Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction, 61544 [2022-21826]
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61544
Federal Register / Vol. 87, No. 196 / Wednesday, October 12, 2022 / Proposed Rules
(1) [The text of proposed § 1.42–
19(c)(1) is the same as the text of § 1.42–
19T(c)(1) in the final and temporary rule
published elsewhere in this issue of the
Federal Register].
(2) [The text of proposed § 1.42–
19(c)(2) is the same as the text of § 1.42–
19T(c)(2) in the final and temporary rule
published elsewhere in this issue of the
Federal Register].
(3) * * *
(iv) [The text of proposed § 1.42–
19(c)(3)(iv) is the same as the text of
§ 1.42–19T(c)(3)(iv) in the final and
temporary rule published elsewhere in
this issue of the Federal Register].
(4) [The text of proposed § 1.42–
19(c)(4) is the same as the text of § 1.42–
19T(c)(4) in the final and temporary rule
published elsewhere in this issue of the
Federal Register].
(d) * * *
(2) [The text of proposed § 1.42–
19(d)(2) is the same as the text of § 1.42–
19T(d)(2) in the final and temporary
rule published elsewhere in this issue of
the Federal Register].
*
*
*
*
*
(f) [The text of proposed § 1.42–19(f)
is the same as the text of § 1.42–19T(f)
in the final and temporary rule
published elsewhere in this issue of the
Federal Register].
Douglas W. O’Donnell,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2022–22100 Filed 10–7–22; 11:15 am]
BILLING CODE 4830–01–P
Background
The notice of proposed rulemaking
and notice of public hearing that are the
subject of this document are under
section 7803(e) of the Internal Revenue
Code.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG–125693–19]
RIN 1545–BP72
Resolution of Federal Tax
Controversies by the Independent
Office of Appeals; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to a notice of
proposed rulemaking and notice of
public hearing.
AGENCY:
This document contains a
correction to a notice of proposed
rulemaking and notice of public hearing
(REG–125693–19) that were published
in the Federal Register on Tuesday,
September 13, 2022. The proposed
regulations are related to the IRS
Independent Office of Appeals’
resolution of Federal tax controversies
without litigation and related to
jspears on DSK121TN23PROD with PROPOSALS
SUMMARY:
VerDate Sep<11>2014
18:05 Oct 11, 2022
Jkt 259001
requests for referral to that office
following the issuance of a notice of
deficiency to a taxpayer by the IRS.
DATES: Written or electronic comments
are still being accepted and must be
received by November 14, 2022.
Requests to speak and outlines of topics
to be discussed at the public hearing
scheduled for November 29, 2022, at 10
a.m. EST must be received by November
14, 2022.
ADDRESSES: Commenters are strongly
encouraged to submit public comments
electronically. Submit electronic
submissions via the Federal
eRulemaking Portal at
www.regulations.gov (indicate IRS and
REG–125693–19) by following the
online instructions for submitting
comments. Once submitted to the
Federal eRulemaking Portal, comments
cannot be edited or withdrawn. The
Department of the Treasury (Treasury
Department) and the IRS will publish
for public availability any comment to
its public docket. Send paper
submissions to: CC:PA:LPD:PR (REG–
125693–19), Room 5203, Internal
Revenue Service, P.O. Box 7604, Ben
Franklin Station, Washington, DC
20044.
FOR FURTHER INFORMATION CONTACT:
Concerning this correction, Keith L.
Brau at (202) 317–5437; concerning
submissions of comments and outlines
of topics for the public hearing, Regina
Johnson, (202) 317–6901 (not toll-free
numbers) or publichearings@irs.gov.
SUPPLEMENTARY INFORMATION:
Correction of Publication
Accordingly, the notice of proposed
rulemaking and notice of hearing (REG–
125693–19), which were the subject of
FR Doc. 2022–19662, published
September 13, 2022, at 87 FR 55934, are
corrected as follows:
On page 55951, in § 301.7803–2, the
third column, the third and fourth lines
of paragraph (h) are corrected to read
‘‘by Appeals made on or after [Date 30
days after a Treasury Decision finalizing
these rules is published in the Federal
Register].
Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel, (Procedure and
Administration).
[FR Doc. 2022–21826 Filed 10–11–22; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF VETERANS
AFFAIRS
38 CFR Part 21
RIN 2900–AR56
85/15 Rule Calculations, Waiver
Criteria, and Reports
Department of Veterans Affairs.
