Tax Avoidance Transactions; Hearing Cancellation
Federal Register: May 27, 2009 (Volume 74, Number 100)
Proposed Rules
Page 25177
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
DOCID:fr27my09-11
Proposed Rules
Federal Register
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.
Page 25177
DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 301
REG-138326-07
RIN 1545-BH22
Tax Avoidance Transactions; Hearing Cancellation
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 rulemaking under section 6231 of the Internal Revenue Code that allows the IRS to convert partnership items to nonpartnership items when the application of the unified partnership audit and litigation procedures of sections 6221 through 6234 (TEFRA partnership procedures) with respect to certain tax avoidance transactions interferes with the effective and efficient enforcement of the internal revenue laws.
DATES: The public hearing, originally scheduled for June 4, 2009, 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 Friday, February 13, 2009 (74 FR 7205), announced that a public hearing was scheduled for June 4, 2009, at 10 a.m., in the auditorium, Internal Revenue Building, 1111 Constitution
Avenue, NW., Washington, DC. The subject of the public hearing is under section 6231 of the Internal Revenue Code.
The public comment period for these regulations expired on May 14, 2009. Outlines of topics to be discussed at the hearing were due on May 15, 2009. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit an outline of the topics to be addressed. As of Wednesday,
May 20, 2009, no one has requested to speak. Therefore, the public hearing scheduled for June 4, 2009, is cancelled.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
FR Doc. E9-12167 Filed 5-26-09; 8:45 am
BILLING CODE 4830-01-P
