[Federal Register Volume 73, Number 53 (Tuesday, March 18, 2008)]
[Proposed Rules]
[Page 14417]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-5451]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-149856-03]
RIN 1545-BD01


Dependent Child of Divorced or Separated Parents or Parents Who 
Live Apart; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains a notice of public hearing on proposed 
regulations relating to a claim that a child is a dependent by parents 
who are divorced, legally separated under a decree of separate 
maintenance, agreement, or who live apart at all times during the last 
6 months of the calendar year.

DATES: The public hearing is being held on April 3, 2008, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by March 26, 2008.

ADDRESSES: The public hearing is being held in Room 2615, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.
    Send submissions to: CC:PA:LPD:PR (REG-149856-03), 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-149856-03), 
Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC or sent electronically, via the IRS internet site via 
the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-
149856-03).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Victoria 
Driscoll (202) 622-4920; concerning submissions of comments, the 
hearing, and/or to be placed on the building access list to attend the 
hearing, Regina Johnson (202) 622-7180 (not toll free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed regulations (REG-149856-03) that was published in 
the Federal Register on Wednesday, May 2, 2007 (72 FR 24192).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing that submitted written 
comments by July 31, 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).
    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.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Associate Chief Counsel, 
Legal Processing Division (Procedures and Administration).
 [FR Doc. E8-5451 Filed 3-17-08; 8:45 am]
BILLING CODE 4830-01-P