[Federal Register Volume 81, Number 17 (Wednesday, January 27, 2016)]
[Proposed Rules]
[Pages 4605-4606]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-01520]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-115452-14]
RIN 1545-BM12


Disguised Payments for Services; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of a public hearing on notice of proposed rulemaking.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations relating to disguised payments for services under section 
707(a)(2)(A) of the Internal Revenue Code.

DATES: The public hearing is being held on Friday, February 26, 2016, 
at 10:00 a.m. The IRS must receive outlines of the topics to be 
discussed at the public hearing by Monday, February 8, 2016.

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-115452-14), 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-115452-14), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-115452-14).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Wendy Kribell at (202) 317-6850; concerning submissions of comments, 
the hearing and/or to be placed on the building access list to attend 
the hearing Oluwafunmilayo Taylor at (202) 317-6901 (not toll-free 
numbers).

SUPPLEMENTARY INFORMATION: 
    The subject of the public hearing is the notice of proposed 
rulemaking (REG-115452-14) that was published in the Federal Register 
on Thursday, July 23, 2015 (80 FR 43652).
    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 November 16, 2015, must submit an outline of the topics to 
be addressed and the amount of time to be denoted to each topic by 
Monday, February 8, 2016.
    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

[[Page 4606]]

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.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-01520 Filed 1-26-16; 8:45 am]
 BILLING CODE 4830-01-P