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TREAS/IRS RIN: 1545-BO03 Publication ID: Fall 2018 
Title: Rules Related to the Centralized Partnership Audit Regime 
Abstract:

The Bipartisan Budget Act of 2015, Pub. L. 114-74 (the BBA), established a new partnership audit regime under section 6221 through 6241 of the Code.  Proposed regulations implementing that regime were published on June 14, 2017, and December 19, 2017.  These regulations will provide guidance on the new partnership audit regime.

 
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: 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  12/19/2017  82 FR 60144   
NPRM Comment Period End  03/19/2018 
Final Rule  12/00/2018 
Additional Information: REG-120233-17 (NPRM) Drafter attorney: Jennifer Black (202) 317-5216 Reviewer 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