9626 Federal Register / Vol. 89, No. 28 / Friday, February 9, 2024 / UA: Reg Flex Agenda 

DEPARTMENT OF THE TREASURY 

31 CFR Subtitles A and B 

Semiannual Agenda 

AGENCY: Department of the Treasury. 

ACTION: Semiannual Regulatory Agenda. 

SUMMARY: This notice is given pursuant 

to the requirements of the Regulatory 

Flexibility Act and Executive Order 

12866 (‘‘Regulatory Planning and 

Review’’), which require the publication 

by the Department of a semiannual 

agenda of regulations. 

FOR FURTHER INFORMATION CONTACT: The 

Agency contact identified in the item 

relating to that regulation. 

SUPPLEMENTARY INFORMATION: The 

semiannual regulatory agenda includes 

regulations that the Department has 

issued or expects to issue and rules 

currently in effect that are under 

departmental or bureau review. 

The complete Unified Agenda will be 

available online at www.reginfo.gov and 

www.regulations.gov, in a format that 

offers users an enhanced ability to 

obtain information from the Agenda 

database. Because publication in the 

Federal Register is mandated for the 

regulatory flexibility agenda required by 

the Regulatory Flexibility Act (5 U.S.C. 

602), Treasury’s printed agenda entries 

include only: 

(1) Rules that are in the regulatory 

flexibility agenda, in accordance with 

the Regulatory Flexibility Act, because 

they are likely to have a significant 

economic impact on a substantial 

number of small entities; and 

(2) Rules that have been identified for 

periodic review under section 610 of the 

Regulatory Flexibility Act. 

Printing of these entries is limited to 

fields that contain information required 

by the Regulatory Flexibility Act’s 

Agenda requirements. Additional 

information on these entries is available 

in the Unified Agenda available on the 

internet. 

The semiannual agenda of the 

Department of the Treasury conforms to 

the Unified Agenda format developed 

by the Regulatory Information Service 

Center (RISC). 

Michael Briskin, 

Deputy Assistant General Counsel for General 

Law and Regulation. 

BUREAU OF THE FISCAL SERVICE—PROPOSED RULE STAGE

Sequence No. Title Regulation 

Identifier No. 

416 .................... Revision of the Federal Claims Collection Standards (31 CFR Parts 900–904) (Section 610 Review) ....... 1530–AA29 

FINANCIAL CRIMES ENFORCEMENT NETWORK—PROPOSED RULE STAGE

Sequence No. Title Regulation 

Identifier No. 

417 .................... Section 6101. Establishment of National Exam and Supervision Priorities .................................................... 1506–AB52 

418 .................... Residential Real Estate Transaction Reports and Records ............................................................................ 1506–AB54 

419 .................... Revisions to Customer Due Diligence Requirements for Financial Institutions .............................................. 1506–AB60 

420 .................... Commercial Real Estate Transaction Reports and Records ........................................................................... 1506–AB61 

FINANCIAL CRIMES ENFORCEMENT NETWORK—FINAL RULE STAGE

Sequence No. Title Regulation 

Identifier No. 

421 .................... Beneficial Ownership Information Access and Safeguards ............................................................................. 1506–AB59 

FINANCIAL CRIMES ENFORCEMENT NETWORK—LONG-TERM ACTIONS

Sequence No. Title Regulation 

Identifier No. 

422 .................... Amendments to the Definition of Broker or Dealer in Securities (Crowd Funding) ........................................ 1506–AB36 

423 .................... Clarification of the Requirement to Collect, Retain, and Transmit Information on Transactions Involving 

Convertible Virtual Currencies and Digital Assets With Legal Tender Status.

1506–AB41 

424 .................... Requirements for Certain Transactions Involving Convertible Virtual Currency or Digital Assets ................. 1506–AB47 

425 .................... Section 6110. Bank Secrecy Act Application to Dealers in Antiquities and Assessment of Bank Secrecy 

Act Application to Dealers in Arts.

1506–AB50 

426 .................... Section 6212. Pilot Program on Sharing of Information Related to Suspicious Activity Reports Within a Financial Group.1506–AB51 

CUSTOMS REVENUE FUNCTION—PROPOSED RULE STAGE

Sequence No. Title Regulation 

Identifier No. 

427 .................... Entry of Low-Value Shipments ........................................................................................................................ 1515–AE84 


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CUSTOMS REVENUE FUNCTION—FINAL RULE STAGE

Sequence No. Title Regulation 

Identifier No. 

