Classification of Certain Foreign Entities; Hearing Cancellation, 41165 [05-14083]
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41165
Proposed Rules
Federal Register
Vol. 70, No. 136
Monday, July 18, 2005
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.
DEPARTMENT OF THE TREASURY
requested to speak. Therefore, the
public hearing scheduled for July 27,
2005, is cancelled.
and requests for a public hearing,
Treena Garrett of the Regulations Unit at
(202) 622–7180 (not toll-free numbers).
Cynthia Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedure and
Administration).
[FR Doc. 05–14083 Filed 7–15–05; 8:45 am]
SUPPLEMENTARY INFORMATION:
Internal Revenue Service
BILLING CODE 4830–01–P
26 CFR Part 301
DEPARTMENT OF THE TREASURY
[REG–148521–04]
Internal Revenue Service
RIN 1545–BD77
26 CFR Part 301
Classification of Certain Foreign
Entities; Hearing Cancellation
[REG–131739–03]
Internal Revenue Service (IRS),
Treasury.
ACTION: Cancellation of notice of public
hearing on proposed rulemaking.
AGENCY:
SUMMARY: This document cancels a
public hearing on proposed regulation
relating to certain business entities
included on the list of foreign business
entities that are always classified as
corporations for Federal tax purposes.
DATES: The public hearing, originally
scheduled for July 27, 2005, 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 (202)
622–7180 (not a toll-free number).
SUPPLEMENTARY INFORMATION: A notice
of proposed rulemaking and notice of
public hearing that appeared in the
Federal Register on Thursday, April 14,
2005, (70 FR 19722), announced that a
public hearing was scheduled for July
27, 2005, at 10 a.m., in the IRS
Auditorium, Internal Revenue Service
Building, 1111 Constitution Avenue,
NW., Washington, DC. The subject of
the public hearing is under section 7701
of the Internal Revenue Code.
The public comment period for these
regulations expired on July 13, 2005.
The outlines of oral comments were due
on July 6, 2005. 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
Wednesday, July 13, 2005, no one has
VerDate jul<14>2003
15:10 Jul 15, 2005
Jkt 205001
RIN 1545–BC45
Substitute for Return
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
SUMMARY: In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations relating to the IRS preparing
or executing returns for persons who fail
to make required returns. The text of
those regulations also serves as the text
of these proposed regulations.
DATES: Written or electronically
generated comments and requests for a
public hearing must be received by
October 17, 2005.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–131739–03), Room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be hand
delivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to: CC:PA:LPD:PR (REG–131739–03),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC. Alternatively,
taxpayers may submit comments
electronically via the IRS Internet site at
https://www.irs.gov/regs or via the
Federal eRulemaking Portal at https://
www.regulations.gov (IRS and REG–
131739–03).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Tracey B. Leibowitz, (202) 622–4940;
concerning submissions of comments
PO 00000
Frm 00001
Fmt 4702
Sfmt 4702
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend 26 CFR part
301 relating to section 6020. The
temporary regulations retain the method
by which an internal revenue officer or
employee prepares a return under
section 6020(a). Further, the temporary
regulations provide that a document (or
set of documents) signed by an
authorized internal revenue officer or
employee is a return under section
6020(b) if the document (or set of
documents) identifies the taxpayer by
name and taxpayer identification
number, contains sufficient information
from which to compute the taxpayer’s
tax liability, and the document (or set of
documents) purport to be a return under
section 6020(b). A Form 13496, ‘‘IRC
Section 6020(b) Certification,’’ or any
other form that an authorized internal
revenue officer or employee signs and
uses to identify a document (or set of
documents) containing the information
set forth above as a section 6020(b)
return, and the documents identified,
constitute a valid section 6020(b) return.
The text of those regulations also serve
as the text of these proposed
regulations. The preamble to the
temporary regulations explains the
amendments.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations, and, because these
regulations do not impose a collection
of information on small entities, the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply. Pursuant to
section 7805(f) of the Internal Revenue
Code, this notice of proposed
rulemaking will be submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on their impact.
E:\FR\FM\18JYP1.SGM
18JYP1
]]>Agencies
[Federal Register Volume 70, Number 136 (Monday, July 18, 2005)]
[Proposed Rules]
[Page 41165]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-14083]
========================================================================
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.
========================================================================
Federal Register / Vol. 70, No. 136 / Monday, July 18, 2005 /
Proposed Rules
[[Page 41165]]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-148521-04]
RIN 1545-BD77
Classification of Certain Foreign Entities; 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 regulation
relating to certain business entities included on the list of foreign
business entities that are always classified as corporations for
Federal tax purposes.
DATES: The public hearing, originally scheduled for July 27, 2005, 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 (202) 622-7180 (not a toll-
free number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice
of public hearing that appeared in the Federal Register on Thursday,
April 14, 2005, (70 FR 19722), announced that a public hearing was
scheduled for July 27, 2005, at 10 a.m., in the IRS Auditorium,
Internal Revenue Service Building, 1111 Constitution Avenue, NW.,
Washington, DC. The subject of the public hearing is under section 7701
of the Internal Revenue Code.
The public comment period for these regulations expired on July 13,
2005. The outlines of oral comments were due on July 6, 2005. 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
Wednesday, July 13, 2005, no one has requested to speak. Therefore, the
public hearing scheduled for July 27, 2005, is cancelled.
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-14083 Filed 7-15-05; 8:45 am]
BILLING CODE 4830-01-P
