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TREAS/IRS RIN: 1545-BN41 Publication ID: Spring 2019 
Title: Partnership Representative Under the Bipartisan Budget Act of 2015 (BBA) 
Abstract:

Section 6223, as amended by the Bipartisan Budget Act of 2015, Public Law 114-74 (the BBA), provides rules related to partnership representatives. Proposed rules on partnership representatives were published on June 14, 2017 (82 FR 27334). This action will finalize those proposed rules.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Deregulatory 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6221(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/14/2017  82 FR 27334   
NPRM Comment Period End  08/14/2017 
Final Action: TD 9839  08/09/2018  83 FR 39331   
Final Action Effective  08/09/2018 
Additional Information: REG-110712-16 (NPRM) Drafter attorney: Jennifer Black (202) 317-5216 Reviewer attorney: Emily Lesniak (202) 317-5409 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