74 FR 100 pg. 25177 - Tax Avoidance Transactions; Hearing Cancellation
Type: PRORULEVolume: 74Number: 100Page: 25177
Docket number: [REG-138326-07]
FR document: [FR Doc. E9-12167 Filed 5-26-09; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-138326-07]
RIN 1545-BH22
Tax Avoidance Transactions; Hearing Cancellation
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Cancellation of notice of public hearing on proposed rulemaking.
SUMMARY:
This document cancels a public hearing on proposed rulemaking under section 6231of the Internal Revenue Code that allows the IRS to convert partnership items to nonpartnershipitems when the application of the unified partnership audit and litigation procedures of sections6221 through 6234 (TEFRA partnership procedures) with respect to certain tax avoidancetransactions interferes with the effective and efficient enforcement of the internal revenue laws.
DATES:
The public hearing, originally scheduled for June 4, 2009, at 10 a.m., is cancelled.
FOR FURTHER INFORMATION CONTACT:
Richard A. Hurst of the Publications andRegulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure andAdministration), at Richard.A.Hurst@irscounsel.treas.gov.
SUPPLEMENTARY INFORMATION:
A notice of public hearing that appeared in the Federal Register on Friday, February 13,2009 (74 FR 7205), announced that a public hearing was scheduled for June 4, 2009, at 10 a.m.,in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.The subject of the public hearing is under section 6231 of the Internal Revenue Code.
The public comment period for these regulations expired on May 14, 2009. Outlinesof topics to be discussed at the hearing were due on May 15, 2009. The notice of proposedrulemaking and notice of public hearing instructed those interested in testifying at the publichearing to submit an outline of the topics to be addressed. As of Wednesday, May 20, 2009,no one has requested to speak. Therefore, the public hearing scheduled for June 4, 2009,is cancelled.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-12167 Filed 5-26-09; 8:45 am]
BILLING CODE 4830-01-P