[Federal Register Volume 74, Number 222 (Thursday, November 19, 2009)]
[Proposed Rules]
[Page 59943]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-27773]



[[Page 59943]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-112756-09]
RIN 1545-BI60


Amendments to the Regulations Regarding Questions and Answers 
Relating to Church Tax Inquiries and Examinations; 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 amending the questions and answers relating to 
church tax inquiries and examinations. These proposed regulations 
replace references to positions that were abolished by the Internal 
Revenue Service Restructuring and Reform Act of 1998 with references 
that are consistent both with the statute and the IRS's current 
organizational structure.

DATES: The public hearing is being held on January 20, 2010, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by December 9, 2009.

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-112756-09), 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-112756-09), 
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, 
Benjamin Akins, (202) 622-1124 or Monice Rosenbaum, (202) 622-6070; 
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-112756-09) that was published in the 
Federal Register on Wednesday, August 5, 2009 (74 FR 39003).
    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 December 9, 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. E9-27773 Filed 11-18-09; 8:45 am]
BILLING CODE 4830-01-P