Proposed rule.
AGENCY:
ACTION:
The Department of Veterans
Affairs (VA) is proposing to amend its
educational assistance regulations by
eliminating the four 85/15 rule
calculation exemptions for students in
receipt of certain types of institutional
aid. Currently, VA regulations provide
exceptions that allow certain categories
of students to be considered ‘‘nonsupported’’ for purposes of the 85/15
rule notwithstanding their receipt of
institutional aid. VA is proposing to
eliminate these exceptions, thus
clarifying the types of scholarships that
educational institutions must include in
their calculations of ‘‘supported’’
students. Also, VA is proposing to
revise the criteria that shall be
considered by the Director of Education
Service when granting an 85/15 rule
compliance waiver. Lastly, VA is
proposing to amend the timeline for
certain educational institutions’
submission of 85/15 compliance reports.
DATES: Comments must be received on
or before December 12, 2022.
ADDRESSES: Comments may be
submitted through
www.Regulations.gov, Comments
should indicate that they are submitted
in response to ‘‘RIN 2900–AR56(P)—
Amendments to 85/15 Rule
Calculations, Waiver Criteria, and
Reports. Comments received will be
available at regulations.gov for public
viewing, inspection, or copies.
FOR FURTHER INFORMATION CONTACT:
Cheryl Amitay, Chief, Policy and
Regulation Development Staff (225B),
Chief of Policy & Regulations, Education
Service, Department of Veterans Affairs,
810 Vermont Avenue NW, Washington,
DC 20420, (202) 461–9800. (This is not
a toll-free number.)
SUPPLEMENTARY INFORMATION: The 85/15
rule (38 U.S.C. 3680A(d); 38 CFR
21.4201(a)) prohibits the Department of
Veterans Affairs (VA) from paying
educational assistance benefits to any
new students once ‘‘more than 85
percent of the students enrolled in the
[program of education] are having all or
part of their tuition, fees, or other
charges paid to or for them by the
educational institution or by the
Department of Veterans Affairs.’’ 38
SUMMARY:
E:\FR\FM\12OCP1.SGM
12OCP1
]]>Agencies
[Federal Register Volume 87, Number 196 (Wednesday, October 12, 2022)]
[Proposed Rules]
[Page 61544]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-21826]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-125693-19]
RIN 1545-BP72
Resolution of Federal Tax Controversies by the Independent Office
of Appeals; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking and notice of
public hearing.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to a notice of proposed
rulemaking and notice of public hearing (REG-125693-19) that were
published in the Federal Register on Tuesday, September 13, 2022. The
proposed regulations are related to the IRS Independent Office of
Appeals' resolution of Federal tax controversies without litigation and
related to requests for referral to that office following the issuance
of a notice of deficiency to a taxpayer by the IRS.
DATES: Written or electronic comments are still being accepted and must
be received by November 14, 2022. Requests to speak and outlines of
topics to be discussed at the public hearing scheduled for November 29,
2022, at 10 a.m. EST must be received by November 14, 2022.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-125693-
19) by following the online instructions for submitting comments. Once
submitted to the Federal eRulemaking Portal, comments cannot be edited
or withdrawn. The Department of the Treasury (Treasury Department) and
the IRS will publish for public availability any comment to its public
docket. Send paper submissions to: CC:PA:LPD:PR (REG-125693-19), Room
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning this correction, Keith L.
Brau at (202) 317-5437; concerning submissions of comments and outlines
of topics for the public hearing, Regina Johnson, (202) 317-6901 (not
toll-free numbers) or [email protected].
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking and notice of public hearing that
are the subject of this document are under section 7803(e) of the
Internal Revenue Code.
Correction of Publication
Accordingly, the notice of proposed rulemaking and notice of
hearing (REG-125693-19), which were the subject of FR Doc. 2022-19662,
published September 13, 2022, at 87 FR 55934, are corrected as follows:
On page 55951, in Sec. 301.7803-2, the third column, the third and
fourth lines of paragraph (h) are corrected to read ``by Appeals made
on or after [Date 30 days after a Treasury Decision finalizing these
rules is published in the Federal Register].
Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-21826 Filed 10-11-22; 8:45 am]
BILLING CODE 4830-01-P
