[Federal Register Volume 71, Number 10 (Tuesday, January 17, 2006)]
[Proposed Rules]
[Pages 2497-2498]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-352]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-131739-03]
RIN 1545-BC45


Substitute for Return; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides notice of public hearing on proposed 
regulations relating to the IRS preparing or executing returns for 
persons who fail to make required returns.

DATES: The public hearing is being held on Wednesday, March 8, 2006, at 
10 a.m. The IRS must receive outlines of the topics to be discussed at 
the hearing by Wednesday, February 15, 2006.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, 
DC. Due to building security procedures, visitors must enter at the 
Constitution Avenue entrance. In addition, all visitors must present 
photo identification to enter the building.

[[Page 2498]]

    Mail outlines to: CC:PA:LPD:PR (REG-131739-03), room 5203, Internal 
Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. 
Submissions may be hand delivered Monday through Friday between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-131739-03), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC. Alternatively, taxpayers may submit outlines 
electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and [email protected] (REG-
131739-03).

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

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-131739-03) that was published in the 
Federal Register on Monday, July 18, 2005 (70 FR 41165).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
have submitted written or electronic 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 (8) copies) by February 15, 2006.
    A period of 10 minutes is allotted 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 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.

Guy R. Traynor,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel, Procedures and 
Administration.
 [FR Doc. E6-352 Filed 1-13-06; 8:45 am]
BILLING CODE 4830-01-P