Internal Revenue Service April 11, 2023 – Federal Register Recent Federal Regulation Documents
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Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of Application for Federal Financial Assistance
This document provides notice of the availability of the application package for the 2024 Community Volunteer Income Tax Assistance (VITA) Matching Grant Program.
Proposed Collection; Comment Request Relating to the Investment Credit
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 the investment credit.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Improving Customer Experience (OMB Circular A-11, Section 280 Implementation)
The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments relating to, Improving Customer Experience (OMB Circular A-11, Section 280 Implementation), proposed by the Agency.
Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest
This document contains proposed regulations that identify transactions that are the same as, or substantially similar to, certain micro-captive transactions as listed transactions, a type of reportable transaction, and certain other micro-captive transactions as transactions of interest, another type of reportable transaction. Material advisors and certain participants in these listed transactions and transactions of interest are required to file disclosures with the IRS and are subject to penalties for failure to disclose. The proposed regulations affect participants in these transactions as well as material advisors. This document also provides notice of a public hearing on the proposed regulations.
Rules for Supervisory Approval of Penalties
This document contains proposed regulations regarding supervisory approval of certain penalties assessed by the IRS. The proposed regulations are necessary to address uncertainty regarding various aspects of supervisory approval of penalties that have arisen due to recent judicial decisions. The proposed regulations affect the IRS and persons assessed certain penalties by the IRS.
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