Internal Revenue Service February 2018 – Federal Register Recent Federal Regulation Documents

Proposed Collection; Comment Request for Form 8904
Document Number: 2018-04099
Type: Notice
Date: 2018-02-28
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 Credit for Oil and Gas Production From Marginal Wells.
Proposed Collection; Comment Request on Information Collection Tools Relating to the Offshore Voluntary Disclosure Program (OVDP)
Document Number: 2018-04095
Type: Notice
Date: 2018-02-28
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 the Offshore Voluntary Disclosure Program (OVDP).
Art Advisory Panel of the Commissioner of Internal Revenue
Document Number: 2018-03896
Type: Notice
Date: 2018-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The charter for the Art Advisory Panel has been renewed for a two-year period beginning February 3, 2018.
Health Insurance Providers Fee
Document Number: 2018-03884
Type: Rule
Date: 2018-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The final regulations supersede and adopt the text of temporary regulations that provide rules for the definition of a covered entity. The final regulations affect persons engaged in the business of providing health insurance for United States health risks.
Proposed Collection; Comment Request for Form 982
Document Number: 2018-03488
Type: Notice
Date: 2018-02-21
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 982, Reduction of Tax Attributes Due to Discharge of Indebtedness.
Proposed Information Collection; Comment Request
Document Number: 2018-03487
Type: Notice
Date: 2018-02-21
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.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee; Change
Document Number: 2018-03482
Type: Notice
Date: 2018-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on January 18, 2018, (83 FR 2725) the meeting date has changed. The date of the meeting is: Monday, March 19, 2018 and Friday March 20, 2018.
Open meeting of the Taxpayer Advocacy Panel's Special Projects Committee; Change
Document Number: 2018-03481
Type: Notice
Date: 2018-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on January 18, 2018, (83 FR 2725) the meeting date has changed. The date of the meeting is: Monday, March 19, 2018 and Friday March 20, 2018.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee; Change
Document Number: 2018-03480
Type: Notice
Date: 2018-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on January 18, 2018, the meeting date has changed.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee; Change
Document Number: 2018-03479
Type: Notice
Date: 2018-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on January 18, 2018, the meeting date has changed.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee; Change
Document Number: 2018-03478
Type: Notice
Date: 2018-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on January 18, 2018, the meeting date has changed.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee; Change
Document Number: 2018-03477
Type: Notice
Date: 2018-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on January 18, 2018, the meeting date has changed.
Short-Term, Limited-Duration Insurance
Document Number: 2018-03208
Type: Proposed Rule
Date: 2018-02-21
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
This rule contains proposals amending the definition of short- term, limited-duration insurance for purposes of its exclusion from the definition of individual health insurance coverage. This action is being taken to lengthen the maximum period of short-term, limited- duration insurance, which will provide more affordable consumer choice for health coverage.
Eliminating Unnecessary Tax Regulations
Document Number: 2018-02918
Type: Proposed Rule
Date: 2018-02-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Pursuant to the policies stated in Executive Orders 13777 and 13789 (the executive orders), the Treasury Department and the IRS conducted a review of existing regulations, with the goal of reducing regulatory burden for taxpayers by revoking or revising existing tax regulations that meet the criteria set forth in the executive orders. This notice of proposed rulemaking proposes to streamline IRS regulations by removing 298 regulations that are no longer necessary because they do not have any current or future applicability under the Internal Revenue Code (Code) and by amending 79 regulations to reflect the proposed removal of the 298 regulations. The proposed removal and amendment of these regulations may affect various categories of taxpayers.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2018-02656
Type: Notice
Date: 2018-02-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G of the Health Insurance Portability and Accountability Act (HIPPA) of 1996, as amended. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending December 31, 2017. For purposes of this listing, long-term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship.
Proposed Information Collection; Comment Request for Regulation Project
Document Number: 2018-02318
Type: Notice
Date: 2018-02-06
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 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 the Notice of Income from Donated Intellectual Property.
Centralized Partnership Audit Regime: Adjusting Tax Attributes
Document Number: 2018-01989
Type: Proposed Rule
Date: 2018-02-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations implementing section 1101 of the Bipartisan Budget Act of 2015, which was enacted into law on November 2, 2015. The Bipartisan Budge Act repeals the current rules governing partnership audits and replaces them with a new centralized partnership audit regime that, in general, determines, assesses and collects tax at the partnership level. These proposed regulations provide rules addressing how partnerships and their partners adjust tax attributes to take into account partnership adjustments under the centralized partnership audit regime.