[Federal Register: December 30, 2002 (Volume 67, Number 250)]
[Proposed Rules]
[Page 79538]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr30de02-12]
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Proposed Rules
Federal Register
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This section of the FEDERAL REGISTER contains notices to the public of
the proposed issuance of rules and regulations. The purpose of these
notices is to give interested persons an opportunity to participate in
the rule making prior to the adoption of the final rules.
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[[Page 79538]]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 301
[REG-103735-00 and REG-103736-00]
RIN 1545-AX81
Tax Shelter Disclosure Statement and Requirement to Maintain List
of Investors in Potentially Abusive Tax Shelters; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Reschedule of public hearing on proposed rulemaking.
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SUMMARY: This document contains a notice of public hearing on proposed
regulations relating to the modification of tax shelters under sections
6011, 6111, and 6112.
DATES: The public hearing is being held on Tuesday, January 7, 2002, at
10 a.m.
ADDRESSES: The public hearing is being held in room 4718, Internal
Revenue Service Building, 1111 Constitution Avenue, NW., Washington,
DC. Due to building security procedures, visitors must enter at the
1111 Constitution Avenue location. In addition, all visitors must
present photo identification to enter the building.
Mail outlines to: Regulations Unit CC:ITA:RU (REG-103735-00 and
REG-103736-00), room 5226, Internal Revenue Service, POB 7604, Ben
Franklin Station, Washington, DC 20044. Hand deliver outlines Monday
through Friday between the hours of 8 a.m. and 4 p.m. to: Regulations
Unit CC:ITA:RU (REG-103735-00 and REG-103736-00), Courier's Desk,
Internal Revenue Service, 1111 Constitution Avenue, NW., Washington,
DC. Submit electronic outlines of oral comments directly to the IRS
Internet site at http://www.irs.gov/regs.
FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments,
the hearing, and/or to be placed on the building access list to attend
the hearing contact Sonya Cruse, Paralegal, (202) 622-7180 (not a toll-
free number).
SUPPLEMENTARY INFORMATION:
The subject of the public hearing is the notice of proposed
regulations (REG-103735-00 and REG-103736-00). The public hearing was
originally scheduled on December 11, 2002, and notice of the public
hearing was published in the Federal Register on Tuesday, October 22,
2002 (67 FR 64842). Due to inclement weather, some hearing participants
were unable to attend. For this reason, the IRS is rescheduling the
public hearing.
The rules of 26 CFR 601.601(a)(3) apply to the hearing.
Persons who have submitted written comments and wish to present
oral comments at the hearing, must submit an outline of the topics to
be discussed and the amount of time to be devoted to each topic (signed
original and eight copies) by Friday, January 3, 2002.
A period of 10 minutes is allocated 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.
Because of access restrictions, the IRS will not admit visitors
beyond the immediate entrance area no 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.
Cynthia E. Grigsby,
Chief, Regulations Unit, Associated Chief Counsel, (Income Tax and
Accounting).
[FR Doc. 02-32893 Filed 12-26-02; 8:45 am]
BILLING CODE 4830-01-P