Proposed Rule2026-09941
Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; 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
May 18, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on the notice of proposed rules for electronic furnishing of payee statements by brokers with respect to digital asset sales.
Full Text
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<title>Federal Register, Volume 91 Issue 95 (Monday, May 18, 2026)</title>
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[Federal Register Volume 91, Number 95 (Monday, May 18, 2026)]
[Proposed Rules]
[Pages 28460-28461]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-09941]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-105064-25]
RIN 1545-BR47
Electronic Furnishing of Payee Statements Regarding Digital Asset
Sales by Brokers; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; notice of hearing.
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SUMMARY: This document provides a notice of public hearing on the
notice of proposed rules for electronic furnishing of payee statements
by brokers with respect to digital asset sales.
DATES: The public hearing on these proposed rules has been scheduled
for Wednesday, July 8, 2026, at 10:00 a.m. Eastern Time (ET). The IRS
must receive speakers' outlines of the topics to be discussed at the
public hearing by May 28, 2026. If no outlines are received by May 28,
2026, the public hearing will be cancelled.
ADDRESSES: The public hearing will be conducted by telephone only. Send
paper submissions to CC:PA:01:PR (REG-105064-25), Room 5503, Internal
Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC
20044. Submissions may be hand delivered Monday through Friday to
CC:PA:01:PR (REG-105064-25), Couriers Desk, Internal Revenue Service,
1111 Constitution Avenue NW, Washington, DC 20224 or sent
electronically via the Federal eRulemaking Portal at
<a href="http://www.regulations.gov">www.regulations.gov</a> (REG-105064-25).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed rules, Roseann
Cutrone at (202) 317-5436, (not a toll-free number); concerning
submissions of requests to testify and/or to attend the hearing,
contact the Publications and Regulations Section of the Office of
Associate Chief Counsel (Procedure and Administration) by email at
<a href="/cdn-cgi/l/email-protection#99e9ecfbf5f0faf1fcf8ebf0f7feead9f0ebeab7fef6ef"><span class="__cf_email__" data-cfemail="aededbccc2c7cdc6cbcfdcc7c0c9ddeec7dcdd80c9c1d8">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901
(not a toll free number).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
notice of proposed rulemaking (REG-105064-25) that was published in the
Federal Register on Friday, March 6, 2026 (91 FR 10983).
The rules of 26 CFR 601.601(a)(3) apply to the public hearing.
Individuals 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 May 28, 2026. 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 via the Federal eRulemaking Portal (<a href="http://www.regulations.gov">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 May 28, 2026, the
public hearing will be cancelled. If the public hearing is cancelled, a
notice of cancellation of the public hearing will be published in the
Federal Register.
Individuals who want to testify at the public hearing must send an
email to <a href="/cdn-cgi/l/email-protection#106065727c797378757162797e7763507962633e777f66"><span class="__cf_email__" data-cfemail="601015020c090308050112090e0713200912134e070f16">[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-105064-25 and the language TESTIFY
Telephonically. For
[[Page 28461]]
example, the subject line may say: Request to TESTIFY Telephonically at
Hearing for REG-105064-25. Submit an outline of testimony as prescribed
in the ADDRESSES paragraph of this document.
Individuals who want to attend the public hearing by telephone
without testifying must send an email to <a href="/cdn-cgi/l/email-protection#54242136383d373c3135263d3a3327143d26277a333b22"><span class="__cf_email__" data-cfemail="205055424c494348454152494e4753604952530e474f56">[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-
105064-25 and the language ATTEND Hearing Telephonically. For example,
the subject line may say: Request to ATTEND Hearing Telephonically for
REG-105064-25. Requests to attend the public hearing must be received
by July 6, 2026, 5:00 p.m. ET. All individuals who timely request to
attend the public hearing will receive the telephone number and access
code.
Hearings will be made accessible to people with disabilities. To
request special assistance during a hearing please contact the
Publications and Regulations Section of the Office of Associate Chief
Counsel (Procedure and Administration) by sending an email to
<a href="/cdn-cgi/l/email-protection#85f5f0e7e9ece6ede0e4f7ecebe2f6c5ecf7f6abe2eaf3"><span class="__cf_email__" data-cfemail="c9b9bcaba5a0aaa1aca8bba0a7aeba89a0bbbae7aea6bf">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901
(not a toll-free number) by July 1, 2026.
Any questions regarding speaking at or attending a public hearing
may also be emailed to <a href="/cdn-cgi/l/email-protection#09797c6b65606a616c687b60676e7a49607b7a276e667f"><span class="__cf_email__" data-cfemail="adddd8cfc1c4cec5c8ccdfc4c3cadeedc4dfde83cac2db">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief,Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2026-09941 Filed 5-15-26; 8:45 am]
BILLING CODE 4831-GV-P
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