[Federal Register Volume 83, Number 38 (Monday, February 26, 2018)]
[Notices]
[Page 8317]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-03896]



[[Page 8317]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Art Advisory Panel of the Commissioner of Internal Revenue

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of renewal of the Art Advisory Panel of the Commissioner 
of Internal Revenue.

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SUMMARY: The charter for the Art Advisory Panel has been renewed for a 
two-year period beginning February 3, 2018.

FOR FURTHER INFORMATION CONTACT: Maricarmen R. Cuello, C:AP:SO:ART, 51 
SW 1st Avenue, Miami, FL 33130, Telephone No. (305) 982-5364 (not a 
toll free number).
    Notice is hereby given under section 10(a)(2) of the Federal 
Advisory Committee Act (5 U.S.C. App. 2), that the Art Advisory Panel 
of the Commissioner of Internal Revenue, a necessary committee that is 
in the public interest, has been renewed for an additional two years 
beginning on February 3, 2018.
    The Panel helps the Internal Revenue Service review and evaluate 
the acceptability of property appraisals submitted by taxpayers in 
support of the fair market value claimed on works of art involved in 
Federal Income, Estate or Gift taxes in accordance with sections 170, 
2031, and 2512 of the Internal Revenue Code of 1986, as amended.
    For the Panel to perform this function, Panel records and 
discussions must include tax return information. Therefore, the Panel 
meetings will be closed to the public since all portions of the 
meetings will concern matters that are exempted from disclosure under 
the provisions of section 552b(c)(3), (4), (6) and (7) of Title 5 of 
the U.S. Code. This determination, which is in accordance with section 
10(d) of the Federal Advisory Committee Act, is necessary to protect 
the confidentiality of tax returns and return information as required 
by section 6103 of the Internal Revenue Code.

David J. Kautter,
Acting Commissioner of Internal Revenue.
[FR Doc. 2018-03896 Filed 2-23-18; 8:45 am]
 BILLING CODE 4830-01-P