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TREAS/IRS RIN: 1545-BO12 Publication ID: Spring 2019 
Title: Certain Non-Government Attorneys Prohibited From Participation in Examination  

The final regulations amend existing regulations under section 7602(a) of the Internal Revenue Code relating to examinations and summons proceedings.  Current regulations permit any person authorized to receive a return and return information under section 6103(n) and the regulations thereunder to receive and review summoned books, papers, and other data, and, in the presence and under the guidance of an IRS officer or employee, participate fully in the interview of a witness in a summons interview.  These proposed regulations narrow 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.

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 
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
Action Date FR Cite
NPRM  03/26/2018  83 FR 29716   
NPRM Comment Period End  06/26/2018 
Final Rule  12/00/2019 
Additional Information: REG-132434-17 (NPRM) Drafter attorney: William V. Spatz (202) 317-5461 Reviewer attorney: Charles B. Christopher (202) 317-5445 Treasury attorney: Brendan O'Dell (202) 622-1868 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