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TREAS/IRS | RIN: 1545-BO12 | Publication ID: Spring 2019 |
Title: Certain Non-Government Attorneys Prohibited From Participation in Examination | |
Abstract:
The final regulations amend existing regulations under section 7602(a) of the Internal Revenue Code relating to examinations and summons proceedings. Current regulations permit any person authorized to receive a return and return information under section 6103(n) and the regulations thereunder to receive and review summoned books, papers, and other data, and, in the presence and under the guidance of an IRS officer or employee, participate fully in the interview of a witness in a summons interview. These proposed regulations narrow the scope of the current regulations by generally prohibiting non-government attorneys from conducting or managing federal tax examination or summons proceeding on behalf of the government. |
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Agency: Department of the Treasury(TREAS) | Priority: Routine and Frequent |
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 301.7602-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 7602(a) 26 U.S.C. 6103(n) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132434-17 (NPRM) Drafter attorney: William V. Spatz (202) 317-5461 Reviewer attorney: Charles B. Christopher (202) 317-5445 Treasury attorney: Brendan O'Dell (202) 622-1868 CC:PA | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: William V. Spatz Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5461 Email: william.v.spatz@irscounsel.treas.gov |