[Federal Register Volume 73, Number 202 (Friday, October 17, 2008)]
[Proposed Rules]
[Page 61770]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-24653]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-103146-08]
RIN 1545-BH69


Information Reporting Requirements Under Internal Revenue Code 
Section 6039; 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 a notice of 
proposed rulemaking relating to the return and information statement 
requirements under section 6039 of the Internal Revenue Code. These 
regulations reflect changes to section 6039 made by section 403 of the 
Tax Relief and Health Care Act of 2006. These proposed regulations 
affect corporations that issue statutory stock options and provide 
guidance to assist corporations in complying with the return and 
information statement requirements under section 6039.

DATES: The public hearing is being held on October 30, 2008, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by October 23, 2008.

ADDRESSES: The public hearing is being held in room 2116, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send 
submissions to: CC:PA:LPD:PR (REG-103146-08), 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-103146-08), 
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 regulations, Thomas 
Scholz at (202) 622-6030 (not a toll-free number); 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].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-103146-08) that was published in the 
Federal Register on Thursday, July 17, 2008 (73 FR 40999).
    Persons who wish to present oral comments at the hearing that 
submitted written comments, 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 October 23, 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. E8-24653 Filed 10-16-08; 8:45 am]
BILLING CODE 4830-01-P