81_FR_1371 81 FR 1364 - Definitions of Terms Relating to Marital Status; Hearing

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)

Page Range1364-1365
FR Document2016-00386

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 Issue 7 (Tuesday, January 12, 2016) 
[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

1364 Federal Register / Vol. 81, No. 7 / Tuesday, January 12, 2016 / Proposed Rules markets would be harmed, because this List of Subjects in 17 CFR Part 3 (ii) The criminal history background proposal requires that the background Associated persons, Brokers, check: check meet the objective standards Commodity futures, Commodity pool (A) Is of a type that would reveal all which rely on the clearly-stated matters operators, Commodity trading advisors, matters listed under Sections 8a(2)(D) or under Sections 8a(2)(D) and 8a(3)(D), Customer protection, Fingerprinting, 8a(3)(D), (E), or (H) of the Act relating (E), and (H) of the CEA. Foreign exchange, Futures commission to such foreign natural person; merchants, Introducing brokers, (B) Does not reveal any matters that iii. Price Discovery constitute a disqualification under Leverage transaction merchants, The Commission generally believes Leverage transactions, Major swap Sections 8a(2) or 8a(3) of the Act, other that providing an alternative means of participants, Principals, Registration, than those disclosed to the National ensuring the fitness of a person who Reporting and recordkeeping Futures Association; and requirements, Retail foreign exchange (C) Is completed not more than one resides outside the United States for dealers, Swap dealers, Swaps. calendar year prior to the date that such purposes of Commission registration, by certifying firm submits the certification reducing the burden that the For the reasons set forth in the described in paragraph (e)(2)(iii) of this Fingerprinting Requirement could preamble, the Commodity Futures section; impose on such persons, could reduce Trading Commission proposes to amend (iii) A person authorized by such impediments to transact on a cross- part 3 as follows: certifying firm submits, in reliance on border basis. such criminal history background PART 3—REGISTRATION iv. Sound Risk Management Practices check, a certification by such certifying ■ 1. The authority citation for part 3 firm to the National Futures As explained above, one of the continues to read as follows: Association, that: critically important functions of (A) States that the conditions of Authority: 5 U.S.C. 552, 552b; 7 U.S.C. 1a, registration is to allow the Commission paragraphs (e)(2)(i) and (ii) of this 2, 6, 6a, 6b, 6b–1, 6c, 6d, 6e, 6f, 6g, 6h, 6i, to ensure that all futures and swaps 6k, 6m, 6n, 6o, 6p, 6s, 8, 9, 9a, 12, 12a, 13b, section have been satisfied; and industry professionals who deal with 13c, 16a, 18, 19, 21, 23. (B) Is signed by a person authorized the public meet minimum standards of by such certifying firm to make such fitness and competency.36 The fitness ■ 2. In § 3.21, add paragraph (e) to read certification. as follows: (3) The certifying firm shall maintain, investigations that are part of the registration process permit the § 3.21 Exemption from fingerprinting in accordance with § 1.31 of this Commission and/or its delegatees to (a) requirement in certain cases. chapter, records documenting that the uncover past misconduct that may * * * * * criminal history background check disqualify an individual or entity from (e) Foreign Natural Persons. (1) For performed pursuant to paragraph registration and (b) help determine if purposes of this paragraph (e): (e)(2)(i) of this section was completed such persons have disclosed all matters (i) The term foreign natural person and the results thereof. required to be disclosed in their means any natural person who has not Issued in Washington, DC, on January 4, applications to become registered with resided in the United States since 2016, by the Commission. the Commission.37 Having futures and reaching the age of 18 years. Robert N. Sidman, swaps market participants that are not (ii) The term certifying firm means: Deputy Secretary of the Commission. subject to any of the matters that would (A) For any natural person that is a lead to a disqualification of registration principal or associated person of a Note: The following appendix will not appear in the Code of Federal Regulations. under Sections 8a(2) or (3) of the CEA futures commission merchant, retail is one way to help ensure that a foreign exchange dealer, swap dealer, Appendix to Alternative to Commission registrant will not be a risk major swap participant, introducing Fingerprinting Requirement for Foreign to its customers or to the market in broker, commodity pool operator, Natural Persons—Commission Voting general. commodity trading advisor, leverage Summary transaction merchant, floor broker, or v. Other Public Interest Considerations On this matter, Chairman Massad and floor trader, such futures commission Commissioners Bowen and Giancarlo voted The Commission believes that, by merchant, retail foreign exchange in the affirmative. No Commissioner voted in dealer, swap dealer, major swap the negative. providing an alternative for persons participant, introducing broker, outside the United States, this Proposal [FR Doc. 2016–00045 Filed 1–11–16; 8:45 am] commodity pool operator, commodity is consistent with the principles of BILLING CODE 6351–01–P trading advisor, leverage transaction international comity. merchant, floor broker, or floor trader; vi. Request for Comments and (B) For any natural person that is DEPARTMENT OF THE TREASURY The Commission invites public responsible for, or directs, the entry of comment on its cost-benefit Internal Revenue Service orders from a floor broker’s or floor considerations, including the Section trader’s own account, such floor broker 15(a) factors described above. 26 CFR Part 1, 20, 25, 26, 31, and 301 or floor trader. Commenters are also invited to submit tkelley on DSK3SPTVN1PROD with PROPOSALS (2) Any obligation in this part to [REG–148998–13] any data or other information that they provide a fingerprint card for a foreign may have quantifying or qualifying the natural person shall be deemed satisfied RIN 1545–BM10 costs and benefits of this Proposal with with respect to a certifying firm if: Definitions of Terms Relating to Marital their comment letters. (i) Such certifying firm causes a Status; Hearing criminal history background check of 36 See n.6, supra. such foreign natural person to be AGENCY: Internal Revenue Service (IRS), 37 See n.7, supra. performed; and Treasury. VerDate Sep<11>2014 20:16 Jan 11, 2016 Jkt 238001 PO 00000 Frm 00029 Fmt 4702 Sfmt 4702 E:\FR\FM\12JAP1.SGM 12JAP1

