[Federal Register Volume 87, Number 248 (Wednesday, December 28, 2022)]
[Notices]
[Pages 79938-79939]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-28276]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Superfund Chemical Substance Tax; Request To Modify List of 
Taxable Substances; Filing of Petition for Polyoxymethylene

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of filing and request for comments.

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SUMMARY: This notice of filing announces that a petition has been filed 
pursuant to Revenue Procedure 2022-26, 2022-29 I.R.B. 90, requesting 
that polyoxymethylene be added to the list of taxable substances under 
section 4672(a) of the Internal Revenue Code. This notice of filing 
also requests comments on the petition. This notice of filing is not a 
determination that the list of taxable substances is modified.

DATES: Written comments and requests for a public hearing must be 
received on or before February 27, 2023.

ADDRESSES: Commenters are encouraged to submit public comments or 
requests for a public hearing relating to this petition electronically 
via the Federal eRulemaking Portal at http://www.regulations.gov 
(indicate public docket number IRS-2022-0033 or polyoxymethylene) by 
following the online instructions for submitting comments. Comments 
cannot be edited or withdrawn once submitted to the Federal eRulemaking 
Portal. Alternatively, comments and requests for a public hearing may 
be mailed to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Notice of 
Filing for Polyoxymethylene), Room 5203, P.O. Box 7604, Ben Franklin 
Station, Washington, DC 20044. All comments received are part of the 
public record and subject to public disclosure. All comments received 
will be posted without change to www.regulations.gov, including any 
personal information provided. You should submit only information that 
you wish to make publicly available. If a public hearing is scheduled, 
notice of the time and place for the hearing will be published in the 
Federal Register.

FOR FURTHER INFORMATION CONTACT: Please contact Amanda F. Dunlap, (202) 
317-6855 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 
    (a) Overview. The petition requesting the addition of 
polyoxymethylene to the list of taxable substances under section 
4672(a) of the Internal Revenue Code contains the information detailed 
in paragraph (b) of this document. The information is provided for 
public notice and comment pursuant to section 9 of Rev. Proc. 2022-26. 
The publication of petition content in this notice of filing does not 
constitute Department of the Treasury or Internal Revenue Service 
confirmation of the accuracy of the information published.
    (b) Petition Content.
    (1) Substance name: Polyoxymethylene
    According to the petition, these are the chemical names typically 
used for the substance polyoxymethylene:

POM
Polyoxymethylene
Poly(oxymethylene) glycol
Polymethylene glycol
Polyacetal
Acetal
Polyformaldehyde

    (2) Petitioner: Celanese Ltd., an exporter of polyoxymethylene
    (3) Proposed Classification Numbers:

HTSUS number: 3907.10.0000
Schedule B number: 3907.10.0000
CAS number: 9002-81-7

    (4) Petition Filing Date:

December 20, 2022
Petition filing date for purposes of section 11.02 of Rev. Proc. 2022-
26: July 1, 2022

    (5) Brief Description of the Petition: According to the petition, 
polyoxymethylene is an engineering thermoplastic used in precision 
parts requiring high stiffness, low friction, and excellent dimensional 
stability. It is

[[Page 79939]]

widely used in the automotive and consumer electronics industry as well 
as many other high-performance uses. Polyoxymethylene is made from 
methane and is manufactured through the polymerization of formaldehyde. 
Taxable chemicals constitute 50.0 percent by weight of the materials 
used to produce this substance.
    (6) Process Identified in Petition as Predominant Method of 
Production of Substance: The reaction of aqueous formaldehyde with an 
alcohol to create a hemiformal; dehydration of the hemiformal/water 
mixture (either by extraction or vacuum distillation); and release of 
the formaldehyde by heating the hemiformal. The formaldehyde is then 
polymerized by anionic catalysis, and the resulting polymer stabilized 
by reaction with acetic anhydride.
    (7) Stoichiometric Material Consumption Equation, Based on Process 
Identified as Predominant Method of Production:

n CH4 + n \1/2\ O2 [rarr] 
(CH2O)n + n H2

    (8) Rate of Tax Calculated by Petitioner Based on Petitioner's 
Conversion Factors for Taxable Chemicals Used in Production of 
Substance:

Rate of Tax: $ 3.65 per ton
Conversion Factor: 0.53 for methane

    (9) Public Docket Number: IRS-2022-0033

Stephanie Bland,
Branch Chief (Passthroughs and Special Industries), IRS Office of Chief 
Counsel.
[FR Doc. 2022-28276 Filed 12-27-22; 8:45 am]
BILLING CODE 4830-01-P