Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws, 17901-17902 [2013-06709]

Download as PDF srobinson on DSK4SPTVN1PROD with PROPOSALS Federal Register / Vol. 78, No. 57 / Monday, March 25, 2013 / Proposed Rules or 18 of title 38, as determined by the Secretary of Veterans Affairs, in coordination with the Secretary of Health and Human Services and the Secretary of Treasury; (6) a health plan’’. 4. On page 7317, in the preamble, column 1, under the paragraph heading ‘‘Minimum Essential Coverage’’, line 1 from the top of the column, the language ‘‘to Peace Corps volunteers, and (7) the’’ is corrected to read ‘‘to Peace Corps volunteers; and (7) the’’. 5. On page 7317, in the preamble, column 2, under the paragraph heading ‘‘Minimum Essential Coverage’’, line 6 of the first full paragraph of the column, the language ‘‘possession for the month or (2) if the’’ is corrected to read ‘‘possession for the month, or (2) if the’’. 6. On page 7318, in the preamble, column 2, under the paragraph heading ‘‘i. In General’’, lines 6 through 10 of the first full paragraph of the column, the language ‘‘either of the following: (1) A governmental plan (within the meaning of section 2791(d)(8) of the Public Health Service Act (PHSA) (42 U.S.C. 300gg-91(d)(8)) or (2) any other plan or’’ is corrected to read ‘‘either of the following: (1) a governmental plan (within the meaning of section 2791(d)(8) of the Public Health Service Act (PHSA) (42 U.S.C. 300gg-91(d)(8)), or (2) any other plan or’’. 7. On page 7321, in the preamble, column 1, under the paragraph heading ‘‘B. Credit Allowable Under Section 36B’’, lines 9 through 14 of the second full paragraph of the column, the language ‘‘The monthly premiums for the month for one or more qualified health plans in which the taxpayers or a member of the taxpayers family (coverage family) is enrolled through the Exchange serving the rating area where they reside’’ is corrected to read ‘‘the monthly premiums for the month for one or more qualified health plans in which the taxpayers or a member of the taxpayers family (coverage family) is enrolled through the Exchange serving the rating area where they reside,’’. 8. On page 7321, in the preamble, column 2, under the paragraph heading ‘‘f. Household Income Below Return Filing Threshold’’, line 9 of the second full paragraph of the column, the language ‘‘as a dependent also is exempt as well’’ is corrected to ‘‘as a dependent also is exempt’’. § 1.5000A–1 [Corrected] 9. On page 7325, column 1, paragraph (d)(4), the language ‘‘Rating area. Rating area has the same meaning as in § 1.38B–1(n).’’ is corrected to read ‘‘Rating area. Rating area has the same meaning as in § 1.36B–1(n).’’. VerDate Mar<15>2010 17:07 Mar 22, 2013 Jkt 229001 § 1.5000A–2 [Corrected] 10. On page 7325, column 2, line 4 of paragraph (b)(7), the language ‘‘of the National Defense authorization’’ is corrected to read ‘‘of the National Defense Authorization’’. 11. On page 7325, column 3, line 7 of paragraph (c)(1), the language ‘‘by an employer to the employee, which’’ is corrected to read ‘‘by an employer to the employee that’’. § 1.5000A–3 [Corrected] 12. On page 7326, column 3, line 8 of paragraph (e)(3)(ii)(A), the language ‘‘(whether though salary reduction or’’ is corrected to read ‘‘(whether through salary reduction or’’. 13. On page 7327, column 3, line 9 of paragraph (e)(4)(ii)(B)(1), the language ‘‘plan though the Exchange) that would’’ is corrected to read ‘‘plan through the Exchange) that would’’. 14. On page 7328, column 2, line 16 of paragraph (e)(4)(iii) Example 2.(ii), the language ‘‘$2,600. Under paragraph (f)(2) of this section,’’ is corrected to read ‘‘$2,600. Under paragraph (e)(1) of this section,’’. LaNita VanDyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2013–06702 Filed 3–22–13; 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 Internal Revenue Service (IRS), Treasury. ACTION: Extension of time to receive outlines of topics to be discussed at public hearing. AGENCY: This document extends the due date to submit outlines of testimony 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 SUMMARY: PO 00000 Frm 00014 Fmt 4702 Sfmt 4702 17901 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. The public hearing is being held on Wednesday, April 10, 2013, at 10:00 a.m. The IRS must now receive outlines of the topics to be discussed at the public hearing by Friday, March 29, 2013. DATES: 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 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). 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 Friday, March 29, 2013. The notice of public hearing published in the Federal Register on March 15, 2013 (78 FR 16446), inadvertently limited the period for submitting outlines to five days. ADDRESSES: E:\FR\FM\25MRP1.SGM 25MRP1 17902 Federal Register / Vol. 78, No. 57 / Monday, March 25, 2013 / Proposed Rules This notice extends this period for outlines to be submitted by members of the public who previously submitted written comments. This notice does not affect the date or time of the scheduled public hearing, which will be held on April 10, 2013 at 10 a.m. 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. 2013–06709 Filed 3–20–13; 11:15 am] BILLING CODE 4830–01–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Parts 52 and 81 [EPA–R09–OAR–2012–0971; 9793–6] Approval and Promulgation of Implementation Plans and Designation of Areas for Air Quality Planning Purposes; State of California; Redesignation of San Diego County to Attainment for the 1997 8-Hour Ozone Standard Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: EPA is proposing to approve, as a revision of the California state implementation plan, a request from the California Air Resources Board to redesignate the San Diego County ozone nonattainment area to attainment of the 1997 8-hour ozone National Ambient Air Quality Standard (1997 ozone standard) because the request meets the statutory requirements for redesignation under the Clean Air Act. EPA is also proposing to approve the State’s plan for maintaining the 1997 ozone standard in srobinson on DSK4SPTVN1PROD with PROPOSALS SUMMARY: VerDate Mar<15>2010 17:07 Mar 22, 2013 Jkt 229001 San Diego County for ten years beyond redesignation, and the inventories and related motor vehicle emissions budgets within the plan, because they meet the applicable requirements for such plans and budgets. DATES: Comments must be received on or before April 24, 2013. ADDRESSES: Submit your comments, identified by Docket ID Number EPA– R09–OAR–2012–0971, by one of the following methods: 1. http://www.regulations.gov: Follow the on-line instructions for submitting comments. 