Federal Register / Vol. 81, No. 7 / Tuesday, January 12, 2016 / Proposed Rules 1365 ACTION:Notice of public hearing on comments. After the deadline for For technical information contact: proposed rulemaking. receiving outlines has passed, the IRS Kent Anapolle, Chemistry, Economics, will prepare an agenda containing the and Sustainable Strategies Division SUMMARY: This document provides schedule of speakers. Copies of the (7406M), Office of Pollution Prevention notice of public hearing on proposed agenda will be made available, free of and Toxics, Environmental Protection regulations relating to the holdings of charge, at the hearing or in the Freedom Agency, 1200 Pennsylvania Ave. NW., Obergefell v. Hodges, 2015, Windsor v. of Information Reading Room (FOIA RR) Washington, DC 20460–0001; telephone United States, 2013, and a revenue (Room 1621) which is located at the number: (202) 564–8578; email address: ruling that define terms in the Internal 11th and Pennsylvania Avenue NW., anapolle.kent@epa.gov. Revenue Code (Code) describing the entrance, 1111 Constitution Avenue For general information contact: The marital status of taxpayers. NW., Washington, DC. TSCA-Hotline, ABVI-Goodwill, 422 DATES: The public hearing is being held Because of access restrictions, the IRS South Clinton Ave., Rochester, NY on Wednesday, January 27, 2016, at will not admit visitors beyond the 14620; telephone number: (202) 554– 10:00 a.m. The IRS must receive immediate entrance area more than 30 1404; email address: TSCA-Hotline@ outlines of the topics to be discussed at minutes before the hearing starts. For epa.gov. the public hearing by Friday, January information about having your name SUPPLEMENTARY INFORMATION: 15, 2016. placed on the building access list to ADDRESSES: The public hearing is being attend the hearing, see the FOR FURTHER I. General Information held in the Chief Counsel NYU INFORMATION CONTACT section of this A. Does this action apply to me? conference room 2615, Internal Revenue document. This action is directed to the public Service Building, 1111 Constitution in general. This action may, however, be Martin V. Franks, Avenue NW., Washington, DC 20224. of interest to those persons who are or Send Submissions to CC:PA:LPD:PR Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief may manufacture or import biobased (REG–148998–13), Room 5205, Internal chemicals similar to fats and oils Counsel, (Procedure and Administration). Revenue Service, P.O. Box 7604, Ben described by the SDA nomenclature [FR Doc. 2016–00386 Filed 1–11–16; 8:45 am] Franklin Station, Washington, DC system. Since other entities may also be BILLING CODE 4830–01–P 20044. Submissions may be hand- interested, the Agency has not delivered Monday through Friday to attempted to describe all the specific CC:PA:LPD:PR (REG–148998–13), entities that may be affected by this Couriers Desk, Internal Revenue ENVIRONMENTAL PROTECTION action. Service, 1111 Constitution Avenue NW., AGENCY Washington, DC 20224 or sent B. How can I access information about electronically via the Federal 40 CFR Chapter I this petition? eRulemaking Portal at The docket for this TSCA section 21 [EPA–HQ–OPPT–2015–0823; FRL–9940–61] www.regulations.gov (IRS–2015–0032). petition, identified by docket FOR FURTHER INFORMATION CONTACT: TSCA Inventory Equivalency identification (ID) number EPA–HQ– Concerning the regulations, Mark Determinations for Certain Class 2 OPPT–2015–0823, is available at Shurtliff at (202) 317–3400; concerning Substances; TSCA Section 21 Petition; http://www.regulations.gov or at the submissions of comments, the hearing Reasons