14558 Federal Register / Vol. 89, No. 39 / Tuesday, February 27, 2024 / Notices 

Dated: February 21, 2024. 

Shawn Collins, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2024–04001 Filed 2–26–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Open Meeting of the Taxpayer 

Advocacy Panel Taxpayer Assistance 

Center Improvements Project 

Committee 

AGENCY: Internal Revenue Service (IRS) 

Treasury. 

ACTION: Notice of meeting. 

SUMMARY: An open meeting of the 

Taxpayer Advocacy Panel’s Taxpayer 

Assistance Center Improvements Project 

Committee will be conducted. The 

Taxpayer Advocacy Panel is soliciting 

public comments, ideas, and 

suggestions on improving customer 

service at the Internal Revenue Service. 

This meeting will be held via 

teleconference. 

DATES: The meeting will be held 

Thursday, March 14, 2024. 

FOR FURTHER INFORMATION CONTACT: 

Matthew O’Sullivan at 1–888–912–1227 

or (510) 907–5274. 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given pursuant to section 

10(a)(2) of the Federal Advisory 

Committee Act, 5 U.S.C. app. (1988) that 

an open meeting of the Taxpayer 

Advocacy Panel’s Taxpayer Assistance 

Center Improvements (TAC) Project 

Committee will be held Thursday, 

March 14, 2024, at 11 a.m. eastern time. 

The public is invited to make oral 

comments or submit written statements 

for consideration. Due to limited time 

and structure of meeting, notification of 

intent to participate must be made with 

Matthew O’Sullivan. For more 

information please contact Matthew 

O’Sullivan at 1–888–912–1227 or (510) 

907–5274, or write TAP Office, 1301 

Clay Street, Oakland, CA 94612–5217 or 

contact us at the website: http://

www.improveirs.org. The agenda 

includes new and old issues to start out 

the new TAP year. 

Dated: February 21, 2024. 

Shawn Collins, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2024–04000 Filed 2–26–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Open Meeting of the Taxpayer 

Advocacy Panel’s Special Projects 

Committee 

AGENCY: Internal Revenue Service (IRS) 

Treasury. 

ACTION: Notice of meeting. 

SUMMARY: An open meeting of the 

Taxpayer Advocacy Panel’s Special 

Projects Committee will be conducted. 

The Taxpayer Advocacy Panel is 

soliciting public comments, ideas, and 

suggestions on improving customer 

service at the Internal Revenue Service. 

This meeting will be held via 

teleconference. 

DATES: The meeting will be held 

Wednesday, March 13, 2024. 

FOR FURTHER INFORMATION CONTACT: 

Antoinette Ross at 1–888–912–1227 or 

202–317–4110. 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given pursuant to section 

10(a)(2) of the Federal Advisory 

Committee Act, 5 U.S.C. app. (1988) that 

an open meeting of the Taxpayer 

Advocacy Panel’s Special Projects 

Committee will be held Wednesday, 

March 13, 2024, at 11 a.m. eastern time. 

The public is invited to make oral 

comments or submit written statements 

for consideration. Due to limited time 

and structure of meeting, notification of 

intent to participate must be made with 

Antoinette Ross. For more information 

please contact Antoinette Ross at 1– 

888–912–1227 or 202–317–4110, or 

write TAP Office, 1111 Constitution 

Ave. NW, Room 1509, Washington, DC 

20224 or contact us at the website: 

http://www.improveirs.org. The agenda 

includes a committee discussion 

involving new and old issues and 

starting a new TAP year. 

Dated: February 21, 2024. 

Shawn Collins, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2024–03999 Filed 2–26–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Iso-butanol 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of filing and request for 

comments. 

SUMMARY: This notice of filing 

announces that a petition has been filed 

requesting that iso-butanol be added to 

the list of taxable substances. This 

notice of filing also requests comments 

on the petition. This notice of filing is 

not a determination that the list of 

taxable substances is modified. 

DATES: Written comments and requests 

for a public hearing must be received on 

or before April 29, 2024. 

ADDRESSES: Commenters are encouraged 

to submit public comments or requests 

for a public hearing relating to this 

petition electronically via the Federal 

eRulemaking Portal at http://

www.regulations.gov (indicate public 

docket number IRS–2024–0007 or isobutanol) by following the online 

instructions for submitting comments. 

