Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime; Correcting Amendment, 46440 [2019-19059]

Download as PDF 46440 Federal Register / Vol. 84, No. 171 / Wednesday, September 4, 2019 / Rules and Regulations VIII. Effective Date 15. The Commission is issuing this rule as a final rule without a period for public comment. Under 5 U.S.C. 553(b)(3)(A), notice-and-comment rulemaking procedures are unnecessary for ‘‘rules of agency organization, procedure, or practice.’’ This rule is therefore exempt from notice-andcomment rulemaking procedures, because it concerns the Commission’s mail procedures and practices. In particular, the rule is directed at improving the safety of the Commission, its employees, and the public, not toward a determination of the rights or interests of affected parties. The rule will not significantly affect regulated entities or the general public. 16. This rule is effective November 4, 2019. List of subjects in 18 CFR Part 385 Administrative practice and procedure, Electric power. Penalties, Pipelines, Reporting and recordkeeping requirements. By the Commission. Issued: August 28, 2019. Kimberly D. Bose, Secretary. In consideration of the foregoing, the Commission amends part 385, chapter I, title 18, Code of Federal Regulations, as follows: PART 385—RULES OF PRACTICE AND PROCEDURE 1. The authority citation for part 385 continues to read as follows: ■ Authority: 5 U.S.C. 551–557; 15 U.S.C. 717–717w, 3301–3432; 16 U.S.C. 791a–825v, 2601–2645; 28 U.S.C. 2461; 31 U.S.C 3701, 9701; 42 U.S.C. 7101–7352, 16441, 16451– 16463; 49 U.S.C. 60502; 49 App. U.S.C. 1–85 (1988); 28 U.S.C. 2461 note (1990); 28 U.S.C. 2461 note (2015). 2. In § 385.2001, the section heading and paragraphs (a)(1)(i) and (ii) are revised to read as follows: ■ jbell on DSK3GLQ082PROD with RULES § 385.2001 (a) * * * (1) * * * (i) Mailing the document through the United States Postal Service to the Secretary, Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426; (ii) Delivering the document by any source other than United States Postal Service to the Federal Energy Regulatory Commission, 12225 Wilkins Avenue, Rockville, Maryland 20852; or * * * * * BILLING CODE 6717–01–P VerDate Sep<11>2014 18:31 Sep 03, 2019 Jkt 247001 Internal Revenue Service PART 301—PROCEDURE AND ADMINISTRATION Paragraph 1. The authority citation for part 301 continues to read in part as follows: ■ 26 CFR Part 301 Authority: 26 U.S.C. 7805. [TD 9839] * * * * * Par. 2. Section 301.6223–1 is amended by revising the fifth sentence of paragraph (e)(1) to read as follows: RIN 1545–BN33 ■ Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime; Correcting Amendment § 301.6223–1 Internal Revenue Service (IRS), Treasury. AGENCY: ACTION: Correcting amendments. This document contains corrections to Treasury Decision 9839, which was published in the Federal Register for Thursday, August 9, 2018. Treasury Decision 9839 contains final regulations regarding the designation and authority of the partnership representative under the centralized partnership audit regime, which was enacted into law on November 2, 2015 by section 1101 of the Bipartisan Budget Act of 2015 (BBA). SUMMARY: These regulations are effective September 4, 2019 and applicable August 9, 2018. DATES: FOR FURTHER INFORMATION CONTACT: Partnership representative. * * * * * (e) * * * (1) * * * No later than 30 days after the IRS receives a written notification of revocation submitted at the time described in paragraph (e)(2)(i) of this section, the IRS will send written confirmation of receipt of the written notification to the partnership, the revoked partnership representative or, in the case of a revocation of only the appointment of a designated individual, to the revoked designated individual, and to the newly designated partnership representative. * * * * * * * * Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2019–19059 Filed 9–3–19; 8:45 am] BILLING CODE 4830–01–P Joy E. Gerdy Zogby of the Office of Associate Chief Counsel (Procedure and Administration), (202) 317–4927 (not toll-free numbers). DEPARTMENT OF THE TREASURY Office of Foreign Assets Control SUPPLEMENTARY INFORMATION: 31 CFR Part 582 Background Nicaragua Sanctions Regulations The final regulations (TD 9839) that are the subject of this correction are under section 1101 of the Internal Revenue Code. AGENCY: As published August 9, 2018 (83 FR 39331), the final regulation and removal of temporary regulations (TD 9839; FR Doc. 2018–17002) contained errors that may prove misleading and therefore need to be corrected. List of Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 301 is corrected by making the following correcting amendments: PO 00000 Frm 00022 Fmt 4700 Office of Foreign Assets Control, Treasury. ACTION: Final rule. The Department of the Treasury’s Office of Foreign Assets Control (OFAC) is adding regulations to implement Executive Order 13851 of November 27, 2018 (‘‘Blocking Property of Certain Persons Contributing to the Situation in Nicaragua’’). OFAC intends to supplement these regulations with a more comprehensive set of regulations, which may include additional interpretive and definitional guidance, general licenses, and statements of licensing policy. DATES: Effective: September 4, 2019. FOR FURTHER INFORMATION CONTACT: OFAC: Assistant Director for Licensing, tel.: 202–622–2480; Assistant Director for Regulatory Affairs, tel.: 202–622– 4855; or Assistant Director for Sanctions SUMMARY: Need for Correction Filings and Other Submissions. [FR Doc. 2019–18950 Filed 9–3–19; 8:45 am] DEPARTMENT OF THE TREASURY Sfmt 4700 E:\FR\FM\04SER1.SGM 04SER1

Agencies

[Federal Register Volume 84, Number 171 (Wednesday, September 4, 2019)]
[Rules and Regulations]
[Page 46440]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-19059]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9839]
RIN 1545-BN33


Partnership Representative Under the Centralized Partnership 
Audit Regime and Election To Apply the Centralized Partnership Audit 
Regime; Correcting Amendment

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

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SUMMARY: This document contains corrections to Treasury Decision 9839, 
which was published in the Federal Register for Thursday, August 9, 
2018. Treasury Decision 9839 contains final regulations regarding the 
designation and authority of the partnership representative under the 
centralized partnership audit regime, which was enacted into law on 
November 2, 2015 by section 1101 of the Bipartisan Budget Act of 2015 
(BBA).

DATES: These regulations are effective September 4, 2019 and applicable 
August 9, 2018.

FOR FURTHER INFORMATION CONTACT: Joy E. Gerdy Zogby of the Office of 
Associate Chief Counsel (Procedure and Administration), (202) 317-4927 
(not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9839) that are the subject of this 
correction are under section 1101 of the Internal Revenue Code.

Need for Correction

    As published August 9, 2018 (83 FR 39331), the final regulation and 
removal of temporary regulations (TD 9839; FR Doc. 2018-17002) 
contained errors that may prove misleading and therefore need to be 
corrected.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 301 is corrected by making the following 
correcting amendments:

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. Section 301.6223-1 is amended by revising the fifth sentence of 
paragraph (e)(1) to read as follows:


Sec.  301.6223-1   Partnership representative.

* * * * *
    (e) * * *
    (1) * * * No later than 30 days after the IRS receives a written 
notification of revocation submitted at the time described in paragraph 
(e)(2)(i) of this section, the IRS will send written confirmation of 
receipt of the written notification to the partnership, the revoked 
partnership representative or, in the case of a revocation of only the 
appointment of a designated individual, to the revoked designated 
individual, and to the newly designated partnership representative. * * 
*
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2019-19059 Filed 9-3-19; 8:45 am]
 BILLING CODE 4830-01-P