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TREAS/IRS RIN: 1545-BO12 Publication ID: Spring 2021 
Title: Certain Non-Government Attorneys Prohibited From Participation in Examination 

Update 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 regulations clarify the scope of section 7602(f) in light of the legislative history.

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 
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
Action Date FR Cite
NPRM  03/26/2018  83 FR 29716   
NPRM Comment Period End  06/26/2018 
Second NPRM and Withdrawal of NPRM  08/07/2020  85 FR 47931   
Second NPRM Comment Period End  10/06/2020 
Final Action  08/00/2021 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5461