81_FR_1600 81 FR 1592 - Relief From Joint and Several Liability; Correction

81 FR 1592 - Relief From Joint and Several Liability; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 8 (January 13, 2016)

Page Range1592-1592
FR Document2016-00430

This document contains corrections to a notice of proposed rulemaking (REG-134219-08) that was published in the Federal Register on Friday, November 20, 2015 (80 FR 72649). The proposed regulations are relating to relief from joint and several liability under section 6015 of the Internal Revenue Code.

Federal Register, Volume 81 Issue 8 (Wednesday, January 13, 2016)
[Federal Register Volume 81, Number 8 (Wednesday, January 13, 2016)]
[Proposed Rules]
[Page 1592]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-00430]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-134219-08]
RIN 1545-BI82


Relief From Joint and Several Liability; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-134219-08) that was published in the Federal Register 
on Friday, November 20, 2015 (80 FR 72649). The proposed regulations 
are relating to relief from joint and several liability under section 
6015 of the Internal Revenue Code.

DATES: Written or electronic comments and requests for a public hearing 
for the notice of proposed rulemaking at 80 FR 72649, November 20, 
2015, are still being accepted and must be received by February 18, 
2016.

ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-134219-08), 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-
134219-08), Courier's desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC 20224, or sent electronically, via the 
Federal eRulemaking Portal at www.regulations.gov (IRS REG-134219-08).

FOR FURTHER INFORMATION CONTACT: Nancy Rose, at (202) 317-68444 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of this 
document is under section 6051 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-134219-08) 
contains errors that are misleading and are in need of clarification.

Correction to Publication

    Accordingly, the notice of proposed rulemaking, that is the subject 
of FR Doc. 2015-29609, is corrected as follows:
    1. On page 72650, in the third column, seventh through ninth lines 
of the first full paragraph, the language ``participated in a prior 
proceeding. in which relief under section 6015 could have been raised 
Current Sec.  1.6015-(e)'' is corrected to read ``participated in a 
prior proceeding in which relief under section 6015 could have been 
raised. Current Sec.  1.6015-(e)''.
    2. On page 72651, in the second column, third line from the bottom 
of the first full paragraph, the language ``whether taxpayer's ability 
to contest the'' is corrected to read ``whether the taxpayer's ability 
to contest the''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-00430 Filed 1-12-16; 8:45 am]
BILLING CODE 4830-01-P



