Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation, 68373 [2011-28660]

Download as PDF Federal Register / Vol. 76, No. 214 / Friday, November 4, 2011 / Proposed Rules rules applicable to taxable years beginning before such date. Therefore, the public hearing scheduled for November, 7, 2011 is cancelled. Steven T. Miller, Deputy Commissioner for Services and Enforcement. Guy R. Traynor, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2011–28658 Filed 11–3–11; 8:45 am] BILLING CODE 4830–01–P [FR Doc. 2011–28660 Filed 11–3–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service DEPARTMENT OF THE TREASURY 26 CFR Part 1 Alcohol and Tobacco Tax and Trade Bureau [REG–140280–09] 27 CFR Part 4 RIN 1545–BK16 [Docket No. TTB–2011–0008; Notice No. 122] Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation RIN 1513–AB84 Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of proposed rulemaking and notice of public hearing. AGENCY: This document cancels a public hearing on notice of proposed rulemaking and notice of public hearing (REG–140280–09) that would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. DATES: The public hearing, originally scheduled for November 7, 2011 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. SUMMARY: A notice of proposed rulemaking and notice of public hearing that appeared in the Federal Register on Tuesday, October 11, 2011 (76 FR 62689) announced that a public hearing was scheduled for November 7, 2011, beginning at 10 a.m. in the auditorium of the Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. The subject of the public hearing is under section 6695 of the Internal Revenue Code. The public comment period for a notice of proposed rulemaking expires on November 10, 2011. Outlines of topics to be discussed at the hearing were due on November 1, 2011. A 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 November 2, 2011, no one has requested to speak. jlentini on DSK4TPTVN1PROD with PROPOSALS SUPPLEMENTARY INFORMATION: VerDate Mar<15>2010 16:16 Nov 03, 2011 Jkt 226001 Proposed Revision to Vintage Date Requirements Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Notice of proposed rulemaking. AGENCY: The Alcohol and Tobacco Tax and Trade Bureau proposes to amend its wine labeling regulations to allow a vintage date to appear on a wine that is labeled with a country as an appellation of origin. The proposal would provide greater grape sourcing and wine labeling flexibility to winemakers, both domestic and foreign, while still ensuring that consumers are provided with adequate information as to the identity and quality of the wines they purchase. DATES: Comments must be received on or before January 3, 2012. ADDRESSES: You may send comments on this notice to one of the following addresses: • http://www.regulations.gov (via the online comment form for this notice as posted within Docket No. TTB–2011– 0008 at ‘‘Regulations.gov,’’ the Federal e-rulemaking portal); • Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, P.O. Box 14412, Washington, DC 20044–4412; or • Hand Delivery/Courier in Lieu of Mail: Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 200E, Washington, DC 20005. See the Public Participation section of this notice for specific instructions and requirements for submitting comments, and for information on how to request a public hearing. You may view copies of this notice and any comments TTB receives about this proposal at http:// www.regulations.gov within Docket No. TTB–2011–0008. A direct link to this SUMMARY: PO 00000 Frm 00008 Fmt 4702 Sfmt 4702 68373 docket is also available on the TTB Web site at http://www.ttb.gov/wine/winerulemaking.shtml under Notice No. 122. You may also view copies of this notice and any comments received about this proposal by appointment at the TTB Information Resource Center, 1310 G Street NW., Washington, DC 20005. Please call 202–453–2270 to make an appointment. FOR FURTHER INFORMATION CONTACT: Jennifer Berry, Alcohol and Tobacco Tax and Trade Bureau, Regulations and Rulings Division, P.O. Box 18152, Roanoke, VA, 24014; telephone 202– 453–1039. SUPPLEMENTARY INFORMATION: Background on Wine Labeling TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury to prescribe regulations for the labeling of wine, distilled spirits, and malt beverages. The FAA Act requires that these regulations, among other things, prohibit consumer deception and the use of misleading statements on labels, and ensure that labels provide the consumer with adequate information as to the identity and quality of the product. The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act and the regulations promulgated under it. Current Vintage Date Requirements Part 4 of the TTB regulations (27 CFR part 4) sets forth the standards promulgated under the FAA Act for the labeling and advertising of wine. Section 4.27 of the TTB regulations (27 CFR 4.27) sets forth rules regarding the use of a vintage date on wine labels. Section 4.27(a) provides that vintage wine is wine labeled with the year of harvest of the grapes and that the wine ‘‘must be labeled with an appellation of origin other than a country (which does not qualify for vintage labeling).’’ Rules regarding appellation of origin labeling are contained in § 4.25 of the TTB regulations (27 CFR 4.25). In addition, § 4.27(a)(1) provides that for American or imported wines labeled with a viticultural area appellation of origin (or its foreign equivalent), at least 95 percent of the wine must have been derived from grapes harvested in the labeled calendar year. For American or imported wines labeled with an appellation of origin other than a country or viticultural area (or its foreign equivalent), § 4.27(a)(2) provides that at least 85 percent of the wine must have been derived from grapes harvested in the labeled calendar year. E:\FR\FM\04NOP1.SGM 04NOP1

Agencies

[Federal Register Volume 76, Number 214 (Friday, November 4, 2011)]
[Proposed Rules]
[Page 68373]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-28660]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-140280-09]
RIN 1545-BK16


Tax Return Preparer Penalties Under Section 6695; Hearing 
Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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SUMMARY: This document cancels a public hearing on notice of proposed 
rulemaking and notice of public hearing (REG-140280-09) that would 
modify existing regulations related to the tax return preparer 
penalties under section 6695 of the Internal Revenue Code.

DATES: The public hearing, originally scheduled for November 7, 2011 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 proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on Tuesday, 
October 11, 2011 (76 FR 62689) announced that a public hearing was 
scheduled for November 7, 2011, beginning at 10 a.m. in the auditorium 
of the Internal Revenue Building, 1111 Constitution Avenue NW., 
Washington, DC. The subject of the public hearing is under section 6695 
of the Internal Revenue Code.
    The public comment period for a notice of proposed rulemaking 
expires on November 10, 2011. Outlines of topics to be discussed at the 
hearing were due on November 1, 2011. A 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 November 2, 2011, no one has requested to speak. 
Therefore, the public hearing scheduled for November, 7, 2011 is 
cancelled.

Guy R. Traynor,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2011-28660 Filed 11-3-11; 8:45 am]
BILLING CODE 4830-01-P