Proposed Rule2024-23972
Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing
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
October 18, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on the proposed rule (REG-120137-19) that was published in the Federal Register on Tuesday, July 2, 2024. The proposed regulations relate to the payment of tax by commercially acceptable means and reflect changes to the law made by the Taxpayer First Act that would allow the IRS to directly accept payments of tax by credit or debit card, without having to connect taxpayers to third-party payment processors.
Full Text
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<title>Federal Register, Volume 89 Issue 202 (Friday, October 18, 2024)</title>
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[Federal Register Volume 89, Number 202 (Friday, October 18, 2024)]
[Proposed Rules]
[Page 83825]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-23972]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-120137-19]
RIN 1545-BP66
Update of Regulations Regarding Payment of Tax by Commercially
Acceptable Means; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Proposed rule; public hearing
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SUMMARY: This document provides a notice of public hearing on the
proposed rule (REG-120137-19) that was published in the Federal
Register on Tuesday, July 2, 2024. The proposed regulations relate to
the payment of tax by commercially acceptable means and reflect changes
to the law made by the Taxpayer First Act that would allow the IRS to
directly accept payments of tax by credit or debit card, without having
to connect taxpayers to third-party payment processors.
DATES: The public hearing is scheduled to be held on December 6, 2024,
at 10 a.m. Eastern Time (ET). The IRS must receive speakers' outlines
of the topics to be discussed at the public hearing by November 6,
2024. If no outlines are received by November 6, 2024, the public
hearing will be cancelled.
ADDRESSES: The public hearing is being held in the Auditorium, at the
Internal Revenue Service Building, 1111 Constitution Avenue NW,
Washington, DC. Due to security procedures, visitors must enter at the
Constitution Avenue entrance. In addition, all visitors must present a
valid photo identification to enter the building. Because of access
restrictions, visitors will not be admitted beyond the immediate
entrance area more than 30 minutes before the hearing starts.
Participants may alternatively testify or attend the hearing by
telephone.
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-120137-
19). Send paper submissions to CC:PA:01:PR (REG-120137-19), Room 5205,
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Crystal Jackson-Kaloz at (202) 317-5191 (not a toll-free number);
concerning the submission of requests to testify, the hearing, the
access code to attend the hearing by phone, or to be placed on the
building access list to attend the public hearing, contact the
Publications and Regulations Section at (202) 317-6901 (not a toll-free
number), or by email at <a href="/cdn-cgi/l/email-protection#0b7b7e69676268636e6a7962656c784b627978256c647d"><span class="__cf_email__" data-cfemail="0a7a7f68666369626f6b7863646d794a637879246d657c">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
notice of proposed rulemaking (REG-120137-19) that was published in the
Federal Register on Tuesday, July 2, 2024 (89 FR 54746).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
wish to present oral comments at the hearing must submit an outline of
the topics to be discussed and the time to be devoted to each topic by
November 6, 2024.
A period of 10 minutes will be allotted to each person for making
comments. An agenda showing the scheduling of the speakers will be
prepared after the deadline for receiving outlines has passed. Copies
of the agenda will be available free of charge at the hearing and via
the Federal eRulemaking Portal (<a href="https://www.Regulations.gov">https://www.Regulations.gov</a>) under the
title of Supporting & Related Material. If no outline of the topics to
be discussed at the hearing is received by November 6, 2024, the public
hearing will be cancelled. If the public hearing is cancelled, a
notification of cancellation of the public hearing will be published in
the Federal Register.
Individuals who want to testify in person at the public hearing
must send an email to <a href="/cdn-cgi/l/email-protection#38484d5a54515b505d594a51565f4b78514a4b165f574e"><span class="__cf_email__" data-cfemail="9aeaeff8f6f3f9f2fffbe8f3f4fde9daf3e8e9b4fdf5ec">[email protected]</span></a> to have your legal name
added to the building access list. The subject line of the email must
contain the regulation number REG-120137-19 and the language ``TESTIFY
In Person.'' For example, the subject line may say: Request to TESTIFY
In Person at Hearing for REG-120137-19.
Individuals who want to testify by telephone at the public hearing
must send an email to <a href="/cdn-cgi/l/email-protection#e8989d8a84818b808d899a81868f9ba8819a9bc68f879e"><span class="__cf_email__" data-cfemail="e5959087898c868d8084978c8b8296a58c9796cb828a93">[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-120137-19 and the language
``TESTIFY Telephonically.'' For example, the subject line may say:
Request to TESTIFY Telephonically at Hearing for REG-120137-19.
Individuals who want to attend the public hearing in person without
testifying must also send an email to <a href="/cdn-cgi/l/email-protection#cebebbaca2a7ada6abafbca7a0a9bd8ea7bcbde0a9a1b8"><span class="__cf_email__" data-cfemail="f8888d9a94919b909d998a91969f8bb8918a8bd69f978e">[email protected]</span></a> to have
your legal name added to the building access list. The subject line of
the email must contain the regulation number REG-120137-19 and the
language ``ATTEND In Person.'' For example, the subject line may say:
Request to ATTEND In Person for REG-120137-19. Requests to attend the
public hearing must be received by 5 p.m. ET on November 29, 2024. The
hearing will be made accessible to people with disabilities. Requests
for special assistance during the hearing must be received by 5 p.m. ET
on November 27, 2024.
Individuals who want to attend the public hearing by telephone
without testifying must also send an email to <a href="/cdn-cgi/l/email-protection#daaaafb8b6b3b9b2bfbba8b3b4bda99ab3a8a9f4bdb5ac"><span class="__cf_email__" data-cfemail="413134232d282229242033282f2632012833326f262e37">[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-
120137-19 and the language ``ATTEND Hearing Telephonically.'' For
example, the subject line may say: Request to ATTEND Hearing
Telephonically for REG-120137-19. Requests to attend the public hearing
must be received by 5 p.m. ET on November 29, 2024.
Any questions regarding speaking at or attending the public hearing
may also be emailed to <a href="/cdn-cgi/l/email-protection#f38386919f9a909b9692819a9d9480b39a8180dd949c85"><span class="__cf_email__" data-cfemail="09797c6b65606a616c687b60676e7a49607b7a276e667f">[email protected]</span></a>.
Regina L. Johnson,
Federal Register Liaison, Publications and Regulations Section,
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2024-23972 Filed 10-17-24; 8:45 am]
BILLING CODE 4830-01-P
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