[Federal Register Volume 87, Number 22 (Wednesday, February 2, 2022)]
[Notices]
[Pages 5943-5944]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-02101]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Notice of Renewal of the 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 January 26, 2022.

FOR FURTHER INFORMATION CONTACT: Robin B. Lawhorn, 400 West Bay Street, 
Suite 252, Jacksonville, FL 32202. Telephone (904) 661-3198 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 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 1/26/2022.
    The Panel helps the Internal Revenue Service review and evaluate 
the acceptability of property appraisals submitted by taxpayers in 
support of the

[[Page 5944]]

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.

Charles P. Rettig,
Commissioner of Internal Revenue.
[FR Doc. 2022-02101 Filed 2-1-22; 8:45 am]
BILLING CODE 4830-01-P