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TREAS/IRS | RIN: 1545-BR04 | Publication ID: Fall 2024 |
Title: Suspension of the Statute of Limitations for Financial Disability | |
Abstract:
Section 6511(h) of the Internal Revenue Code suspends the refund statute of limitations during the period a taxpayer is financially disabled. This regulation interprets section 6511(h) and provides the requirements for an individual taxpayer to show financial disability. The principal requirement is that the taxpayer must provide a written statement with certain information from a qualified healthcare professional. The regulation describes a qualified healthcare professional.
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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: 26 CFR 301.6511(h)-1 | |
Legal Authority: 26 U.S.C. 6511(h) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: Drafting Attorney: Han Huang, (202) 317-6844 Reviewing Attorney: Pamela Wilson Fuller, (202) 317-6844 Treasury Attorney: Unknown REG-120374-23 CC:PA:02 | |
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: Han Huang Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue, NW, Room 5046, Washington, DC 20224 Phone:202 317-6844 Email: han.huang@irscounsel.treas.gov |