Proposed Rule2022-05577
User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
March 17, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-114209-21) that was published in the Federal Register on Tuesday, March 1, 2022. The notice of proposed rulemaking contains proposed amendments to the regulations relating to user fees for enrolled agents and enrolled retirement plan agents.
Full Text
<html>
<head>
<title>Federal Register, Volume 87 Issue 52 (Thursday, March 17, 2022)</title>
</head>
<body><pre>
[Federal Register Volume 87, Number 52 (Thursday, March 17, 2022)]
[Proposed Rules]
[Page 15148]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-05577]
========================================================================
Proposed Rules
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains notices to the public of
the proposed issuance of rules and regulations. The purpose of these
notices is to give interested persons an opportunity to participate in
the rule making prior to the adoption of the final rules.
========================================================================
Federal Register / Vol. 87, No. 52 / Thursday, March 17, 2022 /
Proposed Rules
[[Page 15148]]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[REG-114209-21]
RIN 1545-BQ17
User Fees Relating to Enrolled Agents and Enrolled Retirement
Plan Agents; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking and notice of
public hearing.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to a notice of proposed
rulemaking and notice of public hearing (REG-114209-21) that was
published in the Federal Register on Tuesday, March 1, 2022. The notice
of proposed rulemaking contains proposed amendments to the regulations
relating to user fees for enrolled agents and enrolled retirement plan
agents.
DATES: Written or electronic comments as well as requests to speak and
outlines of topics to be discussed at the public hearing must be
received by May 2, 2022. The public hearing is being held by
teleconference on May 11, 2022 at 10 a.m. EST.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and REG-114209-
21). Once submitted to the Federal eRulemaking Portal, comments cannot
be edited or withdrawn. The IRS expects to have limited personnel
available to process comments that are submitted on paper or through
the mail. Any comments submitted on paper will be considered to the
extent practicable. The IRS will publish any comments submitted
electronically, and to the extent practicable comments submitted on
paper, to the public docket. Send submissions to: CC:PA:LPD:PR (REG-
114209-21), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben
Franklin Station, Washington, DC 20044. For those requesting to speak
during the hearing, send an outline of topic submissions electronically
via the Federal eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS
and REG-114209-21). Individuals who want to testify (by telephone) at
the public hearing must send an email to <a href="/cdn-cgi/l/email-protection#0e7e7b6c62676d666b6f7c6760697d4e677c7d20696178"><span class="__cf_email__" data-cfemail="8cfcf9eee0e5efe4e9edfee5e2ebffcce5feffa2ebe3fa">[email protected]</span></a> to
receive the telephone number and access code for the hearing. The
subject line of the email must contain the regulation number REG-
114209-21 and the word TESTIFY. For example, the subject line may say:
Request to TESTIFY at Hearing for REG-114209-21. The email should
include a copy of the speaker's public comments and outline of topics.
Individuals who want to attend (by telephone) the public hearing must
also send an email to <a href="/cdn-cgi/l/email-protection#a7d7d2c5cbcec4cfc2c6d5cec9c0d4e7ced5d489c0c8d1"><span class="__cf_email__" data-cfemail="c4b4b1a6a8ada7aca1a5b6adaaa3b784adb6b7eaa3abb2">[email protected]</span></a> to receive the telephone
number and access code for the hearing. The subject line of the email
must contain the regulation number REG-114209-21 and the word ATTEND.
For example, the subject line may say: Request to ATTEND Hearing for
REG-114209-21. To request special assistance during the telephonic
hearing, contact the Publications and Regulations Branch of the Office
of Associate Chief Counsel (Procedure and Administration) by sending an
email to <a href="/cdn-cgi/l/email-protection#5f2f2a3d33363c373a3e2d3631382c1f362d2c71383029"><span class="__cf_email__" data-cfemail="a7d7d2c5cbcec4cfc2c6d5cec9c0d4e7ced5d489c0c8d1">[email protected]</span></a> (preferred) or by telephone at (202)
317-5177 (not a toll-free number).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Mark Shurtliff at (202) 317-6845; concerning cost methodology, Michael
A. Weber at (202) 803-9738; concerning submission of comments, the
public hearing, and the access code to attend the hearing by telephone,
Regina Johnson at (202) 317-5177 (not toll-free numbers) or
<a href="/cdn-cgi/l/email-protection" class="__cf_email__" data-cfemail="512124333d383239343023383f3622111803027f363e27">[email protected]</a>.
SUPPLEMENTARY INFORMATION:
Background
The proposed regulations that are the subject of this correction
are under section 9701 of Title 31 of the United States Code.
Need for Correction
As published, the notice of proposed rulemaking and notice of
public hearing (REG-114209-21) contains errors regarding certain dates
that need to be corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking and notice of public
hearing (REG-114209-21), that are the subject of FR Doc 2022-04303,
published on March 1, 2022 (87 FR 11366), are corrected to read as
follows:
On page 11367, in the first column, under the caption DATES, the
first and second sentences are corrected to read ``Electronic or
written comments must be received by May 2, 2022. The public hearing is
being held by teleconference on May 11, 2022 at 10 a.m. EST.''
Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-05577 Filed 3-16-22; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on March 17, 2022.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.