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TREAS/IRS | RIN: 1545-BO12 | Publication ID: Spring 2020 |
Title: Certain Non-Government Attorneys Prohibited From Participation in Examination | |
Abstract:
Withdrawal and re-proposal of regulations under section 7602 consistent with section 1208 of the Taxpayer’s First Act of 2019. Proposed rules were published on March 28, 2018 which narrowed 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. Congress enacted a new section 7602(f) as part of the Taxpayer First Act (TFA) of 2019. This new section prohibits the sharing of summoned information with 6103(n) contractors except when a contractor requires the information to provide expert evaluation and assistance to the IRS. The post-TFA proposed regulations will clarify the scope of section 7602(f) in light of the legislative history. |
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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: Proposed 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 (Final) Drafter attorney: William V. Spatz (202) 317-5461 Reviewer attorney: Teresa Trissell (202) 317-7158 Treasury attorney: Jarrett Jacinto (202) 622-3505 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 |