Federal Register / Vol. 86, No. 21 / Wednesday, February 3, 2021 / Proposed Rules 7987 

FOR FURTHER INFORMATION CONTACT: 

Concerning these proposed regulations, 

Dillon Taylor or Michael J. Torruella 

Costa at (202) 317–4137; concerning 

submissions of comments, the hearing, 

and the access code to attend the 

hearing by teleconferencing, Regina 

Johnson at (202) 317–5177 (not toll-free 

numbers) or publichearings@irs.gov. If 

emailing please put Attend, Testify, or 

Agenda Request and [REG–119890–18] 

in the email subject line. 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking REG– 

119890–18 that was published in the 

Federal Register on Friday, October 30, 

2020, 85 FR 68816. 

The rules of 26 CFR 601.601(a)(3) 

apply to the hearing. Persons who wish 

to present oral comments telephonically 

at the hearing that previously submitted 

written comments by December 29, 

2020, must submit an outline on the 

topics to be addressed and the amount 

of time to be devoted to each topic by 

March 5, 2021. 

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 by 

emailing your request to 

publichearings@irs.gov. Please put 

‘‘REG–119890–18 Agenda Request’’ in 

the subject line of the email. 

Individuals who want to attend (by 

telephone) the public hearing must also 

send an email to publichearings@irs.gov 

to receive the telephone number and 

access code for the hearing. The subject 

line of the email must contain the 

regulation number [REG–119890–18] 

and the word ATTEND. For example, 

the subject line may say: Request to 

ATTEND Hearing for REG–119890–18. 

The email requesting to attend the 

public hearing must be received by 5:00 

p.m. two (2) business days before the 

date that the hearing is scheduled. 

The telephonic hearing will be made 

accessible to people with disabilities. To 

request special assistance during the 

telephonic hearing please contact the 

Publications and Regulations Branch of 

the Office of Associate Chief Counsel 

(Procedure and Administration) by 

sending an email to publichearings@

irs.gov (preferred) or by telephone at 

(202) 317–5177 (not a toll-free number) 

at least three (3) days prior to the date 

that the telephonic hearing is 

scheduled. 

Any questions regarding speaking at 

or attending a public hearing may also 

be emailed to publichearings@irs.gov. 

Crystal Pemberton, 

Senior Federal Register Liaison, Publications 

and Regulations Branch, Legal Processing 

Division, Associate Chief Counsel, (Procedure 

and Administration). 

[FR Doc. 2021–02146 Filed 2–2–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–115057–20] 

RIN 1545–BP98 

Mandatory 60-Day Postponement of 

Certain Tax-Related Deadlines by 

Reason of a Federally Declared 

Disaster; Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Proposed rule; notice of hearing. 

SUMMARY: This document provides a 

notice of public hearing on proposed 

regulations relating to the new 

mandatory 60-day postponement of 

certain time-sensitive tax-related 

deadlines by reason of a Federally 

declared disaster. 

DATES: The public hearing is being held 

on Tuesday, March 23, 2021 at 10:00 

a.m. The IRS must receive speakers’ 

outlines of the topics to be discussed at 

the public hearing by Monday, March 

15, 2021. If no outlines are received by 

March 15, 2021, the public hearing will 

be cancelled. 

ADDRESSES: The public hearing is being 

held by teleconference. Individuals who 

want to testify (by telephone) at the 

public hearing must send an email to 

publichearings@irs.gov to receive the 

telephone number and access code for 

the hearing. The subject line of the 

email must contain the regulation 

number [REG–115057–20] and the word 

TESTIFY. For example, the subject line 

may say: Request to TESTIFY at Hearing 

for REG–115057–20. The email must 

include the name(s) of the speaker(s) 

and title(s). Send outline submissions 

electronically via the Federal 

eRulemaking Portal at 

www.regulations.gov (IRS REG–115057– 

20). The email must be received by 

March 15, 2021. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

William V. Spatz at (202) 317–5461; 

concerning submissions of comments, 

the hearing, and the access code to 

attend the hearing by teleconferencing, 

Regina Johnson at (202) 317–5177 (not 

toll-free numbers) or publichearings@

irs.gov. If emailing please put Attend, 

Testify, or Agenda Request and [REG– 

115057–20] in the email subject line. 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking REG– 

115057–20 that was published in the 

Federal Register on Wednesday, 

January 13, 2021, 86 FR 2607. 

The rules of 26 CFR 601.601(a)(3) 

apply to the hearing. Persons who wish 

to present oral comments telephonically 

at the hearing that previously submitted 

written comments by March 15, 2021, 

must submit an outline on the topics to 

be addressed and the amount of time to 

be devoted to each topic by March 15, 

2021. 

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 by 

emailing your request to 

publichearings@irs.gov. Please put 

‘‘REG–115057–20’’ Agenda Request’’ in 

the subject line of the email. 

Individuals who want to attend (by 

telephone) the public hearing must also 

send an email to publichearings@irs.gov 

to receive the telephone number and 

access code for the hearing. The subject 

line of the email must contain the 

regulation number [REG–115057–20] 

and the word ATTEND. For example, 

the subject line may say: Request to 

ATTEND Hearing for REG–115057–20. 

The email requesting to attend the 

public hearing must be received by 5:00 

p.m. two (2) business days before the 

date that the hearing is scheduled. 

The telephonic hearing will be made 

accessible to people with disabilities. To 

request special assistance during the 

telephonic hearing please contact the 

Publications and Regulations Branch of 

the Office of Associate Chief Counsel 

(Procedure and Administration) by 

sending an email to publichearings@

irs.gov (preferred) or by telephone at 

(202) 317–5177 (not a toll-free number) 

at least three (3) days prior to the date 

that the telephonic hearing is 

scheduled. 


jbell on DSKJLSW7X2PROD with PROPOSALS
7988 Federal Register / Vol. 86, No. 21 / Wednesday, February 3, 2021 / Proposed Rules 

Any questions regarding speaking at 

or attending a public hearing may also 

be emailed to publichearings@irs.gov. 

Crystal Pemberton, 

Senior Federal Register Liaison, Publications 

and Regulations Branch, Legal Processing 

Division, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. 2021–02183 Filed 2–2–21; 8:45 am] 

BILLING CODE 4830–01–P 


jbell on DSKJLSW7X2PROD with PROPOSALS