for Agency Response Office of Pollution Prevention and and/or to be placed on the building Toxics Docket (OPPT Docket), access list to attend the hearing Regina AGENCY: Environmental Protection Environmental Protection Agency Johnson at (202) 317–6901 (not toll-free Agency (EPA). Docket Center (EPA/DC), West William numbers). ACTION: Petition; reasons for Agency Jefferson Clinton Bldg., Rm. 3334, 1301 SUPPLEMENTARY INFORMATION: The response. Constitution Ave. NW., Washington, subject of the public hearing is the DC. The Public Reading Room is open notice of proposed rulemaking (REG– SUMMARY: This document announces the from 8:30 a.m. to 4:30 p.m., Monday 148998–13) that was published in the availability of EPA’s response to a through Friday, excluding legal Federal Register on Friday, October 23, petition it received under the Toxic holidays. The telephone number for the 2015 (80 FR 64378) relating to the Substances Control Act (TSCA). The Public Reading Room is (202) 566–1744, holdings of Obergefell v. Hodges, 575 TSCA section 21 petition was received and the telephone number for the OPPT U.S.lll, 135 S. Ct. 2584 (2015), from the Biobased and Renewable Docket is (202) 566–0280. Please review Windsor v. United States, 570 Products Advocacy Group (BRAG) on the visitor instructions and additional U.S. lll, 133 S. Ct. 2675 (2013), and October 7, 2015. The petitioner information about the docket available Revenue Ruling 2013–17 (2013–38 IRB requested EPA to promulgate a rule at http://www.epa.gov/dockets. 201), and that define terms in the pursuant to TSCA section 8 that would ‘‘establish a process to amend the list of II. TSCA Section 21 Internal Revenue Code (Code) describing the marital status of natural sources of oil and fat in the A. What is a TSCA section 21 petition? taxpayers. The rules of 26 CFR ‘Soap and Detergent Association’ (SDA) Under TSCA section 21 (15 U.S.C. 601.601(a)(3) apply to the hearing. nomenclature system by considering the 2620), any person can petition EPA to Persons who wish to present oral chemical equivalency of additional initiate a rulemaking proceeding for the natural sources.’’ After careful tkelley on DSK3SPTVN1PROD with PROPOSALS comments at the hearing that submitted issuance, amendment, or repeal of a rule written comments by January 14, 2016 consideration, EPA denied the TSCA under TSCA section 4, 6, or 8 or an must submit an outline of the topics to section 21 petition for the reasons order under TSCA section 5(e) or be addressed and the amount of time to discussed in this document. 6(b)(2). A TSCA section 21 petition be devoted to each topic by Friday, DATES: EPA’s response to this TSCA must set forth the facts that are claimed January 15, 2016. section 21 petition was signed to establish the necessity for the action A period of 10 minutes is allotted to December 31, 2015. requested. EPA is required to grant or each person for presenting oral FOR FURTHER INFORMATION CONTACT: deny the petition within 90 days of its VerDate Sep<11>2014 20:16 Jan 11, 2016 Jkt 238001 PO 00000 Frm 00030 Fmt 4702 Sfmt 4702 E:\FR\FM\12JAP1.SGM 12JAP1


Document Created: 2016-01-12 01:23:10
Document Modified: 2016-01-12 01:23:10
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionProposed Rules
ActionNotice of public hearing on proposed rulemaking.
DatesThe 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.
ContactConcerning 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).
FR Citation81 FR 1364 
RIN Number1545-BM10
CFR Citation26 CFR 1
26 CFR 20
26 CFR 25
26 CFR 26
26 CFR 301
26 CFR 31
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