[Federal Register Volume 73, Number 7 (Thursday, January 10, 2008)]
[Proposed Rules]
[Page 1850]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-220]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-118886-06]
RIN 1545-BF65
Clarification to Section 6411 Regulations; 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 a public hearing on a notice
of proposed rulemaking under section 6411 of the Internal Revenue Code
relating to the computation and allowance of the tentative carryback
adjustment. These regulations clarify that for purposes of allowing the
tentative adjustment, the IRS may credit or reduce the tentative
adjustment by an assessed tax liability, whether or not that tax
liability was assessed before the date the application for tentative
carryback is filed, and other unassessed liabilities in certain other
circumstances.
DATES: The public hearing is being held on Tuesday, February 5, 2008,
at 10 a.m. The IRS must receive outlines of the topics to be discussed
at the hearing by Tuesday, January 22, 2008.
ADDRESSES: The public hearing is being held in the room 2140, Internal
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send
submissions to: CC: PA: LPD: PR (REG-118886-06), room 5203, Internal
Revenue Service, P.O. Box 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-118886-06),
Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue,
NW., Washington, DC. Alternatively, taxpayers may submit electronic
outlines of oral comments via the Federal eRulemaking Portal at http://www.regulations.gov.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Cynthia McGreevy, (202) 622-4910; concerning submissions of comments,
the hearing, and/or to be placed on the building access list to attend
the hearing, Richard A. Hurst at [email protected]
or (202) 622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
notice of proposed rulemaking (REG-118886-06) that was published in the
Federal Register on Monday, August 27, 2007 (72 FR 48952).
Persons who wish to present oral comments at the hearing that
submitted written comments by November 26, 2007, 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 January 22, 2008.
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 or in the Freedom of Information Reading Room (FOIA RR) (Room
1621) which is located at the 11th and Pennsylvania Avenue, NW.,
entrance, 1111 Constitution Avenue, NW., Washington, DC.
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.
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-220 Filed 1-9-08; 8:45 am]
BILLING CODE 4830-01-P