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TREAS/IRS RIN: 1545-BO04 Publication ID: Fall 2017 
Title: ●Centralized Partnership Audit Regime--Procedural Provisions 
Abstract:

Sections 6231, 6232, 6233, 6234 and 6235, as amended by the Bipartisan Budget Act of 2015, Pub. L. 114-74 (the BBA) provides that the IRS must issue prescribed notices to the partnership and partnership representative, provides the rules for assessing and collecting against the partnership, provides for the mechanisms and scope of judicial review, and provides the period of limitations on making adjustments under the BBA. The proposed regulations will provide guidance regarding each of these areas.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Deregulatory 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2018 
Additional Information: REG-120232-17 (NPRM) Drafting attorney: Jennifer Black (202) 317-5216 Reviewing attorney: Gregory Armstrong (202) 317-5131 Treasury attorney: Brendan O'Dell (202) 622-1868 CC: PA:07
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer Black
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5216
Email: jennifer.m.black@irscounsel.treas.gov