[Federal Register Volume 67, Number 250 (Monday, December 30, 2002)]
[Proposed Rules]
[Page 79538]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-32893]


 ========================================================================
 Proposed Rules
                                                 Federal Register
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
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  Federal Register / Vol. 67, No. 250 / Monday, December 30, 2002 / 
Proposed Rules  

[[Page 79538]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-103735-00 and REG-103736-00]
RIN 1545-AX81


Tax Shelter Disclosure Statement and Requirement to Maintain List 
of Investors in Potentially Abusive Tax Shelters; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Reschedule of public hearing on proposed rulemaking.

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SUMMARY: This document contains a notice of public hearing on proposed 
regulations relating to the modification of tax shelters under sections 
6011, 6111, and 6112.

DATES: The public hearing is being held on Tuesday, January 7, 2002, at 
10 a.m.

ADDRESSES: The public hearing is being held in room 4718, Internal 
Revenue Service Building, 1111 Constitution Avenue, NW., Washington, 
DC. Due to building security procedures, visitors must enter at the 
1111 Constitution Avenue location. In addition, all visitors must 
present photo identification to enter the building.
    Mail outlines to: Regulations Unit CC:ITA:RU (REG-103735-00 and 
REG-103736-00), room 5226, Internal Revenue Service, POB 7604, Ben 
Franklin Station, Washington, DC 20044. Hand deliver outlines Monday 
through Friday between the hours of 8 a.m. and 4 p.m. to: Regulations 
Unit CC:ITA:RU (REG-103735-00 and REG-103736-00), Courier's Desk, 
Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, 
DC. Submit electronic outlines of oral comments directly to the IRS 
Internet site at http://www.irs.gov/regs.


FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, 
the hearing, and/or to be placed on the building access list to attend 
the hearing contact Sonya Cruse, Paralegal, (202) 622-7180 (not a toll-
free number).

SUPPLEMENTARY INFORMATION:
    The subject of the public hearing is the notice of proposed 
regulations (REG-103735-00 and REG-103736-00). The public hearing was 
originally scheduled on December 11, 2002, and notice of the public 
hearing was published in the Federal Register on Tuesday, October 22, 
2002 (67 FR 64842). Due to inclement weather, some hearing participants 
were unable to attend. For this reason, the IRS is rescheduling the 
public hearing.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing.
    Persons who have submitted written comments and wish to present 
oral comments at the hearing, must submit an outline of the topics to 
be discussed and the amount of time to be devoted to each topic (signed 
original and eight copies) by Friday, January 3, 2002.
    A period of 10 minutes is allocated to each person for presenting 
oral comments.
    After the deadline for receiving outlines has passed, the IRS will 
prepare an agenda containing the schedule of speakers. Copies of the 
agenda will be made available, free of charge, at the hearing.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area no more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associated Chief Counsel, (Income Tax and 
Accounting).
[FR Doc. 02-32893 Filed 12-26-02; 8:45 am]
BILLING CODE 4830-01-P