                                                      1592                  Federal Register / Vol. 81, No. 8 / Wednesday, January 13, 2016 / Proposed Rules

                                                      Paragraph 6005 Class E Airspace Areas                   FOR FURTHER INFORMATION CONTACT:                       living wildlife is generally prohibited
                                                      Extending Upward From 700 Feet or More                  Nancy Rose, at (202) 317–68444 (not a                  and (2) limit the types of bait that may
                                                      Above the Surface of the Earth.                         toll-free number).                                     be used to take bears for subsistence
                                                      *      *     *       *      *                           SUPPLEMENTARY INFORMATION:                             uses.
                                                      ASO FL E5 Lake City, FL [Amended]                       Background                                             DATES:  Comments must be received by
                                                      Lake City Gateway Airport, FL                                                                                  11:59 p.m. EST on April 12, 2016.
                                                        (Lat. 30°10′56″ N., long. 82°34′37″ W.)                 The notice of proposed rulemaking
                                                                                                                                                                     ADDRESSES: You may submit comments,
                                                        That airspace extending upward from 700               that is the subject of this document is
                                                                                                                                                                     identified by Regulation Identifier
                                                      feet above the surface within a 7-mile radius           under section 6051 of the Internal
                                                                                                                                                                     Number (RIN) 1024–AE28, by any of the
                                                      of Lake City Gateway Airport.                           Revenue Code.
                                                                                                                                                                     following methods:
                                                        Issued in College Park, Georgia, on                   Need for Correction                                      • Federal eRulemaking Portal: http://
                                                      December 18, 2015.                                                                                             www.regulations.gov. Follow the
                                                                                                                As published, the notice of proposed
                                                      Ryan W. Almasy,                                                                                                instructions for submitting comments.
                                                                                                              rulemaking (REG–134219–08) contains
                                                      Acting Manager, Operations Support Group,               errors that are misleading and are in                    • Mail or hand deliver to: National
                                                      Eastern Service Center, Air Traffic                                                                            Park Service, Regional Director, Alaska
                                                      Organization.
                                                                                                              need of clarification.
                                                                                                                                                                     Regional Office, 240 West 5th Ave.,
                                                      [FR Doc. 2016–00166 Filed 1–12–16; 8:45 am]             Correction to Publication                              Anchorage, AK 99501.
                                                      BILLING CODE 4910–13–P                                     Accordingly, the notice of proposed                   Instructions: All submissions received
                                                                                                              rulemaking, that is the subject of FR                  must include the agency name and
                                                                                                              Doc. 2015–29609, is corrected as                       docket number or RIN for this
                                                                                                              follows:                                               rulemaking. All comments received will
                                                      DEPARTMENT OF THE TREASURY
                                                                                                                 1. On page 72650, in the third                      be posted without change to
                                                      Internal Revenue Service                                column, seventh through ninth lines of                 www.regulations.gov, including any
                                                                                                              the first full paragraph, the language                 personal information provided. For
                                                      26 CFR Part 1                                           ‘‘participated in a prior proceeding. in               additional information see ‘‘Public
                                                                                                              which relief under section 6015 could                  Participation’’ under SUPPLEMENTARY
                                                      [REG–134219–08]                                         have been raised Current § 1.6015–(e)’’                INFORMATION below.
                                                                                                              is corrected to read ‘‘participated in a               FOR FURTHER INFORMATION CONTACT:
                                                      RIN 1545–BI82                                           prior proceeding in which relief under                 Andee Sears, Regional Law Enforcement
                                                                                                              section 6015 could have been raised.                   Specialist, Alaska Regional Office, 240
                                                      Relief From Joint and Several Liability;                Current § 1.6015–(e)’’.                                West 5th Ave., Anchorage, AK 99501.
                                                      Correction                                                 2. On page 72651, in the second                     Phone (907) 644–3410. Email: AKR_
                                                      AGENCY:  Internal Revenue Service (IRS),                column, third line from the bottom of                  Regulations@nps.gov.
                                                      Treasury.                                               the first full paragraph, the language                 SUPPLEMENTARY INFORMATION:
                                                      ACTION: Correction to notice of proposed
                                                                                                              ‘‘whether taxpayer’s ability to contest
                                                                                                              the’’ is corrected to read ‘‘whether the               Background
                                                      rulemaking.
                                                                                                              taxpayer’s ability to contest the’’.                   Subsistence Uses Authorized by
                                                      SUMMARY:   This document contains                       Martin V. Franks,                                      ANILCA
                                                      corrections to a notice of proposed                                                                               In 1980, Congress enacted the Alaska
                                                                                                              Chief, Publications and Regulations Branch,
                                                      rulemaking (REG–134219–08) that was                     Legal Processing Division, Associate Chief             National Interest Lands Conservation
                                                      published in the Federal Register on                    Counsel, (Procedure and Administration).               Act (ANILCA) (16 U.S.C. 410hh-410hh-
                                                      Friday, November 20, 2015 (80 FR                        [FR Doc. 2016–00430 Filed 1–12–16; 8:45 am]            5; 3101–3233) to preserve various
                                                      72649). The proposed regulations are                                                                           nationally significant areas in Alaska.
                                                                                                              BILLING CODE 4830–01–P
                                                      relating to relief from joint and several                                                                      One of the purposes of ANILCA is ‘‘to
                                                      liability under section 6015 of the                                                                            provide the opportunity for rural
                                                      Internal Revenue Code.                                                                                         residents engaged in a subsistence way
                                                                                                              DEPARTMENT OF THE INTERIOR
                                                      DATES: Written or electronic comments                                                                          of life to continue to do so.’’ 16 U.S.C.
                                                      and requests for a public hearing for the               National Park Service                                  3101(c). Title II of ANILCA established
                                                      notice of proposed rulemaking at 80 FR                                                                         new National Park System units, added
                                                      72649, November 20, 2015, are still                     36 CFR Part 13                                         to existing units, and determined where
                                                      being accepted and must be received by                                                                         subsistence uses would be allowed in
                                                      February 18, 2016.                                      [NPS–AKRO–19165; PPAKAKROZ5,
                                                                                                              PPMPRLE1Y.L00000]                                      those units. Subsistence uses by local
                                                      ADDRESSES: Send submissions to                                                                                 rural residents are authorized in all
                                                      CC:PA:LPD:PR (REG–134219–08), Room                      RIN 1024–AE28                                          national preserves and in the Alagnak
                                                      5203, Internal Revenue Service, P.O.                                                                           Wild River (managed as a national
                                                      Box 7604, Ben Franklin Station,                         Alaska; Subsistence Collections                        preserve), Aniakchak National
                                                      Washington, DC 20044. Submissions                       AGENCY:    National Park Service, Interior.            Monument, Cape Krusenstern National
                                                      may be hand delivered Monday through                                                                           Monument, Gates of the Arctic National
asabaliauskas on DSK5VPTVN1PROD with PROPOSALS




                                                                                                              ACTION:   Proposed rule.
                                                      Friday between the hours of 8 a.m. and                                                                         Park, Kobuk Valley National Park, Lake
                                                      4 p.m. to CC:PA:LPD:PR (REG–134219–                     SUMMARY:   The National Park Service                   Clark National Park, Wrangell-Saint
                                                      08), Courier’s desk, Internal Revenue                   proposes to allow qualified subsistence                Elias National Park, and the additions to
                                                      Service, 1111 Constitution Avenue NW.,                  users to collect and use nonedible fish                Denali National Park. 16 U.S.C. 3113
                                                      Washington, DC 20224, or sent                           and wildlife parts and plant materials                 defines ‘‘subsistence uses’’ as follows:
                                                      electronically, via the Federal                         for the creation and subsequent                        [T]he customary and traditional uses by rural
                                                      eRulemaking Portal at                                   disposition (use, barter, or sale) of                  Alaska residents of wild, renewable resources
                                                      www.regulations.gov (IRS REG–134219–                    handicrafts. The rule would also (1)                   for direct personal or family consumption as
                                                      08).                                                    clarify that collecting or possessing                  food, shelter, fuel, clothing, tools, or



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Document Created: 2016-01-13 01:00:37
Document Modified: 2016-01-13 01:00:37
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
ActionCorrection to notice of proposed rulemaking.
DatesWritten or electronic comments and requests for a public hearing for the notice of proposed rulemaking at 80 FR 72649, November 20, 2015, are still being accepted and must be received by February 18, 2016.
ContactNancy Rose, at (202) 317-68444 (not a toll-free number).
FR Citation81 FR 1592 
RIN Number1545-BI82

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