[Federal Register Volume 60, Number 137 (Tuesday, July 18, 1995)]
[Proposed Rules]
[Page 36756]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-17537]



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DEPARTMENT OF THE TREASURY
26 CFR Part 301

[DL-21-94]
RIN 1545-AS52


Disclosure of Return Information to the U.S. Customs Service; 
Hearing

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of public hearing on proposed regulations.

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SUMMARY: This document provides notice of a public hearing on proposed 
regulations which would authorize the IRS to disclose certain return 
information to the U.S. Customs Service. The regulations would specify 
the procedure by which return information may be disclosed and describe 
the conditions and restrictions on the use of the information by the 
U.S. Customs Service.

DATES: The public hearing will be held on Thursday, August 24, 1995, 
beginning at 10 a.m. Requests to speak and outlines of oral comments 
must be received by Thursday, August 3, 1995.

ADDRESSES: The public hearing will be held in the IRS Commissioner's 
Conference Room, Room 3313, Internal Revenue Building, 1111 
Constitution Avenue, NW., Washington, DC. Requests to speak and 
outlines of oral comments should be submitted to the Internal Revenue 
Service, P.O. Box 7604, Ben Franklin Station, Attn: CC:DOM:CORP:T:R 
[DL-21-94], room 5228, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Mike Slaughter of the Regulations 
Unit, Assistant Chief Counsel (Corporate), (202) 622-7190, (not a toll-
free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is 
proposed regulations that would implement section 6103(l)(14) of the 
Internal Revenue Code. The notice of proposed rulemaking by cross-
reference to temporary regulations were published in the Federal 
Register on Friday, March 11, 1994 (59 FR 11566).
    The rules of Sec. 601.601 (a)(3) of the ``Statement of Procedural 
Rules'' (26 CFR part 601) shall apply with respect to the public 
hearing. Persons who have submitted written comments within the time 
prescribed in the notice and who also desire to present oral comments 
at the hearing on the regulations should submit not later than 
Thursday, August 3, 1995, an outline of the oral comments/testimony to 
be presented at the hearing and the time they wish to devote to each 
subject.
    Each speaker (or group of speakers representing a single entity) 
will be limited to 10 minutes for an oral presentation exclusive of the 
time consumed by the questions from the panel for the government and 
answers to these questions.
    Because of controlled access restrictions, attenders cannot be 
admitted beyond the lobby of the Internal Revenue Building until 9:45 
a.m.
    An agenda showing the scheduling of the speakers will be made after 
outlines are received from the persons testifying. Copies of the agenda 
will be available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-17537 Filed 7-17-95; 8:45 am]
BILLING CODE 4830-01-P