Procedure and administration: Taxpayers filing timely income tax returns to whom IRS does not provide timely notice stating additional tax liability; suspension provisions Hearing cancelled,

[Federal Register: October 4, 2007 (Volume 72, Number 192)]

[Proposed Rules]

[Page 56704]

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

[DOCID:fr04oc07-16]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-149036-04]

RIN 1545-BG75

Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed rulemaking.

SUMMARY: This document cancels a public hearing on proposed regulations for the suspension of interest, penalties, additions to tax, or additional amounts under section 6404(g) of the Internal Revenue Code. The proposed regulations explain the general rules for suspension as well as exceptions to those general rules.

DATES: The public hearing, originally scheduled for October 11, 2007, at 10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Richard A. Hurst of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration), at Richard.A.Hurst@irscounsel.treas.gov.

SUPPLEMENTARY INFORMATION: A notice of public hearing that appeared in the Federal Register on Thursday, June 21, 2007 (72 FR 34199), announced that a public hearing was scheduled for October 11, 2007, at 10 a.m., in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of the public hearing is under section 6404(g) of the Internal Revenue Code.

The public comment period for these regulations expired on September 19, 2007. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be addressed. As of Friday, September 21, 2007, no one has requested to speak. Therefore, the public hearing scheduled for October 11, 2007, is cancelled.

LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. E7-19570 Filed 10-3-07; 8:45 am]

BILLING CODE 4830-01-P