Participation of a Person Described in Section 6103(n) in a Summons Interview Under Section 7602(a)(2) of the Internal Revenue Code, 34668-34669 [2014-14264]
Download as PDF
<![CDATA[
34668
Federal Register / Vol. 79, No. 117 / Wednesday, June 18, 2014 / Proposed Rules
By direction of the Commission.
Donald S. Clark,
Secretary.
[FR Doc. 2014–14058 Filed 6–17–14; 8:45 am]
BILLING CODE 6750–01–P
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Food and Drug Administration
21 CFR Chapter I
[Docket No. FDA–2013–N–0590]
RIN 0910–AG97
Implementation of the Food and Drug
Administration Food Safety
Modernization Act Amendments to the
Reportable Food Registry Provisions
of the Federal Food, Drug, and
Cosmetic Act; Reopening of Comment
Period
AGENCY:
Food and Drug Administration,
HHS.
Advance notice of proposed
rulemaking; reopening of comment
period.
ACTION:
The Food and Drug
Administration (FDA or we) is
reopening the comment period for the
advance notice of proposed rulemaking
that appeared in the Federal Register of
March 26, 2014. In the advance notice
of proposed rulemaking, FDA solicited
comments, data, and information to
assist the Agency in implementing the
FDA Food Safety Modernization Act
(FSMA), which added new provisions to
the Reportable Food Registry (RFR)
requirements of the Federal Food, Drug,
and Cosmetic Act (the FD&C Act). We
are taking this action in response to a
request for an extension to allow
interested persons additional time to
submit comments.
DATES: Submit either electronic or
written comments by August 18, 2014.
ADDRESSES: You may submit comments,
identified by Agency name, Docket No.
FDA–2013–N–0590 and/or Regulatory
Information Number (RIN) 0910–AG97,
by any of the following methods:
SUMMARY:
emcdonald on DSK67QTVN1PROD with PROPOSALS
Electronic Submissions
Submit electronic comments in the
following way:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
Written Submissions
Submit written submissions in the
following way:
• Mail/Hand delivery/Courier (for
paper submissions): Division of Dockets
VerDate Mar<15>2010
17:25 Jun 17, 2014
Jkt 232001
Management (HFA–305), Food and Drug
Administration, 5630 Fishers Lane, Rm.
1061, Rockville, MD 20852.
Instructions: All submissions received
must include the Agency name, Docket
No. FDA–2013–N–0590, and RIN 0910–
AG97 for this advance notice of
proposed rulemaking. All comments
received may be posted without change
to https://www.regulations.gov, including
any personal information provided. For
additional information on submitting
comments, see the ‘‘Request for
Comments’’ heading of the
SUPPLEMENTARY INFORMATION section of
this document.
Docket: For access to the docket to
read background documents or
comments received, go to https://
www.regulations.gov and insert the
docket number, found in brackets in the
heading of this document, into the
‘‘Search’’ box and follow the prompts
and/or go to the Division of Dockets
Management (HFA–305), Food and Drug
Administration, 5630 Fishers Lane, Rm.
1061, Rockville, MD 20852.
FOR FURTHER INFORMATION CONTACT: Ted
Elkin, Center for Food Safety and
Applied Nutrition (HFS–008), Food and
Drug Administration, 5100 Paint Branch
Pkwy, College Park, MD 20740, 240–
402–2428; or April Hodges, Center for
Veterinary Medicine (HFV–230), Food
and Drug Administration, 7519 Standish
Pl., Rockville, MD 20855, 240–276–
9237.
SUPPLEMENTARY INFORMATION:
I. Background
In the Federal Register of March 26,
2014 (79 FR 16698), we published an
advance notice of proposed rulemaking
with a 75-day comment period to
request comments to assist us in
implementing FSMA, which added new
provisions to the RFR requirements of
the FD&C Act. Interested persons were
originally given until June 9, 2014, to
comment on the advance notice of
proposed rulemaking.
We have received a request for a 60day extension of the comment period for
the advance notice of proposed
rulemaking. The request conveyed
concern that the 75-day comment period
did not allow sufficient time to develop
a meaningful or thoughtful response to
the advance notice of proposed
rulemaking particularly in light of other
FSMA-related rulemakings for which
the Agency is also requesting comments.
We have considered the request and
are reopening the comment period for
the advance notice of proposed
rulemaking for 60 days, until August 18,
2014. We believe that reopening the
comment period an additional 60 days
PO 00000
Frm 00028
Fmt 4702
Sfmt 4702
allows adequate time for interested
persons to submit comments without
significantly delaying rulemaking on
these important issues.
II. Request for Comments
Interested persons may submit either
electronic comments regarding this
document to https://www.regulations.gov
or written comments to the Division of
Dockets Management (see ADDRESSES). It
is only necessary to send one set of
comments. Received comments may be
seen in the Division of Dockets
Management between 9 a.m. and 4 p.m.,
Monday through Friday, and will be
posted to the docket at https://
www.regulations.gov.
