Awards for Information Relating To Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Hearing, 16446 [2013-05956]

Download as PDF srobinson on DSK4SPTVN1PROD with PROPOSALS 16446 Federal Register / Vol. 78, No. 51 / Friday, March 15, 2013 / Proposed Rules to the full-time employee (and the employee’s dependents), and (iii) the coverage offered to the full-time employee is affordable and provides minimum value. For purposes of the preceding sentence, whether the employee is a full-time employee is determined under section 4980H(c)(4), whether coverage is affordable is determined under section 36(c)(2)(C)(i), and whether coverage provides minimum value is determined under section 36B(c)(2)(C)(ii). Notwithstanding this transition relief, any waiting period for coverage under the plan must separately comply with 90-day limitation on waiting periods in section 2708 of the Public Health Service Act. Further guidance under section 2708 of the Public Health Service Act will address this limitation.’’ is corrected to read ‘‘This transition rule applies to an applicable large employer member that is required by a collective bargaining agreement to make contributions, with respect to some or all of its employees, to a multiemployer plan that offers, to individuals who satisfy the plan’s eligibility conditions, coverage that is affordable and provides minimum value, and that offers coverage to those individuals’ dependents. Under this transition rule, the applicable large employer member will not be treated, with respect to employees for whom the employer is required by the collective bargaining agreement to make contributions to the multiemployer plan, as failing to offer the opportunity to enroll in minimum essential coverage to full-time employees (and their dependents) for purposes of section 4980H(a), and will not be subject to a penalty under section 4980H(b). For purposes of this paragraph, whether the employee is a full-time employee is determined under section 4980H(c)(4), whether coverage is affordable is determined under section 36B(c)(2)(C)(i), and whether coverage provides minimum value is determined under section 36B(c)(2)(C)(ii). Notwithstanding this transition relief, any waiting period for coverage under the plan must separately comply with the 90-day limitation on waiting periods in section 2708 of the Public Health Service Act. Further guidance under section 2708 of the Public Health Service Act will address this limitation. In addition to the transition rule provided under this section IX.D, the transition rule under section IX.F of this preamble (relief with respect to offers of coverage to dependents) is applicable to multiemployer plans and employers participating in those plans.’’. VerDate Mar<14>2013 19:05 Mar 14, 2013 Jkt 229001 § 54.4980H–1 [Corrected] 4. On Page 240, column 3, paragraph (a)(4), the last sentence of the paragraph, the language ‘‘employer status, see § 54.5980H–2’’ is corrected to read ‘‘employer status, see § 54.4980H–2’’. ■ LaNita VanDyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2013–05954 Filed 3–14–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG–141066–09] RIN 1545–BL08 Awards for Information Relating To Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on notice of proposed rulemaking. AGENCY: SUMMARY: This document provides a notice of public hearing on proposed regulations that provide comprehensive guidance for the award program authorized under Internal Revenue Code section 7623, as amended. The regulations provide guidance on submitting information regarding underpayments of tax or violations of the internal revenue laws and filing claims for award, as well as on the administrative proceedings applicable to claims for award under section 7623. The regulations also provide guidance on the determination and payment of awards, and provide definitions of key terms used in section 7623. Finally, the regulations confirm that the Director, officers, and employees of the Whistleblower Office are authorized to disclose return information to the extent necessary to conduct whistleblower administrative proceedings. DATES: The public hearing is being held on Wednesday, April 10, 2013, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Wednesday, March 20, 2013. ADDRESSES: The public hearing is being held in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue NW., Washington, DC 20224. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In PO 00000 Frm 00004 Fmt 4702 Sfmt 4702 addition, all visitors must present photo identification to enter the building. Send Submissions to CC:PA:LPD:PR (REG–141066–09), room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be handdelivered Monday through Friday to CC:PA:LPD:PR (REG–141066–09), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (REG–141066–09). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Melissa Jarboe at (202) 622–3620; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing Oluwafunmilayo Taylor at (202) 622– 7180 (not toll-free numbers). The subject of the public hearing is the notice of proposed rulemaking (REG– 141066–09) that was published in the Federal Register on Tuesday, December 18, 2012 (77 FR 74798). The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing that submitted written comments by February 19, 2013, must submit an outline of the topics to be addressed and the amount of time to be denoted to each topic by Wednesday, March 20, 2013. A period of 10 minutes is allotted 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 or in the Freedom of Information Reading Room (FOIA RR) (Room 1621) which is located at the 11th and Pennsylvania Avenue NW., entrance, 1111 Constitution Avenue NW., Washington, DC 20224. Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area 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. SUPPLEMENTARY INFORMATION: LaNita VanDyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2013–05956 Filed 3–14–13; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\15MRP1.SGM 15MRP1

Agencies

[Federal Register Volume 78, Number 51 (Friday, March 15, 2013)]
[Proposed Rules]
[Page 16446]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-05956]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-141066-09]
RIN 1545-BL08


Awards for Information Relating To Detecting Underpayments of Tax 
or Violations of the Internal Revenue Laws; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations that provide comprehensive guidance for the award program 
authorized under Internal Revenue Code section 7623, as amended. The 
regulations provide guidance on submitting information regarding 
underpayments of tax or violations of the internal revenue laws and 
filing claims for award, as well as on the administrative proceedings 
applicable to claims for award under section 7623. The regulations also 
provide guidance on the determination and payment of awards, and 
provide definitions of key terms used in section 7623. Finally, the 
regulations confirm that the Director, officers, and employees of the 
Whistleblower Office are authorized to disclose return information to 
the extent necessary to conduct whistleblower administrative 
proceedings.

DATES: The public hearing is being held on Wednesday, April 10, 2013, 
at 10:00 a.m. The IRS must receive outlines of the topics to be 
discussed at the public hearing by Wednesday, March 20, 2013.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW., 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present photo identification to enter the building.
    Send Submissions to CC:PA:LPD:PR (REG-141066-09), room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-141066-09), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (REG-141066-09).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Melissa Jarboe at (202) 622-3620; concerning submissions of comments, 
the hearing and/or to be placed on the building access list to attend 
the hearing Oluwafunmilayo Taylor at (202) 622-7180 (not toll-free 
numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-141066-09) that was published in the 
Federal Register on Tuesday, December 18, 2012 (77 FR 74798).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing that submitted written 
comments by February 19, 2013, must submit an outline of the topics to 
be addressed and the amount of time to be denoted to each topic by 
Wednesday, March 20, 2013.
    A period of 10 minutes is allotted 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 or in the Freedom of Information Reading Room (FOIA RR) (Room 
1621) which is located at the 11th and Pennsylvania Avenue NW., 
entrance, 1111 Constitution Avenue NW., Washington, DC 20224.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area 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.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-05956 Filed 3-14-13; 8:45 am]
BILLING CODE 4830-01-P