[Federal Register Volume 74, Number 52 (Thursday, March 19, 2009)]
[Proposed Rules]
[Pages 11699-11700]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-5951]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-158747-06]
RIN 1545-BG45


Withholding Under Internal Revenue Code Section 3402(t); 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 withholding under section 3402(t) of 
the Internal Revenue Code. The proposed

[[Page 11700]]

regulations reflect changes in the law made by the Tax Increase 
Prevention and Reconciliation Act of 2005 that require Federal, State, 
and local government entities to withhold income tax when making 
payments to persons providing property or services. These proposed 
regulations provide guidance to assist the government entities in 
complying with section 3402(t). The regulations also provide certain 
guidance to persons receiving payments for property or services from 
government entities.

DATES: The public hearing is being held on April 16, 2009, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by March 25, 2009.

ADDRESSES: The public hearing is being held in the auditorium, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send 
submissions to: CC: PA: LPD: PR (REG-158747-06), 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-158747-06), 
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 these proposed regulations, 
Jean Casey, (202) 622-6040; 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-158747-06) that was published in the 
Federal Register on Friday, December 5, 2008 (73 FR 74082).
    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 March 25, 2009.
    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.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-5951 Filed 3-18-09; 8:45 am]
BILLING CODE 4830-01-P