[Federal Register Volume 78, Number 57 (Monday, March 25, 2013)]
[Proposed Rules]
[Pages 17901-17902]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-06709]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-141066-09]
RIN 1545-BL08


Awards for Information Relating to Detecting Underpayments of Tax 
or Violations of the Internal Revenue Laws

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Extension of time to receive outlines of topics to be discussed 
at public hearing.

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SUMMARY: This document extends the due date to submit outlines of 
testimony on proposed regulations that provide comprehensive guidance 
for the award program authorized under Internal Revenue Code section 
7623, as amended. The regulations provide guidance on submitting 
information regarding underpayments of tax or violations of the 
internal revenue laws and filing claims for award, as well as on the 
administrative proceedings applicable to claims for award under section 
7623. The regulations also provide guidance on the determination and 
payment of awards, and provide definitions of key terms used in section 
7623. Finally, the regulations confirm that the Director, officers, and 
employees of the Whistleblower Office are authorized to disclose return 
information to the extent necessary to conduct whistleblower 
administrative proceedings.

DATES: The public hearing is being held on Wednesday, April 10, 2013, 
at 10:00 a.m. The IRS must now receive outlines of the topics to be 
discussed at the public hearing by Friday, March 29, 2013.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW., 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present photo identification to enter the building.
    Send Submissions to CC:PA:LPD:PR (REG-141066-09), room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-141066-09), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (REG-141066-09).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Melissa Jarboe at (202) 622-3620; concerning submissions of comments, 
the hearing and/or to be placed on the building access list to attend 
the hearing Oluwafunmilayo Taylor at (202) 622-7180 (not toll-free 
numbers).

SUPPLEMENTARY INFORMATION:  The subject of the public hearing is the 
notice of proposed rulemaking (REG-141066-09) that was published in the 
Federal Register on Tuesday, December 18, 2012 (77 FR 74798).
    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 February 19, 2013, must submit an outline of the topics to 
be addressed and the amount of time to be denoted to each topic by 
Friday, March 29, 2013. The notice of public hearing published in the 
Federal Register on March 15, 2013 (78 FR 16446), inadvertently limited 
the period for submitting outlines to five days.

[[Page 17902]]

    This notice extends this period for outlines to be submitted by 
members of the public who previously submitted written comments. This 
notice does not affect the date or time of the scheduled public 
hearing, which will be held on April 10, 2013 at 10 a.m.
    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 20224.
    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 VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-06709 Filed 3-20-13; 11:15 am]
BILLING CODE 4830-01-P