# Reporting of Gross Proceeds Payments to Attorneys
> **IRS** · Final regulations. · Published 2006-07-13 · Effective 2006-07-13 · 71 FR 39548
## Document
- **Document number:** E6-11010
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 39548
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-07-13
- **Effective date:** 2006-07-13
- **Treasury docket:** TD 9270
## Abstract

This document contains final regulations relating to the reporting of payments of gross proceeds to attorneys. The regulations reflect changes to the law made by the Taxpayer Relief Act of 1997 (1997 Act). The final regulations will affect attorneys who receive payments of gross proceeds on behalf of their clients and will affect certain payors (for example, defendants in lawsuits and their insurance companies and agents) that, in the course of their trades or businesses, make payments to these attorneys.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/07/13/E6-11010/reporting-of-gross-proceeds-payments-to-attorneys)
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