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TREAS/IRS | RIN: 1545-BF96 | Publication ID: Spring 2013 |
Title: Circular 230--Review of Standards for Written Advice | |
Abstract: Proposed regulations modify the standards for covered opinions and other written advice. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 31 CFR 10.35 to 10.38 | |
Legal Authority: 31 USC 330 5 USC 301 5 USC 500 5 USC 551 to 559 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-138367-06 Drafting attorney: Matthew D. Lucey (202) 622-4940 Reviewing attorney: Matthew S. Cooper (202) 622-4940 Treasury attorney: Alexandra Minkovich (202) 622-3505 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 | |
Agency Contact: Mark Bond General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5217, Washington, DC 20224 Phone:202 317-6844 Fax:202 317-5142 Email: mark.a.bond@irscounsel.treas.gov |