2. Email: r9_airplanning@epa.gov. 3. Fax: 415–947–3579 4. Mail or deliver: John Ungvarsky (AIR–2), U.S. Environmental Protection Agency, Region IX, 75 Hawthorne Street, San Francisco, CA 94105–3901. Deliveries are only accepted during the Regional Office’s normal hours of operation. Instructions: All comments will be included in the public docket without change and may be made available online at http://www.regulations.gov, including any personal information provided, unless the comment includes Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Information that you consider CBI or otherwise protected should be clearly identified as such and should not be submitted through http:// www.regulations.gov or email. http:// www.regulations.gov is an anonymous access system, and EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send email directly to EPA, your email address will be automatically captured and included as part of the public comment. If EPA cannot read your comment due to technical difficulties and cannot contact you for clarification, EPA may not be able to consider your comment. Docket: Generally, documents in the docket for this action are available electronically at www.regulations.gov and in hard copy at EPA Region IX, 75 Hawthorne Street, San Francisco, California. While all documents in the docket are listed at www.regulations.gov, some information may be publicly available only at the hard copy location (e.g., copyrighted material, large maps), and some may not be publicly available in either location (e.g., CBI). To inspect the hard copy materials, please schedule an appointment during normal business hours with the contact listed in the FOR FURTHER INFORMATION CONTACT section. FOR FURTHER INFORMATION CONTACT: John Ungvarsky, Air Planning Office (AIR–2), PO 00000 Frm 00015 Fmt 4702 Sfmt 4702 U.S. Environmental Protection Agency, Region IX, (415) 972–3963, ungvarsky.john@epa.gov. SUPPLEMENTARY INFORMATION: Throughout this document, whenever ‘‘we,’’ ‘‘us,’’ or ‘‘our’’ is used, we mean EPA. This supplementary information section is arranged as follows: Table of Contents I. Summary of Today’s Proposed Action II. Background III. Procedural Requirements for Adoption and Submittal of SIP Revisions IV. Substantive Requirements for Redesignation V. Evaluation of the State’s Redesignation Request for the San Diego County 8-Hour Ozone Nonattainment Area A. Determination That the Area Has Attained the Applicable NAAQS B. The Area Must Have a Fully Approved SIP Meeting Requirements Applicable for Purposes of Redesignation Under Section 110 and Part D 1. Basic SIP Requirements Under CAA Section 110 2. Part D Requirements a. Introduction b. Subpart 1 Requirements c. Subpart 2 Requirements C. The Area Must Show the Improvement in Air Quality Is Due to Permanent and Enforceable Emissions Reductions D. The Area Must Have a Fully Approved Maintenance Plan Under CAA Section 175A 1. Attainment Inventory 2. Maintenance Demonstration 3. Monitoring Network 4. Verification of Continued Attainment 5. Contingency Provisions 6. Subsequent Maintenance Plan Revisions 7. Motor Vehicle Emissions Budgets VI. Proposed Action and Request for Public Comment VII. Statutory and Executive Order Reviews I. Summary of Today’s Proposed Action EPA is proposing to take several related actions. First, under Clean Air Act (CAA or ‘‘Act’’) section 110(k)(3), EPA is proposing to approve a maintenance plan for the 1997 8-hour ozone standard (‘‘San Diego 8-hour maintenance plan’’) for the San Diego County 1997 ozone nonattainment area (‘‘San Diego 8-hour area’’) as a revision to the California state implementation plan (SIP).1 The San Diego 8-hour maintenance plan is included in a document titled Redesignation Request and Maintenance Plan for the 1997 National Ozone Standard for San Diego County (December 2012) submitted by 1 On March 27, 2008 (73 FR 16436), EPA promulgated a revised 8-hour ozone standard of 0.075 ppm (the 2008 8-hour ozone standard), and on May 21, 2012, EPA designated San Diego County as nonattainment for the 2008 8-hour ozone standard (77 FR 30088). This rulemaking relates only to the 1997 8-hour ozone standard and does not relate to the 2008 8-hour ozone standard. E:\FR\FM\25MRP1.SGM 25MRP1

Agencies

[Federal Register Volume 78, Number 57 (Monday, March 25, 2013)]
[Proposed Rules]
[Pages 17901-17902]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-06709]


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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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Extension of time to receive outlines of topics to be discussed 
at public hearing.

-----------------------------------------------------------------------

SUMMARY: This document extends the due date to submit outlines of 
testimony 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 now receive outlines of the topics to be 
discussed at the public hearing by Friday, March 29, 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 
Friday, March 29, 2013. The notice of public hearing published in the 
Federal Register on March 15, 2013 (78 FR 16446), inadvertently limited 
the period for submitting outlines to five days.

[[Page 17902]]

    This notice extends this period for outlines to be submitted by 
members of the public who previously submitted written comments. This 
notice does not affect the date or time of the scheduled public 
hearing, which will be held on April 10, 2013 at 10 a.m.
    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. 2013-06709 Filed 3-20-13; 11:15 am]
BILLING CODE 4830-01-P