ●Disclosure and Use of Statistical Compilations of Anonymous Tax Return Information Under Section 7216 | |
Abstract: The regulations amend Treas. Reg. section 301.7216-2(o) relating to the disclosure and use of tax return information by tax return preparers. The regulations provide updated guidance regarding the disclosure or use of statistical compilations of data described in Treas. Reg. section 301.7216-1(b)(3)(i)(B) by a tax return preparer in connection with, or in support of, a tax return preparers tax return preparation business. The regulations identify additional limited circumstances when a tax return preparer who compiles statistical information may disclose the compilation without taxpayer consent, and place additional restrictions on the content of the compilation that may be disclosed without taxpayer consent. | |
Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 USC 7216 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-131028-09 Drafting attorney: Mary K. Donnelly (202) 622-7495 Reviewing attorney: Lawrence E. Mack (202) 927-9525 Treasury attorney: Bryon Christensen (202) 622-1335 CC: PA: Branch 2 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BI85 | |
Agency Contact: Mary K. Donnelly Attorney Department of the Treasury Internal Revenue Service Room 5237, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-4940 Fax:202 622-1585 Email: mary.k.donnelly@irscounsel.treas.gov |