428 .................... Enforcement of Copyrights and the Digital Millennium Copyright Act ............................................................ 1515–AE26 

INTERNAL REVENUE SERVICE—COMPLETED ACTIONS

Sequence No. Title Regulation 

Identifier No. 

429 .................... Guidance on the Elimination of Interbank Offered Rates ................................................................................ 1545–BO91 

430 .................... Additional Guidance on Low-Income Communities Bonus Credit Program .................................................... 1545–BQ81 

DEPARTMENT OF THE TREASURY 

(TREAS) 

Bureau of the Fiscal Service (FISCAL) 

Proposed Rule Stage 

416. Revision of the Federal Claims 

Collection Standards (31 CFR Parts 

900–904) (Section 610 Review) [1530– 

AA29] 

Legal Authority: 31 U.S.C. 3711 

Abstract: The Department of Justice 

jointly with the Department of the 

Treasury will revise the Federal Claims 

Collection Standards to address 

statutory changes and to improve clarity 

of existing regulations. 

Timetable: 

Action Date FR Cite 

NPRM .................. 11/00/23 

Regulatory Flexibility Analysis 

Required: No. 

Agency Contact: Michelle Cordeiro, 

Senior Counsel, Department of the 

Treasury, Bureau of the Fiscal Service, 

401 14th Street SW, Washington, DC 

20227, Phone: 202 874–6680, Email: 

michelle.cordeiro@fiscal.treasury.gov. 

RIN: 1530–AA29 

BILLING CODE 4810–AS–P 

DEPARTMENT OF THE TREASURY 

(TREAS) 

Financial Crimes Enforcement Network 

(FINCEN) 

Proposed Rule Stage 

417. Section 6101. Establishment of 

National Exam and Supervision 

Priorities [1506–AB52] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: FinCEN intends to issue a 

notice of proposed rulemaking as part of 

the establishment of national exam and 

supervision priorities. The proposed 

rule implements section 6101(b) of the 

Anti-Money Laundering Act of 2020 

that requires the Secretary of the 

Treasury to issue and promulgate rules 

for financial institutions to carry out the 

government-wide anti-money 

laundering and countering the financing 

of terrorism priorities (AML/CFT 

Priorities). The proposed rule: (i) 

incorporates a risk assessment 

requirement for financial institutions; 

(ii) requires financial institutions to 

incorporate AML/CFT Priorities into 

risk-based programs; and (iii) provides 

for certain technical changes. Once 

finalized, this proposed rule will affect 

all financial institutions subject to 

regulations under the Bank Secrecy Act 

that have AML/CFT program 

obligations. 

Timetable: 

Action Date FR Cite 

NPRM .................. 03/00/24 

NPRM Comment 

Period End.

05/00/24 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Department of the 

Treasury, Financial Crimes Enforcement 

Network, P.O. Box 39, Vienna, VA 

22183, Phone: 800 767–2825, Email: 

frc@fincen.gov. 

RIN: 1506–AB52 

418. Residential Real Estate 

Transaction Reports and Records 

[1506–AB54] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: FinCEN intends to issue a 

notice of proposed rulemaking to 

address money laundering 

vulnerabilities in the U.S. residential 

real estate sector. 

Timetable: 

Action Date FR Cite 

ANPRM ............... 12/08/21 86 FR 69589 

Action Date FR Cite 

ANPRM Comment 

Period End.

02/07/22 

NPRM .................. 02/00/24 

NPRM Comment 

Period End.

04/00/24 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Department of the 

Treasury, Financial Crimes Enforcement 

Network, P.O. Box 39, Vienna, VA 

22183, Phone: 800 767–2825, Email: 

frc@fincen.gov. 

RIN: 1506–AB54 

419. Revisions to Customer Due 

Diligence Requirements for Financial 

Institutions [1506–AB60] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: FinCEN intends to issue a 

notice of proposed rulemaking entitled 

‘‘Revisions to Customer Due Diligence 

Requirements for Financial 

Institutions,’’ relating to Section 6403(d) 

of the Corporate Transparency Act 

(CTA). Section 6403(d) of the CTA 

requires FinCEN to revise its customer 

due diligence requirements for financial 

institutions to account for the changes 

created by the beneficial ownership 

information reporting and access 

requirements set out in the CTA. 

Timetable: 

Action Date FR Cite 

NPRM .................. 06/00/24 

NPRM Comment 

Period End.

08/00/24 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Department of the 

Treasury, Financial Crimes Enforcement 

Network, P.O. Box 39, Vienna, VA 

22183, Phone: 800 767–2825, Email: 

frc@fincen.gov. 