Comments cannot be edited or 

withdrawn once submitted to the 

Federal eRulemaking Portal. 

Alternatively, comments and requests 

for a public hearing may be mailed to: 

Internal Revenue Service, Attn: 

CC:PA:01:PR (Notice of Filing for Isobutanol), Room 5203, P.O. Box 7604, 

Ben Franklin Station, Washington DC 

20044. All comments received are part 

of the public record and subject to 

public disclosure. All comments 

received will be posted without change 

to www.regulations.gov, including any 

personal information provided. You 

should submit only information that 

you wish to make publicly available. If 

a public hearing is scheduled, notice of 

the time and place for the hearing will 

be published in the Federal Register. 

FOR FURTHER INFORMATION CONTACT: 

Camille Edwards Bennehoff at (202) 

317–6855 (not a toll-free number). 

Request To Add Substance to the List 

(a) Overview. A petition was filed 

pursuant to Rev. Proc. 2022–26 (2022– 

29 I.R.B. 90), as modified by Rev. Proc. 

2023–20 (2023–15 I.R.B. 636), 

requesting that iso-butanol be added to 

the list of taxable substances under 

section 4672(a) of the Internal Revenue 

Code (List). The petition requesting the 

addition of iso-butanol to the List is 

based on weight and contains the 

information detailed in paragraph (b) of 

this document. The information is 

provided for public notice and comment 

pursuant to section 9 of Rev. Proc. 

2022–26. The publication of petition 

information in this notice of filing is not 

a determination and does not constitute 

Treasury Department or IRS 

confirmation of the accuracy of the 

information published. 


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Federal Register / Vol. 89, No. 39 / Tuesday, February 27, 2024 / Notices 14559 

(b) Petition Content. 

(1) Substance name: Iso-butanol. 

The substance is also known as 

isobutanol, iso butyl alcohol, 2-methyl 

propan-1-ol, or 2-methyl-1-propanol. 

(2) Petitioner: OQ Chemicals 

Corporation, an exporter of iso-butanol. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2905.14.50.10. 

(ii) Schedule B number: 2905.14.5010. 

(iii) CAS number: 78–83–1. 

(4) Petition filing dates: 

(i) Petition filing date for purposes of 

making a determination: January 25, 

2024. 

(ii) Petition filing date for purposes of 

section 11.02 of Rev. Proc. 2022–26, as 

modified by section 3 of Rev. Proc. 

2023–20: April 1, 2023. 

(5) Description from petition: 

According to the petition, iso-butanol is 

an isomer of n-butanol. Iso-butanol is a 

four carbon branched aliphatic alcohol. 

It is used as a solvent or in the 

manufacture of esters, such as isobutyl 

acetate, isobutyl acrylate, and isobutyl 

methacrylate. 

Iso-butanol is made from methane and 

propylene. Taxable chemicals constitute 

78.41 percent by weight of the materials 

used to produce this substance. 

(6) Process identified in petition as 

predominant method of production of 

substance: Iso-butanol is co-produced 

by hydroformylation of propylene to 

produce both iso-butyraldehyde and nbutyraldehyde followed by 

hydrogenation of the aldehyde 

intermediates to the corresponding isobutanol and n-butanol. 

An explanation of the predominant 

method of production: 

a. Partial oxidation of methane with 

oxygen to produce synthesis gas, a 

mixture of carbon monoxide and 

hydrogen. OQ uses a Partial Oxidation 

(POX) process that is non catalytic but 

operates at >1300 deg C and >40 atm 

pressure. Thus, synthesis gas is 

produced from methane and oxygen: 

CH4 + 1⁄2 O2 → CO + 2H2

b. Oxo process: Hydroformylation of 

propylene with carbon monoxide and 

hydrogen over a catalyst to produce isobutyraldehyde. (Reaction also produces 

normal butyraldehyde simultaneously 

not shown for simplification; 

stoichiometry is the same for either the 

iso or the normal aldehyde.) Thus, isobutyraldehyde is produced from 

propylene and syngas. 

CO + H2 + CH2 =CH–CH3 → (CH3)2- 

CH–CHO 

c. Iso-butyraldehyde is hydrogenated 

with hydrogen over a catalyst. Thus, isobutanol is produced from isobutyraldehyde and hydrogen. 

