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TREAS/IRS RIN: 1545-BP34 Publication ID: Fall 2022 
Title: Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime 

These regulations will provide guidance on collection matters related to the centralized partnership audit regime including the application of section 6232(f), which addresses the failure to pay the imputed underpayment, and other updates to the existing regulations.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6232   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2023 
Additional Information: REG-113478-19 (NPRM) Drafter attorney: Steven Karon (202) 317-6834 Reviewer attorney: Joy Gerdy-Zogby (202) 317-4927 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:07
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Steven L. Karon
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5539,
Washington, DC 20224
Phone:202 317-6834