[Federal Register Volume 87, Number 196 (Wednesday, October 12, 2022)]
[Proposed Rules]
[Page 61544]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-21826]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-125693-19]
RIN 1545-BP72
Resolution of Federal Tax Controversies by the Independent Office
of Appeals; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking and notice of
public hearing.
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SUMMARY: This document contains a correction to a notice of proposed
rulemaking and notice of public hearing (REG-125693-19) that were
published in the Federal Register on Tuesday, September 13, 2022. The
proposed regulations are related to the IRS Independent Office of
Appeals' resolution of Federal tax controversies without litigation and
related to requests for referral to that office following the issuance
of a notice of deficiency to a taxpayer by the IRS.
DATES: Written or electronic comments are still being accepted and must
be received by November 14, 2022. Requests to speak and outlines of
topics to be discussed at the public hearing scheduled for November 29,
2022, at 10 a.m. EST must be received by November 14, 2022.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-125693-
19) by following the online instructions for submitting comments. Once
submitted to the Federal eRulemaking Portal, comments cannot be edited
or withdrawn. The Department of the Treasury (Treasury Department) and
the IRS will publish for public availability any comment to its public
docket. Send paper submissions to: CC:PA:LPD:PR (REG-125693-19), Room
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning this correction, Keith L.
Brau at (202) 317-5437; concerning submissions of comments and outlines
of topics for the public hearing, Regina Johnson, (202) 317-6901 (not
toll-free numbers) or [email protected].
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking and notice of public hearing that
are the subject of this document are under section 7803(e) of the
Internal Revenue Code.
Correction of Publication
Accordingly, the notice of proposed rulemaking and notice of
hearing (REG-125693-19), which were the subject of FR Doc. 2022-19662,
published September 13, 2022, at 87 FR 55934, are corrected as follows:
On page 55951, in Sec. 301.7803-2, the third column, the third and
fourth lines of paragraph (h) are corrected to read ``by Appeals made
on or after [Date 30 days after a Treasury Decision finalizing these
rules is published in the Federal Register].
Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-21826 Filed 10-11-22; 8:45 am]
BILLING CODE 4830-01-P