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[Federal Register Volume 89, Number 202 (Friday, October 18, 2024)]
[Proposed Rules]
[Page 83825]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-23972]

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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

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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 [email protected] (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 [email protected] 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 [email protected] 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 [email protected] 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 [email protected] 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 [email protected].

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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