81 FR 1364 - Definitions of Terms Relating to Marital Status; Hearing

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 7 (January 12, 2016)

This document provides notice of public hearing on proposed regulations relating to the holdings of Obergefell v. Hodges, 2015, Windsor v. United States, 2013, and a revenue ruling that define terms in the Internal Revenue Code (Code) describing the marital status of taxpayers.

[Federal Register Volume 81, Number 7 (Tuesday, January 12, 2016)]
[Proposed Rules]
[Pages 1364-1365]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-00386]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1, 20, 25, 26, 31, and 301

[REG-148998-13]
RIN 1545-BM10


Definitions of Terms Relating to Marital Status; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

[[Page 1365]]


ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides notice of public hearing on proposed 
regulations relating to the holdings of Obergefell v. Hodges, 2015, 
Windsor v. United States, 2013, and a revenue ruling that define terms 
in the Internal Revenue Code (Code) describing the marital status of 
taxpayers.

DATES: The public hearing is being held on Wednesday, January 27, 2016, 
at 10:00 a.m. The IRS must receive outlines of the topics to be 
discussed at the public hearing by Friday, January 15, 2016.

ADDRESSES: The public hearing is being held in the Chief Counsel NYU 
conference room 2615, Internal Revenue Service Building, 1111 
Constitution Avenue NW., Washington, DC 20224.
    Send Submissions to CC:PA:LPD:PR (REG-148998-13), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-148998-13), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS-2015-0032).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Mark 
Shurtliff at (202) 317-3400; concerning submissions of comments, the 
hearing and/or to be placed on the building access list to attend the 
hearing Regina Johnson at (202) 317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-148998-13) that was published in the 
Federal Register on Friday, October 23, 2015 (80 FR 64378) relating to 
the holdings of Obergefell v. Hodges, 575 U.S.___, 135 S. Ct. 2584 
(2015), Windsor v. United States, 570 U.S. ___, 133 S. Ct. 2675 (2013), 
and Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in 
the Internal Revenue Code (Code) describing the marital status of 
taxpayers. The rules of 26 CFR 601.601(a)(3) apply to the hearing. 
Persons who wish to present oral comments at the hearing that submitted 
written comments by January 14, 2016 must submit an outline of the 
topics to be addressed and the amount of time to be devoted to each 
topic by Friday, January 15, 2016.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing or in the Freedom of Information Reading Room (FOIA RR) (Room 
1621) which is located at the 11th and Pennsylvania Avenue NW., 
entrance, 1111 Constitution Avenue NW., Washington, DC.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-00386 Filed 1-11-16; 8:45 am]
BILLING CODE 4830-01-P