Dated: June 13, 2014.
Leslie Kux,
Assistant Commissioner for Policy.
[FR Doc. 2014–14213 Filed 6–17–14; 8:45 am]
BILLING CODE 4164–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG–121542–14]
RIN 1545–BM24
Participation of a Person Described in
Section 6103(n) in a Summons
Interview Under Section 7602(a)(2) of
the Internal Revenue Code
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations to modify existing
regulations (TD 8091, amended by TD
9195) promulgated under section
7602(a) of the Internal Revenue Code to
clarify that persons with whom the
Internal Revenue Service or the Office of
Chief Counsel contracts for services
described in section 6103(n) and its
implementing regulations may be
included as persons designated to
receive summoned books, papers,
records, or other data and to take
summoned testimony under oath. The
text of the temporary regulations also
serves as the text of these proposed
regulations.
SUMMARY:
Written or electronic comments
and requests for a public hearing must
be received by September 16, 2014.
DATES:
E:\FR\FM\18JNP1.SGM
18JNP1
Federal Register / Vol. 79, No. 117 / Wednesday, June 18, 2014 / Proposed Rules
Send submissions to:
CC:PA:LPD:PR (REG–121542–14), Room
5203, Internal Revenue Service, P.O.
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–121542–
14), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC, or sent electronically
via the Federal eRulemaking Portal at
www.regulations.gov (IRS REG–121542–
14).
FOR FURTHER INFORMATION CONTACT:
Concerning submission of comments,
Oluwafunmilayo (Funmi) Taylor, (202)
317–6901; concerning the proposed
regulations, A M Gulas, (202) 317–6834
(not toll-free numbers).
SUPPLEMENTARY INFORMATION:
ADDRESSES:
emcdonald on DSK67QTVN1PROD with PROPOSALS
Background and Explanation of
Provisions
The temporary regulations in the
Rules and Regulations section of this
issue of the Federal Register amend
Procedure and Administration
Regulations (26 CFR part 301)
promulgated under section 7602 of the
Internal Revenue Code. The text of the
temporary regulations also serves as the
text of these proposed regulations. The
preamble to the temporary regulations
explains these proposed regulations.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866, as
supplemented by Executive Order
13563. Therefore, a regulatory
assessment is not required. The IRS has
also determined that section 553(b) of
the Administrative Procedure Act (5
U.S.C. chapter 5) does not apply to these
regulations, and because the regulations
do not impose an information collection
on small entities, the Regulatory
Flexibility Act (5 U.S.C. chapter 6) does
not apply. Therefore, a regulatory
flexibility analysis is not required.
Pursuant to section 7805(f) of the
Internal Revenue Code, the IRS will
submit the proposed regulations to the
Chief Counsel for Advocacy of the Small
Business Administration for comments
about the regulations’ impact on small
business.
regulations. All comments will be
available for public inspection and
copying. The IRS will schedule a public
meeting if one is requested, in writing,
by a person who submits written
comments. If the IRS does schedule a
public hearing, the IRS will publish
notice of the date, time, and place for
the public hearing in the Federal
Register.
17:25 Jun 17, 2014
Jkt 232001
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket Number USCG–2014–0300]
RIN 1625–AA00
Drafting Information
The principal author of these
regulations is A M Gulas of the Office
of Associate Chief Counsel (Procedure
and Administration).
Safety Zones; Fireworks Displays in
the Sector Columbia River Captain of
the Port Zone
AGENCY:
List of Subjects in 26 CFR Part 301
Employment taxes, estate taxes, excise
taxes, gift taxes, income taxes, penalties,
reporting and recordkeeping
requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
amended as follows:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. In § 301.7602–1, new
paragraph (b)(3) is added to read as
follows:
■
§ 301.7602–1
witnesses.
Examination of books and
*
*
*
*
*
(b) * * *
(3) [The text of proposed § 301.7602–
1(b)(3) is the same as the text of
§ 301.7602–1T(b)(3) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
Heather C. Maloy,
Acting Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2014–14264 Filed 6–17–14; 8:45 am]
BILLING CODE 4830–01–P
Comments and Requests for a Public
Hearing
Before these proposed regulations are
adopted as final, the IRS will consider
any written (signed original and 8
copies) or electronic comments timely
submitted. The IRS requests comments
on all aspects of these proposed
VerDate Mar<15>2010
34669
PO 00000
Frm 00029
Fmt 4702
Sfmt 4702
ACTION:
Coast Guard, DHS.
Notice of proposed rulemaking.
The Coast Guard proposes to
add twenty four new fireworks events at
various locations in the Sector Columbia
River Captain of the Port zone. The
Coast Guard also proposes to correct the
location of some existing fireworks
events in the Sector Columbia River
Captain of the Port zone. In addition,
the Coast Guard proposes to change the
format of the existing regulation by
using a table to list each fireworks.