(CH3)2-CH–CHO + H2 → 

(CH3)2CHCH2OH 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

CH4 (methane) + 1⁄2 O2 + CH2 = CH– 

CH3 (propylene) → (CH3)2CHCH2OH 

(iso-butanol) 

(8) Tax rate calculated by Petitioner, 

based on Petitioner’s conversion factors 

for taxable chemicals used in 

production of substance: 

(i) Tax rate: $7.07 per ton. 

(ii) Conversion factors: 0.22 for 

methane, 0.57 for propylene. 

(9) Public docket number: IRS–2024– 

0007. 

Michael Beker, 

Senior Counsel (Passthroughs and Special 

Industries), IRS Office of Chief Counsel. 

[FR Doc. 2024–03897 Filed 2–26–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Open Meeting of the Taxpayer 

Advocacy Panel’s Notices and 

Correspondence Project Committee 

AGENCY: Internal Revenue Service (IRS) 

Treasury. 

ACTION: Notice of meeting. 

SUMMARY: An open meeting of the 

Taxpayer Advocacy Panel’s Notices and 

Correspondence Project Committee will 

be conducted. The Taxpayer Advocacy 

Panel is soliciting public comments, 

ideas, and suggestions on improving 

customer service at the Internal Revenue 

Service. This meeting will be held via 

teleconference. 

DATES: The meeting will be held 

Tuesday, March 12, 2024. 

FOR FURTHER INFORMATION CONTACT: 

Robert Rosalia at 1–888–912–1227 or 

(718) 834–2203. 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given pursuant to section 

10(a)(2) of the Federal Advisory 

Committee Act, 5 U.S.C. app. (1988) that 

an open meeting of the Taxpayer 

Advocacy Panel’s Notices and 

Correspondence Project Committee will 

be held Tuesday, March 12, 2024, at 11 

a.m. eastern time. The public is invited 

to make oral comments or submit 

written statements for consideration. 

Due to limited time and structure of 

meeting, notification of intent to 

participate must be made with Robert 

Rosalia. For more information, please 

contact Robert Rosalia at 1–888–912– 

1227 or (718) 834–2203, or write TAP 

Office, 2 Metrotech Center, 100 Myrtle 

Avenue, Brooklyn, NY 11201 or contact 

us at the website: http://

www.improveirs.org. The agenda will 

include a committee discussion about 

new and old issues and starting out the 

new TAP year. 

Dated: February 21, 2024. 

Shawn Collins, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2024–03997 Filed 2–26–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Open Meeting of the Taxpayer 

Advocacy Panel’s Toll-Free Phone 

Lines Project Committee 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of meeting. 

SUMMARY: An open meeting of the 

Taxpayer Advocacy Panel’s Toll-Free 

Phone Lines Project Committee will be 

conducted. The Taxpayer Advocacy 

Panel is soliciting public comments, 

ideas, and suggestions on improving 

customer service at the Internal Revenue 

Service. This meeting will be held via 

teleconference. 

DATES: The meeting will be held 

Tuesday, March 12, 2024. 

FOR FURTHER INFORMATION CONTACT: 

Rosalind Matherne at 1–888–912–1227 

or 202–317–4115. 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given pursuant to section 

10(a)(2) of the Federal Advisory 

Committee Act, 5 U.S.C. app. (1988) that 

an open meeting of the Taxpayer 

Advocacy Panel Toll-Free Phone Lines 

Project Committee will be held Tuesday, 

March 12, 2024, at 2 p.m. eastern time. 

The public is invited to make oral 

comments or submit written statements 

for consideration. Due to limited time 

and structure of meeting, notification of 

intent to participate must be made with 

Rosalind Matherne. For more 

information, please contact Rosalind 

Matherne at 1–888–912–1227 or 202– 

317–4115, or write TAP Office, 1111 

Constitution Ave. NW, Room 1509, 

Washington, DC 20224 or contact us at 

the website: http://www.improveirs.org. 

The agenda includes a committee 

discussion new and old issues and 

starting the new TAP year. 

Dated: February 21, 2024. 

Shawn Collins, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2024–04002 Filed 2–26–24; 8:45 am] 

BILLING CODE 4830–01–P 


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