RIN: 1506–AB60 


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9628 Federal Register / Vol. 89, No. 28 / Friday, February 9, 2024 / UA: Reg Flex Agenda 

420. Commercial Real Estate 

Transaction Reports and Records 

[1506–AB61] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: FinCEN intends to issue a 

notice of proposed rulemaking to 

address money laundering 

vulnerabilities in the U.S. commercial 

real estate sector. 

Timetable: 

Action Date FR Cite 

NPRM .................. 09/00/24 

NPRM Comment 

Period End.

11/00/24 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Department of the 

Treasury, Financial Crimes Enforcement 

Network, P.O. Box 39, Vienna, VA 2218, 

Phone: 800 767–2825, Email: frc@

fincen.gov. 

RIN: 1506–AB61 

DEPARTMENT OF THE TREASURY 

(TREAS) 

Financial Crimes Enforcement Network 

(FINCEN) 

Final Rule Stage 

421. Beneficial Ownership Information 

Access and Safeguards [1506–AB59] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: FinCEN intends to issue a 

final rule entitled ‘‘Beneficial 

Ownership Information Access and 

Safeguards.’’ The final rule will 

establish protocols to protect the 

security and confidentiality of the 

beneficial ownership information (BOI) 

that will be reported to FinCEN 

pursuant to the Bank Secrecy Act, as 

amended by Section 6403(a) of the 

Corporate Transparency Act, and will 

establish the framework for authorized 

recipients’ access to the BOI reported. 

Timetable: 

Action Date FR Cite 

NPRM .................. 12/16/22 87 FR 77404 

NPRM Comment 

Period End.

02/14/23 

Final Action ......... 12/00/23 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Department of the 

Treasury, Financial Crimes Enforcement 

Network, P.O. Box 39, Vienna, VA 

22183, Phone: 800 767–2825, Email: 

frc@fincen.gov. 

RIN: 1506–AB59 

DEPARTMENT OF THE TREASURY 

(TREAS) 

Financial Crimes Enforcement Network 

(FINCEN) 

Long-Term Actions 

422. Amendments to the Definition of 

Broker or Dealer in Securities (Crowd 

Funding) [1506–AB36] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5332 

Abstract: FinCEN is finalizing 

amendments to the regulatory 

definitions of ‘‘broker or dealer in 

securities’’ under the regulations 

implementing the Bank Secrecy Act. 

The changes are intended to expand the 

current scope of the definitions to 

include funding portals involved in the 

offering or selling of securities through 

crowdfunding pursuant to section 

4(a)(6) of the Securities Act of 1933. In 

addition, these amendments would 

require funding portals to implement 

policies and procedures reasonably 

designed to achieve compliance with all 

of the Bank Secrecy Act requirements 

that are currently applicable to brokers 

or dealers in securities. The rule to 

require these organizations to comply 

with the Bank Secrecy Act regulations is 

intended to help prevent money 

laundering, terrorist financing, and 

other financial crimes. 

Note: This is not a new requirement; 

it replaces RINs 1506–AB24 and 1506– 

AB29. 

Timetable: 

Action Date FR Cite 

NPRM .................. 04/04/16 81 FR 19086 

NPRM Comment 

Period End.

06/03/16 

Final Action ......... To Be Determined 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Phone: 800 767–2825, 

Email: frc@fincen.gov. 

RIN: 1506–AB36 

423. Clarification of the Requirement 

To Collect, Retain, and Transmit 

Information on Transactions Involving 

Convertible Virtual Currencies and 

Digital Assets With Legal Tender Status 

[1506–AB41] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: The Board of Governors of 

the Federal Reserve System and FinCEN 

(collectively, the ‘‘Agencies’’) intend to 

issue a revised proposal to clarify the 

meaning of ‘‘money’’ as used in the 

rules implementing the Bank Secrecy 

Act requiring financial institutions to 

collect, retain, and transmit information 

on certain funds transfers and 

transmittals of funds. The Agencies 

intend that the revised proposal will 

ensure that the rules apply to domestic 

and cross-border transactions involving 

convertible virtual currency, which is a 

medium of exchange (such as 

cryptocurrency) that either has an 

equivalent value as currency, or acts as 

a substitute for currency, but lacks legal 

tender status. The Agencies further 

intend that the revised proposal will 

clarify that these rules apply to 

domestic and cross-border transactions 

involving digital assets that have legal 

tender status. 

Timetable: 

Action Date FR Cite 

NPRM .................. 10/27/20 85 FR 68005 

NPRM Comment 

Period End.

11/27/20 

Second NPRM .... 01/00/25 

Second NPRM 

Comment Period End.

