Reportability Status Board

Which designations actually bind, as of 2026-08-26.

Do not build a chart from the published lists

The IRS listed-transactions and transactions-of-interest web pages are stale. As of the last review date they still show conceded notices and omit the regulation-based designations that actually bind.

Enforceable: regulation-based designations

These went through notice-and-comment. They are the ones that bind.

1.6011-9LISTED, in force
Syndicated conservation easement, 2.5x or greater promotional ratio
T.D. 10007, 89 FR 81341, Oct 8 2024
Replaced Notice 2017-10. Material advisor look-back to statements made on or after Oct 8, 2018. Rebuttable presumption where donation occurs within three years of investment.
1.6011-10LISTED but VACATED
Micro-captive, financing factor AND loss ratio under 30%
T.D. 10029, 90 FR 3534, Jan 14 2025
Vacated by Drake Plastics Ltd. Co. v. IRS, No. 4:25-cv-02570 (S.D. Tex., April 2026), on SUBSTANTIVE Sec. 6707A authority grounds, not APA procedure. Vacatur stayed to May 1, 2026. Upheld in CIC Services (E.D. Tenn., Mar 5, 2026). District split. Still appears in the eCFR because Treasury has not published a removal document; that is not evidence it survived.
1.6011-11TRANSACTION OF INTEREST, in force
Micro-captive, financing factor OR loss ratio under 60%
T.D. 10029, 90 FR 3534, Jan 14 2025
Upheld in both CIC Services (Mar 2026) and Ryan LLC v. IRS (N.D. Tex., June 2026). On appeal to the Fifth Circuit. NOTE: the test is DISJUNCTIVE. Several practitioner alerts describe it as loss-ratio-only; the regulation text is 'or.' A captive with a financing factor but a healthy loss ratio is still a TOI.
1.6011-15LISTED, newest designation
Charitable remainder annuity trust paired with a single premium immediate annuity
T.D. 10051, 91 FR 42353, July 9 2026
Effective July 9, 2026. Targets basis-step-up claims on the CRAT sale and mischaracterization of annuity payments under Sec. 72 rather than the Sec. 664(b) tier system. Ordinary CRATs without these features are unaffected.
Participant look-back to open years, the 90-day filing rule, and the material advisor look-back period were not stated in available secondary sources. Pull the full T.D. 10051 before advising on prior-year exposure.
1.6011-18TOI, BEING RESCINDED
Partnership related-party basis shifting
T.D. 10028, Jan 14 2025
Penalties waived by Notice 2025-23. Removal NPRM published March 6, 2026. Still technically in the CFR as of this compilation.

Proposed but never finalized

Not listed transactions. No Form 8886 obligation arises from these. The substantive attack is unaffected.

1.6011-12NOT a listed transaction. Never finalized. Absent from the 2025-2026 Priority Guidance Plan.
Malta personal retirement scheme
REG-106228-22, June 7 2023
1.6011-13NOT a listed transaction. Never finalized. Absent from the 2025-2026 PGP. The substantive attack is entirely unaffected.
Monetized installment sale
REG-109348-22, Aug 4 2023
1.6011-16NOT enforceable. Never finalized. Still carried on the 2025-2026 PGP.
Basket contract
REG-102161-23, July 12 2024

Pre-2004 notices that survive

Notices issued BEFORE October 22, 2004 were not conceded in AOD 2024-01. The IRS position is that the American Jobs Creation Act ratified the then-existing listing practice. Roughly 30 items survive on this theory.

Authority	Transaction	Listed since
Notice 95-34	Multiple employer welfare funds / 419 plans	Feb 28, 2000
Notice 2004-8	Roth IRA value-shifting via businesses owned by the individual	Dec 31, 2003
Notice 2004-30	S corp non-voting stock donated to an exempt organization with retained control	2004
Rev. Rul. 2004-20	412(i) / 412(e)(3) plans with premiums exceeding funding need, or excess death benefit	Feb 13, 2004
Rev. Rul. 2004-21 / Rev. Proc. 2005-25	Springing cash value life insurance in qualified plans	2004
Notice 2003-55 / Notice 2005-13 / Rev. Rul. 2002-69	Lease strips, SILO, LILO	Notice 2005-13 is post-AJCA and therefore conceded; the other two survive

Attacked on general doctrine, with no designation

Absence of a designation is not approval. These are pursued with tools the IRS has always had and does not announce in advance.

