Department of the Treasury
Internal Revenue Service
- 26 CFR Part 52
- [REG-105954-22]
- RIN 1545-BQ40
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of proposed rulemaking; notice of hearing.
SUMMARY:
This document provides a notice of public hearing on proposed regulations relating to the excise taxes imposed on certain chemicals and certain imported substances.
DATES:
The public hearing on this proposed regulation has been scheduled for October 25, 2023, at 10 a.m. ET. The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by October 11, 2023. If no outlines are received by October 11, 2023, the public hearing will be cancelled.
ADDRESSES:
The public hearing is being held in the Auditorium, at the Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC. Due to security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present a valid photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts. Participants may alternatively attend the public hearing by telephone.
Send Submissions to CC:PA:1:PR (REG-105954-22), 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:1:PR (REG-105954-22), 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 REG-105954-22) (preferred).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations, Stephanie Bland or Natalie Payne, (202) 317-6855; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the public hearing, call Vivian Hayes (202) 317-6901 (not a toll-free numbers) or by email to publichearings@irs.gov (preferred).