When these safety zones are activated
and subject to enforcement, this rule
would limit the movement of vessels
within the established firework display
areas. These additional safety zones and
corrections to existing safety zones are
necessary to prevent injury and to
protect life and property of the maritime
public from hazards associated with
fireworks displays.
DATES: Comments and related material
must be received by the Coast Guard on
or before July 18, 2014.
Requests for public meetings must be
received by the Coast Guard on or before
June 25, 2014.
ADDRESSES: You may submit comments
identified by docket number USCG–
2014-xxxx using any one of the
following methods:
(1) Federal eRulemaking Portal:
https://www.regulations.gov
(2) Fax: 202–493–2251.
(3) Mail or Delivery: Docket
Management Facility (M–30), U.S.
Department of Transportation, West
Building Ground Floor, Room W12–140,
1200 New Jersey Avenue SE.,
Washington, DC 20590–0001. Deliveries
accepted between 9 a.m. and 5 p.m.,
Monday through Friday, except federal
holidays. The telephone number is 202–
366–9329.
See the ‘‘Public Participation and
Request for Comments’’ portion of the
SUPPLEMENTARY INFORMATION section
below for further instructions on
submitting comments. To avoid
duplication, please use only one of
these three methods.
SUMMARY:
E:\FR\FM\18JNP1.SGM
18JNP1
]]>Agencies
[Federal Register Volume 79, Number 117 (Wednesday, June 18, 2014)]
[Proposed Rules]
[Pages 34668-34669]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-14264]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-121542-14]
RIN 1545-BM24
Participation of a Person Described in Section 6103(n) in a
Summons Interview Under Section 7602(a)(2) of the Internal Revenue Code
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations to modify
existing regulations (TD 8091, amended by TD 9195) promulgated under
section 7602(a) of the Internal Revenue Code to clarify that persons
with whom the Internal Revenue Service or the Office of Chief Counsel
contracts for services described in section 6103(n) and its
implementing regulations may be included as persons designated to
receive summoned books, papers, records, or other data and to take
summoned testimony under oath. The text of the temporary regulations
also serves as the text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by September 16, 2014.
[[Page 34669]]
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-121542-14), Room
5203, Internal Revenue Service, P.O. 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-
121542-14), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue NW., Washington, DC, or sent electronically via the Federal
eRulemaking Portal at www.regulations.gov (IRS REG-121542-14).
FOR FURTHER INFORMATION CONTACT: Concerning submission of comments,
Oluwafunmilayo (Funmi) Taylor, (202) 317-6901; concerning the proposed
regulations, A M Gulas, (202) 317-6834 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
The temporary regulations in the Rules and Regulations section of
this issue of the Federal Register amend Procedure and Administration
Regulations (26 CFR part 301) promulgated under section 7602 of the
Internal Revenue Code. The text of the temporary regulations also
serves as the text of these proposed regulations. The preamble to the
temporary regulations explains these proposed regulations.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866, as supplemented by Executive Order 13563. Therefore, a
regulatory assessment is not required. The IRS has also determined that
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5)
does not apply to these regulations, and because the regulations do not
impose an information collection on small entities, the Regulatory
Flexibility Act (5 U.S.C. chapter 6) does not apply. Therefore, a
regulatory flexibility analysis is not required. Pursuant to section
7805(f) of the Internal Revenue Code, the IRS will submit the proposed
regulations to the Chief Counsel for Advocacy of the Small Business
Administration for comments about the regulations' impact on small
business.
Comments and Requests for a Public Hearing
Before these proposed regulations are adopted as final, the IRS
will consider any written (signed original and 8 copies) or electronic
comments timely submitted. The IRS requests comments on all aspects of
these proposed regulations. All comments will be available for public
inspection and copying. The IRS will schedule a public meeting if one
is requested, in writing, by a person who submits written comments. If
the IRS does schedule a public hearing, the IRS will publish notice of
the date, time, and place for the public hearing in the Federal
Register.
Drafting Information
The principal author of these regulations is A M Gulas of the
Office of Associate Chief Counsel (Procedure and Administration).
List of Subjects in 26 CFR Part 301
Employment taxes, estate taxes, excise taxes, gift taxes, income
taxes, penalties, reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 301 is amended as follows:
PART 301--PROCEDURE AND ADMINISTRATION
0
Paragraph 1. The authority citation for part 301 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. In Sec. 301.7602-1, new paragraph (b)(3) is added to read as
follows:
Sec. 301.7602-1 Examination of books and witnesses.
* * * * *
(b) * * *
(3) [The text of proposed Sec. 301.7602-1(b)(3) is the same as the
text of Sec. 301.7602-1T(b)(3) published elsewhere in this issue of
the Federal Register].
* * * * *
Heather C. Maloy,
Acting Deputy Commissioner for Services and Enforcement.
[FR Doc. 2014-14264 Filed 6-17-14; 8:45 am]
BILLING CODE 4830-01-P
