[Federal Register Volume 87, Number 52 (Thursday, March 17, 2022)]
[Proposed Rules]
[Page 15148]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-05577]


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Proposed Rules
                                                Federal Register
________________________________________________________________________

This section of the FEDERAL REGISTER contains notices to the public of 
the proposed issuance of rules and regulations. The purpose of these 
notices is to give interested persons an opportunity to participate in 
the rule making prior to the adoption of the final rules.

========================================================================


Federal Register / Vol. 87, No. 52 / Thursday, March 17, 2022 / 
Proposed Rules

[[Page 15148]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[REG-114209-21]
RIN 1545-BQ17


User Fees Relating to Enrolled Agents and Enrolled Retirement 
Plan Agents; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking and notice of public hearing (REG-114209-21) that was 
published in the Federal Register on Tuesday, March 1, 2022. The notice 
of proposed rulemaking contains proposed amendments to the regulations 
relating to user fees for enrolled agents and enrolled retirement plan 
agents.

DATES: Written or electronic comments as well as requests to speak and 
outlines of topics to be discussed at the public hearing must be 
received by May 2, 2022. The public hearing is being held by 
teleconference on May 11, 2022 at 10 a.m. EST.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-114209-
21). Once submitted to the Federal eRulemaking Portal, comments cannot 
be edited or withdrawn. The IRS expects to have limited personnel 
available to process comments that are submitted on paper or through 
the mail. Any comments submitted on paper will be considered to the 
extent practicable. The IRS will publish any comments submitted 
electronically, and to the extent practicable comments submitted on 
paper, to the public docket. Send submissions to: CC:PA:LPD:PR (REG-
114209-21), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben 
Franklin Station, Washington, DC 20044. For those requesting to speak 
during the hearing, send an outline of topic submissions electronically 
via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS 
and REG-114209-21). Individuals who want to testify (by telephone) at 
the public hearing must send an email to <a href="/cdn-cgi/l/email-protection#0e7e7b6c62676d666b6f7c6760697d4e677c7d20696178"><span class="__cf_email__" data-cfemail="8cfcf9eee0e5efe4e9edfee5e2ebffcce5feffa2ebe3fa">[email protected]</span></a> to 
receive the telephone number and access code for the hearing. The 
subject line of the email must contain the regulation number REG-
114209-21 and the word TESTIFY. For example, the subject line may say: 
Request to TESTIFY at Hearing for REG-114209-21. The email should 
include a copy of the speaker's public comments and outline of topics. 
Individuals who want to attend (by telephone) the public hearing must 
also send an email to <a href="/cdn-cgi/l/email-protection#a7d7d2c5cbcec4cfc2c6d5cec9c0d4e7ced5d489c0c8d1"><span class="__cf_email__" data-cfemail="c4b4b1a6a8ada7aca1a5b6adaaa3b784adb6b7eaa3abb2">[email protected]</span></a> to receive the telephone 
number and access code for the hearing. The subject line of the email 
must contain the regulation number REG-114209-21 and the word ATTEND. 
For example, the subject line may say: Request to ATTEND Hearing for 
REG-114209-21. To request special assistance during the telephonic 
hearing, contact the Publications and Regulations Branch of the Office 
of Associate Chief Counsel (Procedure and Administration) by sending an 
email to <a href="/cdn-cgi/l/email-protection#5f2f2a3d33363c373a3e2d3631382c1f362d2c71383029"><span class="__cf_email__" data-cfemail="a7d7d2c5cbcec4cfc2c6d5cec9c0d4e7ced5d489c0c8d1">[email protected]</span></a> (preferred) or by telephone at (202) 
317-5177 (not a toll-free number).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Mark Shurtliff at (202) 317-6845; concerning cost methodology, Michael 
A. Weber at (202) 803-9738; concerning submission of comments, the 
public hearing, and the access code to attend the hearing by telephone, 
Regina Johnson at (202) 317-5177 (not toll-free numbers) or 
<a href="/cdn-cgi/l/email-protection" class="__cf_email__" data-cfemail="512124333d383239343023383f3622111803027f363e27">[email protected]</a>.

SUPPLEMENTARY INFORMATION:

Background

    The proposed regulations that are the subject of this correction 
are under section 9701 of Title 31 of the United States Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing (REG-114209-21) contains errors regarding certain dates 
that need to be corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking and notice of public 
hearing (REG-114209-21), that are the subject of FR Doc 2022-04303, 
published on March 1, 2022 (87 FR 11366), are corrected to read as 
follows:
    On page 11367, in the first column, under the caption DATES, the 
first and second sentences are corrected to read ``Electronic or 
written comments must be received by May 2, 2022. The public hearing is 
being held by teleconference on May 11, 2022 at 10 a.m. EST.''

Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-05577 Filed 3-16-22; 8:45 am]
BILLING CODE 4830-01-P


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