Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee, 14559 [2024-03997]
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Federal Register / Vol. 89, No. 39 / Tuesday, February 27, 2024 / Notices
(b) Petition Content.
(1) Substance name: Iso-butanol.
The substance is also known as
isobutanol, iso butyl alcohol, 2-methyl
propan-1-ol, or 2-methyl-1-propanol.
(2) Petitioner: OQ Chemicals
Corporation, an exporter of iso-butanol.
(3) Proposed classification numbers:
(i) HTSUS number: 2905.14.50.10.
(ii) Schedule B number: 2905.14.5010.
(iii) CAS number: 78–83–1.
(4) Petition filing dates:
(i) Petition filing date for purposes of
making a determination: January 25,
2024.
(ii) Petition filing date for purposes of
section 11.02 of Rev. Proc. 2022–26, as
modified by section 3 of Rev. Proc.
2023–20: April 1, 2023.
(5) Description from petition:
According to the petition, iso-butanol is
an isomer of n-butanol. Iso-butanol is a
four carbon branched aliphatic alcohol.
It is used as a solvent or in the
manufacture of esters, such as isobutyl
acetate, isobutyl acrylate, and isobutyl
methacrylate.
Iso-butanol is made from methane and
propylene. Taxable chemicals constitute
78.41 percent by weight of the materials
used to produce this substance.
(6) Process identified in petition as
predominant method of production of
substance: Iso-butanol is co-produced
by hydroformylation of propylene to
produce both iso-butyraldehyde and nbutyraldehyde followed by
hydrogenation of the aldehyde
intermediates to the corresponding isobutanol and n-butanol.
An explanation of the predominant
method of production:
a. Partial oxidation of methane with
oxygen to produce synthesis gas, a
mixture of carbon monoxide and
hydrogen. OQ uses a Partial Oxidation
(POX) process that is non catalytic but
operates at >1300 deg C and >40 atm
pressure. Thus, synthesis gas is
produced from methane and oxygen:
CH4 + 1⁄2 O2 → CO + 2H2
b. Oxo process: Hydroformylation of
propylene with carbon monoxide and
hydrogen over a catalyst to produce isobutyraldehyde. (Reaction also produces
normal butyraldehyde simultaneously
not shown for simplification;
stoichiometry is the same for either the
iso or the normal aldehyde.) Thus, isobutyraldehyde is produced from
propylene and syngas.
CO + H2 + CH2 =CH–CH3 → (CH3)2CH–CHO
c. Iso-butyraldehyde is hydrogenated
with hydrogen over a catalyst. Thus, isobutanol is produced from isobutyraldehyde and hydrogen.
(CH3)2-CH–CHO + H2 →
(CH3)2CHCH2OH
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16:53 Feb 26, 2024
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(7) Stoichiometric material
consumption equation, based on
process identified as predominant
method of production:
CH4 (methane) + 1⁄2 O2 + CH2 = CH–
CH3 (propylene) → (CH3)2CHCH2OH
(iso-butanol)
(8) Tax rate calculated by Petitioner,
based on Petitioner’s conversion factors
for taxable chemicals used in
production of substance:
(i) Tax rate: $7.07 per ton.
(ii) Conversion factors: 0.22 for
methane, 0.57 for propylene.
(9) Public docket number: IRS–2024–
0007.
Michael Beker,
Senior Counsel (Passthroughs and Special
Industries), IRS Office of Chief Counsel.
[FR Doc. 2024–03897 Filed 2–26–24; 8:45 am]
BILLING CODE 4830–01–P
us at the website: https://
www.improveirs.org. The agenda will
include a committee discussion about
new and old issues and starting out the
new TAP year.
Dated: February 21, 2024.
Shawn Collins,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2024–03997 Filed 2–26–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel’s Toll-Free Phone
Lines Project Committee
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel’s Notices and
Correspondence Project Committee
Internal Revenue Service (IRS)
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel’s Notices and
Correspondence Project Committee will
be conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service. This meeting will be held via
teleconference.
DATES: The meeting will be held
Tuesday, March 12, 2024.
FOR FURTHER INFORMATION CONTACT:
Robert Rosalia at 1–888–912–1227 or
(718) 834–2203.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. app. (1988) that
an open meeting of the Taxpayer
Advocacy Panel’s Notices and
Correspondence Project Committee will
be held Tuesday, March 12, 2024, at 11
a.m. eastern time. The public is invited
to make oral comments or submit
written statements for consideration.
Due to limited time and structure of
meeting, notification of intent to
participate must be made with Robert
Rosalia. For more information, please
contact Robert Rosalia at 1–888–912–
1227 or (718) 834–2203, or write TAP
Office, 2 Metrotech Center, 100 Myrtle
Avenue, Brooklyn, NY 11201 or contact
SUMMARY:
PO 00000
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14559
Notice of meeting.
An open meeting of the
Taxpayer Advocacy Panel’s Toll-Free
Phone Lines Project Committee will be
conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service. This meeting will be held via
teleconference.
SUMMARY:
The meeting will be held
Tuesday, March 12, 2024.
DATES:
FOR FURTHER INFORMATION CONTACT:
Rosalind Matherne at 1–888–912–1227
or 202–317–4115.
Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. app. (1988) that
an open meeting of the Taxpayer
Advocacy Panel Toll-Free Phone Lines
Project Committee will be held Tuesday,
March 12, 2024, at 2 p.m. eastern time.
The public is invited to make oral
comments or submit written statements
for consideration. Due to limited time
and structure of meeting, notification of
intent to participate must be made with
Rosalind Matherne. For more
information, please contact Rosalind
Matherne at 1–888–912–1227 or 202–
317–4115, or write TAP Office, 1111
Constitution Ave. NW, Room 1509,
Washington, DC 20224 or contact us at
the website: https://www.improveirs.org.
The agenda includes a committee
discussion new and old issues and
starting the new TAP year.
SUPPLEMENTARY INFORMATION:
Dated: February 21, 2024.
Shawn Collins,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2024–04002 Filed 2–26–24; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 89, Number 39 (Tuesday, February 27, 2024)]
[Notices]
[Page 14559]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-03997]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer Advocacy Panel's Notices and
Correspondence Project Committee
AGENCY: Internal Revenue Service (IRS) Treasury.
ACTION: Notice of meeting.
-----------------------------------------------------------------------
SUMMARY: An open meeting of the Taxpayer Advocacy Panel's Notices and
Correspondence Project Committee will be conducted. The Taxpayer
Advocacy Panel is soliciting public comments, ideas, and suggestions on
improving customer service at the Internal Revenue Service. This
meeting will be held via teleconference.
DATES: The meeting will be held Tuesday, March 12, 2024.
FOR FURTHER INFORMATION CONTACT: Robert Rosalia at 1-888-912-1227 or
(718) 834-2203.
SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to section
10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. app. (1988)
that an open meeting of the Taxpayer Advocacy Panel's Notices and
Correspondence Project Committee will be held Tuesday, March 12, 2024,
at 11 a.m. eastern time. The public is invited to make oral comments or
submit written statements for consideration. Due to limited time and
structure of meeting, notification of intent to participate must be
made with Robert Rosalia. For more information, please contact Robert
Rosalia at 1-888-912-1227 or (718) 834-2203, or write TAP Office, 2
Metrotech Center, 100 Myrtle Avenue, Brooklyn, NY 11201 or contact us
at the website: https://www.improveirs.org. The agenda will include a
committee discussion about new and old issues and starting out the new
TAP year.
Dated: February 21, 2024.
Shawn Collins,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2024-03997 Filed 2-26-24; 8:45 am]
BILLING CODE 4830-01-P
