[Federal Register Volume 76, Number 71 (Wednesday, April 13, 2011)]
[Proposed Rules]
[Page 20595]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-8771]



[[Page 20595]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[REG-146097-09]
RIN 1545-BJ01


Guidance on Reporting Interest Paid to Nonresident Aliens; 
Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains a rescheduled notice of public hearing 
on a notice of proposed rulemaking (REG-146097-09) that was published 
in the Federal Register on Tuesday, January 18, 2011 (76 FR 2852) and 
Friday, January 7, 2011 (76 FR 1105) providing guidance on the 
reporting requirements for interest on deposits maintained at U.S. 
offices of certain financial institutions and paid to nonresident alien 
individuals.

DATES: The public hearing is being rescheduled on Monday, April 25, 
2011, at 10 a.m.

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-146097-09), 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-146097-09), 
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 the proposed regulations, 
Kathryn Holman at (202) 622-3840; 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-146097-09) that was published in the 
Federal Register on Friday, January 7, 2011 (76 FR 1105).
    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 Friday, April 8, 2011.
    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.

Guy R. Traynor,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-8771 Filed 4-12-11; 8:45 am]
BILLING CODE 4830-01-P