03/00/25 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Phone: 800 767–2825, 

Email: frc@fincen.gov. 

RIN: 1506–AB41 

424. Requirements for Certain 

Transactions Involving Convertible 

Virtual Currency or Digital Assets 

[1506–AB47] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: FinCEN is amending the 

regulations implementing the Bank 

Secrecy Act (BSA) to require banks and 

money service businesses (MSBs) to 

submit reports, keep records, and verify 

the identity of customers in relation to 

transactions involving convertible 

virtual currency (CVC) or digital assets 

with legal tender status (‘‘legal tender 

digital assets’’ or ‘‘LTDA’’) held in 


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Federal Register / Vol. 89, No. 28 / Friday, February 9, 2024 / UA: Reg Flex Agenda 9629 

unhosted wallets, or held in wallets 

hosted in a jurisdiction identified by 

FinCEN. 

Timetable: 

Action Date FR Cite 

NPRM .................. 12/23/20 85 FR 83840 

NPRM Comment 

Period End.

01/04/21 

Final Action ......... To Be Determined 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Phone: 800 767–2825, 

Email: frc@fincen.gov. 

RIN: 1506–AB47 

425. Section 6110. Bank Secrecy Act 

Application to Dealers in Antiquities 

and Assessment of Bank Secrecy Act 

Application to Dealers in Arts [1506– 

AB50] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: FinCEN intends to issue a 

Notice of Proposed Rulemaking to 

implement Section 6110 of the AntiMoney Laundering Act of 2020 (the 

AML Act). This section amends the 

Bank Secrecy Act (31 U.S.C. 5312(a)(2)) 

to include as a financial institution a 

person engaged in the trade of 

antiquities, including an advisor, 

consultant, or any other person who 

engages as a business in the solicitation 

or the sale of antiquities, subject to 

regulations prescribed by the Secretary 

of the Treasury. The section further 

requires the Secretary of the Treasury to 

issue proposed rules to implement the 

amendment within 360 days of 

enactment of the AML Act. 

Timetable: 

Action Date FR Cite 

ANPRM ............... 09/24/21 86 FR 53021 

ANPRM Comment 

Period End.

10/25/21 

NPRM .................. To Be Determined 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Phone: 800 767–2825, 

Email: frc@fincen.gov. 

RIN: 1506–AB50 

426. Section 6212. Pilot Program on 

Sharing of Information Related to 

Suspicious Activity Reports Within a 

Financial Group [1506–AB51] 

Legal Authority: 12 U.S.C. 1829b; 12 

U.S.C. 1951 to 1960; 31 U.S.C. 5311 to 

5314; 31 U.S.C. 5316 to 5336 

Abstract: FinCEN intends to issue a 

Final Rule in order to implement 

Section 6212 of the Anti-Money 

Laundering Act of 2020 (the AML Act). 

This section amends the Bank Secrecy 

Act (31 U.S.C. 5318(g)) to establish a 

pilot program that permits financial 

institutions to share suspicious activity 

report (SAR) information with their 

foreign branches, subsidiaries, and 

affiliates for the purpose of combating 

illicit finance risks. The section further 

requires the Secretary of the Treasury to 

issue rules to implement the 

amendment within one year of 

enactment of the AML Act. 

Timetable: 

Action Date FR Cite 

NPRM .................. 01/25/22 87 FR 3719 

NPRM Comment 

Period End.

03/28/22 

Final Rule ............ To Be Determined 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: FinCEN Regulatory 

Support Section, Phone: 800 767–2825, 

Email: frc@fincen.gov. 

RIN: 1506–AB51 

BILLING CODE 4810–02–P 

DEPARTMENT OF THE TREASURY 

(TREAS) 

Customs Revenue Function (CUSTOMS) 

Proposed Rule Stage 

427. • Entry of Low-Value Shipments 

[1515–AE84] 

Legal Authority: 19 U.S.C. 1321 

Abstract: This document proposes 

amendments to the U.S. Customs and 

Border Protection (CBP) regulations 

pertaining to the entry of certain lowvalue shipments not exceeding $800 

that are eligible for an administrative 

exemption from duty and tax. 

Specifically, CBP proposes to create a 

new process for entering low-value 

shipments, allowing CBP to target highrisk shipments more effectively, 

including those containing synthetic 

opioids such as fentanyl. This document 

also proposes to revise the current 

process for entering low-value 

shipments to require additional data 

elements that would assist CBP in 

verifying eligibility for duty- and taxfree entry of low-value shipments and 

bona-fide gifts. 

