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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