Internal Revenue Service February 2024 – Federal Register Recent Federal Regulation Documents

Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing
Document Number: 2024-04262
Type: Proposed Rule
Date: 2024-02-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations regarding excise taxes on taxable distributions made by a sponsoring organization from a donor advised fund (DAF), and on the agreement of certain fund managers to the making of such distributions.
Proposed Collection; Comment Request for Form 15434
Document Number: 2024-04104
Type: Notice
Date: 2024-02-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 concerning, Application for Employee Retention Credit (ERC) Voluntary Disclosure Program.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee
Document Number: 2024-04002
Type: Notice
Date: 2024-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2024-04001
Type: Notice
Date: 2024-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Communications 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.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2024-04000
Type: Notice
Date: 2024-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Assistance Center Improvements 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.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2024-03999
Type: Notice
Date: 2024-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Special Projects 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.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2024-03997
Type: Notice
Date: 2024-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2024-03996
Type: Notice
Date: 2024-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's 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. This meeting will be held via teleconference.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Iso-butanol
Document Number: 2024-03897
Type: Notice
Date: 2024-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that iso-butanol be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
Low Income Taxpayer Clinic Grant Program; Availability of 2024 Supplemental Grant Opportunity
Document Number: 2024-03791
Type: Notice
Date: 2024-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a notice that the IRS has provided a supplemental grant opportunity in www.grants.gov for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant. Supplemental grant funds may be awarded for start-up expenditures incurred by new clinics during 2024. The budget and the period of performance for the grant will be July 1, 2024-December 31, 2024. The application period runs from February 26, 2024, through April 10, 2024. Organizations currently receiving a grant for 2024 are not eligible to apply for this supplemental grant opportunity.
Reporting for Qualified Tuition and Related Expenses, Education Tax Credits; Comment Period Reopening
Document Number: 2024-03862
Type: Proposed Rule
Date: 2024-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury and the IRS are reopening the comment period for REG-131418-14, relating to the reporting requirements for qualified tuition and related expenses under Section 6050S, as well as to the proposed amendments to the regulations on the education tax credits under section 25A.
Proposed Collection; Comment Request for Form 4506-C
Document Number: 2024-03708
Type: Notice
Date: 2024-02-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 concerning, IVES Request for Transcript of Tax Return.
Definition of Energy Property and Rules Applicable to the Energy Credit; Correction
Document Number: 2024-03632
Type: Proposed Rule
Date: 2024-02-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects a notice of proposed rulemaking (REG- 132569-17) published in the Federal Register on November 22, 2023, containing proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Caprolactam
Document Number: 2024-03589
Type: Notice
Date: 2024-02-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that caprolactam be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nylon 6
Document Number: 2024-03588
Type: Notice
Date: 2024-02-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that nylon 6 be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
Taxpayer Advocacy Panel Committee; Charter Renewal
Document Number: 2024-03332
Type: Notice
Date: 2024-02-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Charter for the Taxpayer Advocacy Panel Committee (TAP), has been renewed for a two-year period beginning February 12, 2024.
Proposed Collection; Comment Request for Notice 2024-2
Document Number: 2024-03367
Type: Notice
Date: 2024-02-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 concerning, Miscellaneous Changes Under the SECURE 2.0 Act of 2022.
Agency Collection Activities; Requesting Comments on Certified Professional Employer Organization (CPEO) Program
Document Number: 2024-03362
Type: Notice
Date: 2024-02-20
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 CPEO online system Identity Verification Application, Responsible Individual Personal Attestation (RIPA), Certified Professional Employer Organization Application, Form 14751, Form 8973, and TD 9860.
Definition of Energy Property and Rules Applicable to the Energy Credit; Hearing
Document Number: 2024-03423
Type: Proposed Rule
Date: 2024-02-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Correction to Filing of Petition for Polyphenylene Sulfide
Document Number: 2024-03141
Type: Notice
Date: 2024-02-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This supplemental notice of filing announces a correction to the stoichiometric material consumption equation in the notice of filing for the polyphenylene sulfide petition that was published in the Federal Register on December 30, 2022. This supplemental notice of filing also requests comments on the corrected petition. This supplemental notice of filing is not a determination that the list of taxable substances is modified.
Proposed Collection; Comment Request for Preparer Hardship Waiver Request and Preparer Explanation for Not Filing Electronically
Document Number: 2024-03033
Type: Notice
Date: 2024-02-14
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 preparer hardship waiver request and preparer explanation for not filing electronically.
Meeting of the Electronic Tax Administration Advisory Committee
Document Number: 2024-02726
Type: Notice
Date: 2024-02-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Electronic Tax Administration Advisory Committee (ETAAC) will hold a public meeting via telephone conference line on Wednesday, March 20, 2024.
Proposed Collection; Comment Request for Form 13803
Document Number: 2024-02575
Type: Notice
Date: 2024-02-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 concerning Application to Participate in the Income Verification Express Service (IVES) Program For Mortgage Services Only.
Proposed Collection; Comment Request Relating to Pre-Approved Plans Program
Document Number: 2024-02574
Type: Notice
Date: 2024-02-08
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 pre- approved plans program.
Proposed Collection; Comment Request Concerning Power of Attorney and Declaration of Representative
Document Number: 2024-02476
Type: Notice
Date: 2024-02-07
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 (PRA 95). The IRS is soliciting comments concerning power of attorney and declaration of representative.
Recruitment Notice for the Taxpayer Advocacy Panel
Document Number: 2024-02471
Type: Notice
Date: 2024-02-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice of open season for recruitment of IRS Taxpayer Advocacy Panel (TAP) members.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Revenue Procedure 2024-4
Document Number: 2024-02254
Type: Notice
Date: 2024-02-06
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 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. Currently, the IRS is soliciting comments concerning Revenue Procedure 2024-4 (and successor guidance).
Proposed Collection; Comment Request for Election Out of Generation-Skipping Transfer (GST) Deemed Allocations
Document Number: 2024-02185
Type: Notice
Date: 2024-02-05
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 (PRA 95). The IRS is soliciting comments concerning the reporting burden associated with making the Election Out of Generation-Skipping Transfer(GST) Deemed Allocations.
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