Timetable: 

Action Date FR Cite 

NPRM .................. 04/00/24 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: Christopher 

Mabelitini, Director, Intellectual 

Property Rights & E-Commerce Division, 

Department of the Treasury, Customs 

Revenue Function, 1300 Pennsylvania 

Avenue NW, Washington, DC 20229, 

Phone: 202 325–6915. 

RIN: 1515–AE84 

DEPARTMENT OF THE TREASURY 

(TREAS) 

Customs Revenue Function (CUSTOMS) 

Final Rule Stage 

428. Enforcement of copyrights and the 

Digital Millennium Copyright Act 

[1515–AE26] 

Legal Authority: Title III of the Trade 

Facilitation and Trade Enforcement Act 

of 2015 (Pub. L. 114–125); 19 U.S.C. 

1595a(c)(2)(G); 19 U.S.C. 1624 

Abstract: This rule amends the U.S. 

Customs and Border Protection (CBP) 

regulations pertaining to importations of 

merchandise that violate or are 

suspected of violating the copyright 

laws in accordance with title III of the 

Trade Facilitation and Trade 

Enforcement Act of 2015 (TFTEA) and 

certain provisions of the Digital 

Millennium Copyright Act (DMCA). 

Timetable: 

Action Date FR Cite 

NPRM .................. 10/16/19 84 FR 55251 

NPRM Comment 

Period End.

12/16/19 

Final Rule ............ 12/00/23 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: Alaina Van Horn, 

Chief, Intellectual Property Enforcement 

Branch, Department of the Treasury, 

Customs Revenue Function, 1331 

Pennsylvania Avenue NW, Washington, 

DC 20229, Phone: 202 325–0083, Email: 

alaina.vanhorn@cbp.dhs.gov. 

RIN: 1515–AE26 

BILLING CODE 9111–14–P 

DEPARTMENT OF THE TREASURY 

(TREAS) 

Internal Revenue Service (IRS) 

Completed Actions 

429. Guidance on the Elimination of 

Interbank Offered Rates [1545–BO91] 

Legal Authority: 26 U.S.C. 882c and 

7805; 26 U.S.C. 7805 

Abstract: The final regulations will 

provide guidance on the tax 


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consequences of the phased elimination 

of interbank offered rates (IBORs) that is 

underway in the United States and 

many foreign countries. Taxpayers have 

requested guidance that addresses the 

transition from IBOR to other reference 

rates and the determination of the 

interest expense deduction of a foreign 

corporation. 

Completed: 

Reason Date FR Cite 

Final Action Completed By TD 

9976.

06/30/23 88 FR 42231 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: Caleb Trimm, Phone: 

202 317–6002, Fax: 855 589–8672, 

Email: caleb.w.trimm2@

irscounsel.treas.gov. 

RIN: 1545–BO91 

430. • Additional guidance on LowIncome Communities Bonus Credit 

Program [1545–BQ81] 

Legal Authority: 26 U.S.C. 48(e); 26 

U.S.C. 7805 

Abstract: This document contains 

final regulations concerning the 

application of the low-income 

communities’ bonus credit program for 

the energy investment credit established 

pursuant to the Inflation Reduction Act 

of 2022. Under this program, applicants 

investing in certain solar or windpowered electricity generation facilities 

for which the applicants otherwise 

would be eligible for an energy 

investment credit may apply for an 

allocation of environmental justice solar 

and wind capacity limitation to increase 

the amount of the energy investment 

credit for the taxable year in which the 

facility is placed in service. This 

document provides definitions and 

requirements that are applicable for this 

program. These final regulations affect 

applicants seeking allocations of the 

environmental justice solar and wind 

capacity limitation to increase the 

amount of the energy investment credit 

for which such applicants would 

otherwise be eligible once the facility is 

placed in service. 

Timetable: 

Action Date FR Cite 

NPRM .................. 06/01/23 88 FR 35791 

NPRM Comment 

Period End.

06/30/23 

Final Rule ............ 08/15/23 88 FR 55506 

Final Rule Effective.10/16/23 

Regulatory Flexibility Analysis 

Required: Yes. 

Agency Contact: Whitney Brady, 

General Attorney, Department of the 

Treasury, Internal Revenue Service, 

1111 Constitution Avenue NW, Room 

5114, Washington, DC 20224, Phone: 

202 317–6853, Email: 

whitney.e.brady2@irscounsel.treas.gov. 

RIN: 1545–BQ81 

[FR Doc. 2024–00445 Filed 2–8–24; 8:45 am] 

BILLING CODE 4810–01–P 


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