Charitable LLC
Sec. 7701(o) economic substance, Sec. 170(f)(3)(A) partial interest, assignment of income. FSA 20260401F applied all three.
Section 643(b) spendthrift trust
Sec. 641, Sec. 671-679 grantor trust rules, assignment of income, AM 2023-006, and criminal prosecution
Technology / IP donation programs
No designation. Whistleblower complaints and Senate Finance review only. Sec. 170(e)(1)(A) ordinary income reduction is the likely primary attack.
Family management company fee stripping
Sec. 162 vs Sec. 212 trade-or-business characterization. DOJ injunction in United States v. Dombek.

How the ground shifted

The line of cases that dismantled the notice-based regime, and the 2026 decision that moved the attack from procedure to substance.

CIC Services, LLC v. IRS
S. Ct. 2021
The Anti-Injunction Act does not bar pre-enforcement APA challenges to reporting mandates. This opened the door to everything below.
Mann Construction, Inc. v. United States
6th Cir. 2022, 27 F.4th 1138
struck Notice 2007-83
Identifying a listed transaction is legislative rulemaking requiring notice-and-comment.
CIC Services, LLC v. IRS (remand)
E.D. Tenn. 2022, 592 F. Supp. 3d 677
struck Notice 2016-66
Vacated. IRS obsoleted the notice in Announcement 2023-11.
Green Valley Investors, LLC v. Commissioner
T.C. 2022, 159 T.C. 80
struck Notice 2017-10
Invalidated.
Green Rock, LLC v. IRS
N.D. Ala. 2023, aff'd 104 F.4th 220 (11th Cir. 2024)
struck Notice 2017-10
Affirmed. Triggered AOD 2024-01 and the global concession.
Drake Plastics Ltd. Co. v. IRS
S.D. Tex., April 2026
struck Reg. 1.6011-10
First SUBSTANTIVE win. Sec. 6707A defines 'reportable transaction' by POTENTIAL for tax avoidance while 'listed transaction' requires that the arrangement actually avoids tax. Congress's omission of 'potential' was decisive. This reasoning is portable to Reg. 1.6011-9 and 1.6011-15.

What we have not independently verified

Published in the interest of being useful rather than tidy. Each of these should be checked against the primary document before anyone relies on it.

Drake Plastics decision date: sources give both April 15 and April 16, 2026. The docket-based source says April 15.
AM 2023-006 date: sources give both August 9 and August 18, 2023.
T.D. 10051 CRAT disclosure mechanics: participant look-back to open years, the 90-day filing rule, and the material advisor look-back period were omitted from all available secondary sources.
Whether the government cross-appealed the Drake Plastics vacatur. Only the taxpayers' appeal of the TOI holding is confirmed.
Whether the Drake Plastics vacatur is universal or party-limited. Practitioners are openly split and no court or IRS statement resolves it.
Malta 2026 status. The February 9, 2026 trade-press article could not be retrieved.
Fisher and Sinnott appeals. Briefing before the Eleventh Circuit was complete but no decision was found.
Molnar Sec. 6700 penalty amount. IR-2025-68 confirms he paid but does not state the figure.
The 2026 conservation easement settlement program. IR-2026-63, May 6, 2026 signaled a time-limited initiative but detailed terms were not published as of that reporting.
Fee ranges for micro-captives, R&D mills, and drilling programs are drawn from industry and promoter sources, not government findings.
DST summons enforcement case caption and docket could not be verified.
Exact COVID-ERTC promoter gross receipts thresholds under OBBBA could not be verified against primary text.
No IRS designation or published case exists for software right-to-use first-year-deduction deals.
The technology-donation sponsor described in PS-07 is subject to whistleblower allegations under Senate Finance review and publicly contests them.