[Federal Register Volume 88, Number 214 (Tuesday, November 7, 2023)]
[Proposed Rules]
[Pages 76717-76718]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-24608]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 31, and 301

[REG-122793-19]
RIN 1545-BP71


Gross Proceeds and Basis Reporting by Brokers and Determination 
of Amount Realized and Basis for Digital Asset Transactions

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notification of rescheduling of public hearing on a proposed 
rulemaking.

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SUMMARY: This document reschedules and changes to telephonic-only the 
public hearing originally scheduled for November 7, 2023, for a notice 
of proposed rulemaking (REG-122793-19) that was published in the 
Federal Register on Tuesday, August 29, 2023. The rescheduled hearing 
will be held on November 13, 2023, at 10 a.m. ET by telephone only. The 
proposed regulations relate to information reporting by brokers, the 
determination of amount realized and basis, and backup withholding, for 
certain digital asset sales and exchanges.

DATES: The previously scheduled public hearing for the notice of 
proposed rulemaking published on August 29, 2023 (88 FR 59576), has 
been rescheduled to a telephonic-only hearing on November 13, 2023, at 
10 a.m. ET.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-122793-
19) by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The Department of the Treasury and the IRS will publish 
any comments submitted electronically or on paper to the public docket. 
Send paper submissions to CC:PA:01:PR (REG-122793-19), 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:01:PR (REG-
122793-19), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Ave. NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments

[[Page 76718]]

and requests to participate in the telephonic public hearing, email 
<a href="/cdn-cgi/l/email-protection#1c6c697e70757f74797d6e75727b6f5c756e6f327b736a"><span class="__cf_email__" data-cfemail="cdbdb8afa1a4aea5a8acbfa4a3aabe8da4bfbee3aaa2bb">[email protected]</span></a> (preferred) or call (202) 317-6901 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and request 
for comments that appeared in the Federal Register on Tuesday, August 
29, 2023 (88 FR 59576), announced that written or electronic comments 
must be received by October 30, 2023. In a notification published on 
October 24, 2023 (88 FR 73300), the due date to receive written 
comments was extended to Monday, November 13, 2023.
    The public hearing previously scheduled for November 7, 2023, at 10 
a.m. ET, has been rescheduled for November 13, 2023, at 10 a.m. ET, and 
will be conducted by telephone only.
    Persons who wished to present oral comments at the public hearing 
were required to submit written or electronic comments and an outline 
of the topics to be discussed as well as the time to be devoted to each 
topic, not to exceed ten minutes in total. Requests, with the outline 
of the topics to be discussed, were required to be made by email to 
<a href="/cdn-cgi/l/email-protection#265653444a4f454e4347544f484155664f545508414950"><span class="__cf_email__" data-cfemail="b0c0c5d2dcd9d3d8d5d1c2d9ded7c3f0d9c2c39ed7dfc6">[email protected]</span></a> by October 30, 2023. This due date for requests 
to testify has not been extended. Persons who made timely requests to 
testify will receive the telephone number and access code for the 
rescheduled public hearing.
    Individuals who have already sent an email to 
<a href="/cdn-cgi/l/email-protection#d3a3a6b1bfbab0bbb6b2a1babdb4a093baa1a0fdb4bca5"><span class="__cf_email__" data-cfemail="e69693848a8f858e8387948f888195a68f9495c8818990">[email protected]</span></a> to request to attend the hearing by telephone or 
in person do not need to make a second request to attend the 
rescheduled hearing being held by telephone only. The IRS will provide 
those individuals with a telephone number and access code for the 
rescheduled hearing by email.
    Additional individuals who want to attend the rescheduled 
telephonic public hearing without testifying must send an email to 
<a href="/cdn-cgi/l/email-protection#b8c8cddad4d1dbd0ddd9cad1d6dfcbf8d1cacb96dfd7ce"><span class="__cf_email__" data-cfemail="9dede8fff1f4fef5f8fceff4f3faeeddf4efeeb3faf2eb">[email protected]</span></a> to receive the telephone number and access code 
for the public hearing. The subject line of the email must contain the 
regulation number ``REG-122793-19'' and the words ``ATTEND Hearing 
Telephonically''. For example, the subject line may say: ``Request to 
ATTEND Hearing Telephonically for REG-122793-19.'' These new requests 
to attend the public hearing must be received by 5 p.m. ET on November 
9, 2023. All individuals who timely request to attend the public 
hearing will receive the telephone number and access code.

Adrienne Griffin,
Branch Chief (Procedure & Administration).
[FR Doc. 2023-24608 Filed 11-3-23; 11:15 am]
BILLING CODE 4830-01-P


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