Department of the Treasury March 28, 2018 – Federal Register Recent Federal Regulation Documents

Certain Non-Government Attorneys Not Authorized To Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor
Document Number: 2018-06242
Type: Proposed Rule
Date: 2018-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations to amend regulations under section 7602(a) of the Internal Revenue Code relating to administrative proceedings. Current regulations permit any person authorized to receive returns and return information under section 6103(n) and the regulations thereunder to receive and review summoned books, papers, and other data, and, in the presence and under the guidance of an IRS officer or employee, participate fully in the interview of a witness in a summons interview. These proposed regulations significantly narrow the scope of the current regulations by excluding non-government attorneys from receiving summoned books, papers, records, or other data or from participating in the interview of a witness summoned by the IRS to provide testimony under oath, with a limited exception. These proposed regulations affect taxpayers involved in a federal tax examination and other persons whose books and records or testimony are sought to be examined by the IRS under section 7602(a).
Allocation of Controlled Group Research Credit
Document Number: 2018-06241
Type: Rule
Date: 2018-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups). This document also contains final regulations relating to the allocation of the railroad track maintenance credit and the election for a reduced research credit.
Proposed Collection; Comment Request for Form 990-BL and Form 6069.
Document Number: 2018-06239
Type: Notice
Date: 2018-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, and Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2018-06237
Type: Notice
Date: 2018-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning international boycott report.
Credit for Indian Coal Production and Inflation Adjustment Factor for Calendar Year 2017
Document Number: 2018-06236
Type: Notice
Date: 2018-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The 2017 inflation adjustment factor is used in determining the availability of the credit for Indian coal production under section 45. Section 40408 of Division A of the Bipartisan Budget Act of 2018 extends the credit period for the Indian coal production credit from an 11-year period beginning on January 1, 2006, to a 12-year period beginning on January 1, 2006. This provision is effective for coal produced in the United States or a possession thereof after December 31, 2016.
Proposed Collection; Comment Request for Form 4506
Document Number: 2018-06234
Type: Notice
Date: 2018-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 4506, Request for Copy of Tax Return.
Recruitment Notice for the Taxpayer Advocacy Panel
Document Number: 2018-06224
Type: Notice
Date: 2018-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice of Open Season for Recruitment of IRS Taxpayer Advocacy Panel (TAP) Members.
Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee
Document Number: 2018-06222
Type: Notice
Date: 2018-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications 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.
Notice of OFAC Sanctions Actions.
Document Number: 2018-06216
Type: Notice
Date: 2018-03-28
Agency: Department of the Treasury, Office of Foreign Assets Control
The Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the names of one or more persons that have been placed on OFAC's Specially Designated Nationals and Blocked Persons List based on OFAC's determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of these persons are blocked, and U.S. persons are generally prohibited from engaging in transactions with them.