Federal Register / Vol. 89, No. 202 / Friday, October 18, 2024 / Proposed Rules 83825 

[FR Doc. 2024–23751 Filed 10–17–24; 8:45 am] 

BILLING CODE 4910–22–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–120137–19] 

RIN 1545–BP66 

Update of Regulations Regarding 

Payment of Tax by Commercially 

Acceptable Means; Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Proposed rule; public hearing 

SUMMARY: This document provides a 

notice of public hearing on the proposed 

rule (REG–120137–19) that was 

published in the Federal Register on 

Tuesday, July 2, 2024. The proposed 

regulations relate to the payment of tax 

by commercially acceptable means and 

reflect changes to the law made by the 

Taxpayer First Act that would allow the 

IRS to directly accept payments of tax 

by credit or debit card, without having 

to connect taxpayers to third-party 

payment processors. 

DATES: The public hearing is scheduled 

to be held on December 6, 2024, at 10 

a.m. Eastern Time (ET). The IRS must 

receive speakers’ outlines of the topics 

to be discussed at the public hearing by 

November 6, 2024. If no outlines are 

received by November 6, 2024, the 

public hearing will be cancelled. 

ADDRESSES: The public hearing is being 

held in the Auditorium, at the Internal 

Revenue Service Building, 1111 

Constitution Avenue NW, Washington, 

DC. Due to security procedures, visitors 

must enter at the Constitution Avenue 

entrance. In addition, all visitors must 

present a valid photo identification to 

enter the building. Because of access 

restrictions, visitors will not be 

admitted beyond the immediate 

entrance area more than 30 minutes 

before the hearing starts. Participants 

may alternatively testify or attend the 

hearing by telephone. 

Send an outline of topic submissions 

electronically via the Federal 

eRulemaking Portal at 

www.regulations.gov (indicate IRS and 

REG–120137–19). Send paper 

submissions to CC:PA:01:PR (REG– 

120137–19), Room 5205, Internal 

Revenue Service, P.O. Box 7604, Ben 

Franklin Station, Washington, DC 

20044. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Crystal Jackson-Kaloz at (202) 317–5191 

(not a toll-free number); concerning the 

submission of requests to testify, the 

hearing, the access code to attend the 

hearing by phone, or to be placed on the 

building access list to attend the public 

hearing, contact the Publications and 

Regulations Section at (202) 317–6901 

(not a toll-free number), or by email at 

publichearings@irs.gov (preferred). 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking (REG– 

120137–19) that was published in the 

Federal Register on Tuesday, July 2, 

2024 (89 FR 54746). 

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

apply to the hearing. Persons who wish 

to present oral comments at the hearing 

must submit an outline of the topics to 

be discussed and the time to be devoted 

to each topic by November 6, 2024. 

A period of 10 minutes will be 

allotted to each person for making 

comments. An agenda showing the 

scheduling of the speakers will be 

prepared after the deadline for receiving 

outlines has passed. Copies of the 

agenda will be available free of charge 

at the hearing and via the Federal 

eRulemaking Portal (https://

www.Regulations.gov) under the title of 

Supporting & Related Material. If no 

outline of the topics to be discussed at 

the hearing is received by November 6, 

2024, the public hearing will be 

cancelled. If the public hearing is 

cancelled, a notification of cancellation 

of the public hearing will be published 

in the Federal Register. 

Individuals who want to testify in 

person at the public hearing must send 

an email to publichearings@irs.gov to 

have your legal name added to the 

building access list. The subject line of 

the email must contain the regulation 

number REG–120137–19 and the 

language ‘‘TESTIFY In Person.’’ For 

example, the subject line may say: 

Request to TESTIFY In Person at 

Hearing for REG–120137–19. 

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–120137–19 and 

the language ‘‘TESTIFY 

Telephonically.’’ For example, the 

subject line may say: Request to 

TESTIFY Telephonically at Hearing for 

REG–120137–19. 

Individuals who want to attend the 

public hearing in person without 

testifying must also send an email to 

publichearings@irs.gov to have your 

legal name added to the building access 

list. The subject line of the email must 

contain the regulation number REG– 

120137–19 and the language ‘‘ATTEND 

In Person.’’ For example, the subject 

line may say: Request to ATTEND In 

Person for REG–120137–19. Requests to 

attend the public hearing must be 

received by 5 p.m. ET on November 29, 

2024. The hearing will be made 

accessible to people with disabilities. 

Requests for special assistance during 

the hearing must be received by 5 p.m. 

ET on November 27, 2024. 

Individuals who want to attend the 

public hearing by telephone without 

testifying 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–120137–19 and the 

language ‘‘ATTEND Hearing 

Telephonically.’’ For example, the 

subject line may say: Request to 

ATTEND Hearing Telephonically for 

REG–120137–19. Requests to attend the 

public hearing must be received by 5 

p.m. ET on November 29, 2024. 

Any questions regarding speaking at 

or attending the public hearing may also 

be emailed to publichearings@irs.gov. 

Regina L. Johnson, 

Federal Register Liaison, Publications and 

Regulations Section, Associate Chief Counsel, 

(Procedure and Administration). 

[FR Doc. 2024–23972 Filed 10–17–24; 8:45 am] 

BILLING CODE 4830–01–P 


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