ADMINISTRATIVE

Announcement 2009–49, page 1092. This document cancels a public hearing on proposed regulations (REG–138326–07, 2009–9 I.R.B. 638) under section 6231 of the Code that allow the IRS to convert partnership items to nonpartnership items when the application of the unified partnership audit and litigation procedures of sections 6221 thru 6234 (TEFRA partnership procedures) with respect to certain tax avoidance transactions interferes with the effective and efficient enforcement of the internal revenue laws.