Notice2026-07587
Reestablishment of the Art Advisory Panel of the Commissioner of Internal Revenue
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
April 20, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The charter for the Art Advisory Panel will be re-established for a two-year period beginning no sooner than seven days following publication of this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 75 (Monday, April 20, 2026)</title>
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[Federal Register Volume 91, Number 75 (Monday, April 20, 2026)]
[Notices]
[Page 21081]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-07587]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Reestablishment of the Art Advisory Panel of the Commissioner of
Internal Revenue
AGENCY: Internal Revenue Service, Department of the Treasury.
ACTION: Notice of Reestablishment of the Art Advisory Panel of the
Commissioner of Internal Revenue.
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SUMMARY: The charter for the Art Advisory Panel will be re-established
for a two-year period beginning no sooner than seven days following
publication of this notice.
FOR FURTHER INFORMATION CONTACT: Valeria B. Farr, 1835 Assembly Street,
Suite 508, Columbia, SC 29201. Telephone: (803) 312-7828 (not a toll-
free number).
SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to section
8(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. 1008, that the
Art Advisory Panel of the Commissioner of Internal Revenue, a necessary
committee that is in the public interest, will be reestablished for a
two-year period beginning no sooner than seven days following
publication of this notice.
The Panel helps the Internal Revenue Service review and evaluate
the acceptability of property appraisals submitted by taxpayers in
support of the fair market value claimed on works of art involved in
Federal Income, Estate or Gift taxes in accordance with sections 170,
2031, and 2512 of the Internal Revenue Code of 1986, as amended.
For the Panel to perform this function, Panel records and
discussions must include tax return information. Therefore, the Panel
meetings will be closed to the public since all portions of the
meetings will concern matters that are exempted from disclosure under
the provisions of section 552b(c)(3), (4), (6) and (7) of Title 5 of
the U.S. Code. This determination, which is in accordance with section
9(d) of the Federal Advisory Committee Act, is necessary to protect the
confidentiality of tax returns and return information as required by
section 6103 of the Internal Revenue Code.
Spencer W. Clark,
Committee Management Officer, U.S. Department of the Treasury.
[FR Doc. 2026-07587 Filed 4-17-26; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on April 20, 2026.
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