80 FR 68794 - Extension of Time To File Certain Information Returns; Extension of Comment Period
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 215 (November 6, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 215 (November 6, 2015)
| Page Range | 68794-68794 | |
| FR Document | 2015-28279 |
[Federal Register Volume 80, Number 215 (Friday, November 6, 2015)] [Proposed Rules] [Page 68794] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-28279] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-132075-14] RIN 1545-BM49 Extension of Time To File Certain Information Returns; Extension of Comment Period AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; extension of comment period. ----------------------------------------------------------------------- SUMMARY: This document extends the comment period for a notice of proposed rulemaking (REG-132075-14) that was published in the Federal Register on Thursday, August 13, 2015. The proposed regulations relate to extensions of time to file information returns on forms in the W-2 series (except Form W-2G). DATES: Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published on August 13, 2015 (80 FR 48472), is extended to January 11, 2016. ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-132075-14), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG- 132075-14), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG- 132075-14). FOR FURTHER INFORMATION CONTACT: Jonathan R. Black at (202) 317-6845 (not a toll free number). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking that appeared in the Federal Register on Thursday, August 13, 2015 (80 FR 48472) announced that written and electronic comments and requests for a public hearing must be received by November 12, 2015. In order to provide the public with a sufficient opportunity to submit comments, the due date to receive electronic comments and requests for a public hearing has been extended to Monday, January 11, 2016. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2015-28279 Filed 11-5-15; 8:45 am] BILLING CODE 4830-01-P
![68794 Federal Register / Vol. 80, No. 215 / Friday, November 6, 2015 / Proposed Rules
determined under § 327.9, until the of receipt of any such additional DEPARTMENT OF THE TREASURY
credits are exhausted. information.
(iv) The amount of credits applied Internal Revenue Service
(4) Appeal. If the requesting
each quarter will not be recalculated as institution disagrees with the final
a result of amendments to the quarterly 26 CFR Part 1
determination from the Director of the
Reports of Condition and Income or the [REG–132075–14]
Division of Finance, that institution may
quarterly Reports of Assets and
appeal its assessment credit RIN 1545–BM49
Liabilities of U.S. Branches and
determination to the FDIC’s Assessment
Agencies of Foreign Banks pertaining to
any quarter in which credits have been Appeals Committee within 30 days from Extension of Time To File Certain
applied. the date of the Director’s written Information Returns; Extension of
determination. Notice of the procedures Comment Period
(d) Request for Review and Appeals of
Assessment CreditsÐ applicable to an appeal before the AGENCY: Internal Revenue Service (IRS),
(1) An institution that disagrees with Assessment Appeals Committee will be Treasury.
the basis for its assessment credits, or included in the Director’s written
ACTION: Notice of proposed rulemaking;
the Corporation’s computation of its determination.
extension of comment period.
assessments credits, under paragraph (c) (5) Adjustments to Assessment
of this section and seeks to change it Credits. Once the Director of the SUMMARY: This document extends the
must submit a written request for review Division of Finance, or the Assessment comment period for a notice of
and any supporting documentation to Appeals Committee, as appropriate, has proposed rulemaking (REG–132075–14)
the FDIC’s Director of the Division of notified the requesting bank of its final that was published in the Federal
Finance. determination, then the FDIC will make Register on Thursday, August 13, 2015.
(2) Timing. Any request for review appropriate adjustments to assessment The proposed regulations relate to
under this paragraph must: extensions of time to file information
credit amounts consistent with that
(i) Be submitted within 30 days from returns on forms in the W–2 series
determination. Adjustments to an
(A) The initial notice provided by the (except Form W–2G).
insured depository institution’s
FDIC to the insured depository assessment credit amounts will not be DATES: Written or electronic comments
institution under paragraph (c)(6) of this and requests for a public hearing for the
applied retroactively to reduce or
section stating the FDIC’s preliminary notice of proposed rulemaking
increase the quarterly deposit insurance
estimate of an eligible institution’s published on August 13, 2015 (80 FR
assessment credit and the manner in assessment for a prior assessment 48472), is extended to January 11, 2016.
which the assessment credit was period.
ADDRESSES: Send submissions to
calculated; or ■ 4. In § 327.35 revise paragraph (a) to CC:PA:LPD:PR (REG–132075–14), Room
(B) Any updated notice provided by read as follows: 5203, Internal Revenue Service, P.O.
the FDIC to the insured depository Box 7604, Ben Franklin Station,
institution under paragraph (c)(6) of this § 327.35 Application of credits.
Washington, DC 20044. Submissions
section. (a) Subject to the limitations in may be hand-delivered Monday through
(ii) Any requests submitted after the paragraph (b) of this section, the amount Friday between the hours of 8 a.m. and
deadline in paragraph (d)(2)(i) of this of an eligible insured depository 4 p.m. to CC:PA:LPD:PR (REG–132075–
section will be considered untimely institution’s one-time credit shall be 14), Courier’s Desk, Internal Revenue
filed and the institution will be applied to the maximum extent Service, 1111 Constitution Avenue NW.,
subsequently barred from submitting a allowable by law against that Washington, DC, or sent electronically,
request for review of its assessment institution’s quarterly assessment via the Federal eRulemaking Portal at
credit. payment under subpart A of this part, http://www.regulations.gov (indicate
(3) Process of Review. IRS and REG–132075–14).
after applying assessment credits
(i) Upon receipt of a request for FOR FURTHER INFORMATION CONTACT:
awarded under § 327.11(c), until the
review, the FDIC would temporarily Jonathan R. Black at (202) 317–6845 (not
institution’s credit is exhausted.
freeze the amount of the assessment a toll free number).
credit being reviewed until a final * * * * *
SUPPLEMENTARY INFORMATION: A notice
determination is made by the By order of the Board of Directors. of proposed rulemaking that appeared
Corporation. Dated at Washington, DC, this 22nd day of in the Federal Register on Thursday,
(ii) The FDIC may request, as part of October, 2015. August 13, 2015 (80 FR 48472)
its review, additional information from announced that written and electronic
Federal Deposit Insurance Corporation.
the insured depository institution comments and requests for a public
involved in the request and any such Robert Feldman,
Executive Secretary.
hearing must be received by November
information must be submitted to the 12, 2015. In order to provide the public
FDIC within 21 days of the FDIC’s [FR Doc. 2015–27287 Filed 11–5–15; 8:45 am]
with a sufficient opportunity to submit
request. BILLING CODE 6714–01–P comments, the due date to receive
(iii) The FDIC’s Director of the electronic comments and requests for a
Division of Finance, or his or her
mstockstill on DSK4VPTVN1PROD with PROPOSALS
public hearing has been extended to
designee, will notify the requesting Monday, January 11, 2016.
institution of his or her determination of
whether a change is warranted within Martin V. Franks,
the latter of the following timeframes: Chief, Publications and Regulations Branch,
(A) 60 days of receipt by the FDIC of Legal Processing Division, Associate Chief
the request for review; or Counsel (Procedure and Administration).
(B) If additional information had been [FR Doc. 2015–28279 Filed 11–5–15; 8:45 am]
requested from the FDIC, within 60 days BILLING CODE 4830–01–P
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Document Created: 2015-12-14 15:09:01
Document Modified: 2015-12-14 15:09:01
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking; extension of comment period. | |
| Dates | Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published on August 13, 2015 (80 FR 48472), is extended to January 11, 2016. | |
| Contact | Jonathan R. Black at (202) 317-6845 (not a toll free number). | |
| FR Citation | 80 FR 68794 | |
| RIN Number | 1545-BM49 |
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