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TREAS/IRS RIN: 1545-BP41 Publication ID: Spring 2020 
Title: Misdirected Tax Refund Deposits 
Abstract:

A regulation that will establish procedures to allow taxpayers to report instances where a tax refund is not transferred to the account of the taxpayer; as well as to allow for the coordination with financial institutions to identify such accounts and recover the amounts transferred; and to allow the refund to be delivered to the correct account of the taxpayer. The Taxpayer First Act requires that these issues be addressed by regulation.

 
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: Other 
CFR Citation: 26 CFR 301.6402-8   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6402(n)   
Legal Deadline:
Action Source Description Date
Other  Statutory  Section 6402(n)   01/01/2020 
Timetable:
Action Date FR Cite
NPRM  12/23/2019  84 FR 70462   
NPRM Comment Period End  02/21/2020 
Final Action  12/00/2020 
Additional Information: REG-116163-19 (NPRM) Drafting attorney: Mary King (202) 317-5433 Reviewing attorney: Eric Benson (202) 317-5157 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:03
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mary C. King
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5433
Fax:855 592-8970
Email: mary.c.king@irscounsel.treas.gov