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TREAS/IRS

RIN: 1545-BI86

Publication ID: Spring 2010

Title: Disclosure and Use of Statistical Compilations of Anonymous Tax Return Information Under Section 7216
Abstract: The regulations amend Treasury Regulation 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 Treasury Regulation section 301.7216-1(b)(3)(i)(B) by a tax return preparer in connection with, or in support of, a tax return preparer's 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: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Completed Actions
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 301
Legal Authority: 26 USC 7216 26 USC 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
Temporary Final Action Completed by TD 9478	01/04/2010	75 FR 48

Additional Information: REG-131028-09 Drafting attorney: Mary K. Donnelly (202) 622-4940 Reviewing attorney: Lawrence E. Mack (202) 622-4940 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