94878 Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 

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 January 28, 2025. 

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 https://

www.regulations.gov (indicate public 

docket number IRS–2024–0057 or 

methyl isobutyl carbinol) 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or withdrawn once submitted to the 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 

Methyl Isobutyl Carbinol), 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: 

Andrew J. Clark or Camille Edwards 

Bennehoff at (202) 317–6855 (not a tollfree number). 

SUPPLEMENTARY INFORMATION: 

Reques 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 methyl isobutyl carbinol 

be added to the list of taxable 

substances under section 4672(a) of the 

Internal Revenue Code (List). The 

petition requesting the addition of 

methyl isobutyl carbinol 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. 

(b) Petition Content. 

(1) Substance name: Methyl isobutyl 

carbinol 

The substance is also known as 4- 

methyl-2-pentanol, 4-methylpentan-2- 

ol, methyl amyl alcohol, MIBC, and 

isobutylmethylcarbinol. 

(2) Petitioner: ALTIVIA Ketones & 

Additives LLC, an exporter of methyl 

isobutyl carbinol. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2905.19.9090. 

(ii) Schedule B number: 2905.19.9095. 

(iii) CAS number: 108–11–2. 

(4) Petition filing dates: 

(i) Petition filing date for purposes of 

making a determination: September 23, 

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: January 1, 2024. 

(5) Description from petition: 

According to the petition, methyl 

isobutyl carbinol is an organic chemical 

compound. It is used as a lube oil 

additive, as a frother in mining 

applications, and in fracking fluids. 

Methyl isobutyl carbinol is made from 

propylene. Taxable chemicals constitute 

82.36 percent by weight of the materials 

used to produce this substance. 

(6) Process identified in petition as 

predominant method of production of 

substance: The predominant method of 

production is aldol condensation of 

acetone. Aldol condensation is a twostep process in which an aldol reaction 

forms an aldol product and a 

dehydration reaction removes water to 

form the final product. The process uses 

acetone in condensation, dehydration, 

and hydrogenation steps. Acetone is 

passed over a strong base catalyst to 

form diacetone alcohol, then dehydrated 

to mesityl oxide, and subsequently 

hydrogenated to methyl isobutyl ketone. 

Generally, the process forms coproduced methyl isobutyl ketone, 

methyl isobutyl carbinol, di-isobutyl 

ketone and, to a lesser extent, diisobutyl carbinol. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

2(C3H6 (propylene)) + H2O → C6H14O 

(methyl isobutyl carbinol) 

(8) Tax rate calculated by Petitioner, 

based on Petitioner’s conversion factors 

for taxable chemicals used in 

production of substance: 

(i) Tax rate: $7.99 per ton. 

(ii) Conversion factors: 0.82 for 

propylene. 

(9) Public docket number: IRS–2024– 

0057. 

Michael Beker, 

Senior Counsel (Passthroughs and Special 

Industries), IRS Office of Chief Counsel. 

[FR Doc. 2024–28071 Filed 11–27–24; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Di-isobutyl Carbinol 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of filing and Request for 

Comments. 

SUMMARY: This notice of filing 

announces that a petition was filed 

requesting that di-isobutyl carbinol 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 January 28, 2025. 

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 https://

www.regulations.gov (indicate public 

docket number IRS–2024–0055 or diisobutyl carbinol) 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 Diisobutyl Carbinol), 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: 

Andrew J. Clark or Camille Edwards 

Bennehoff at (202) 317–6855 (not a tollfree number). 

SUPPLEMENTARY INFORMATION: 


khammond on DSK9W7S144PROD with NOTICES
Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 94879 

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 di-isobutyl carbinol be 

added to the list of taxable substances 

under section 4672(a) of the Internal 

Revenue Code (List). The petition 

requesting the addition of di-isobutyl 

carbinol 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. 

(b) Petition Content. 

(1) Substance name: Di-isobutyl 

carbinol. 

The substance is also known as DIBC, 

2,6-dimethylheptan-4-ol, or 2,6- 

dimethyl-4-heptanol. 

(2) Petitioner: ALTIVIA Ketones & 

Additives, LLC, an exporter of diisobutyl carbinol. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2905.19.9090 

(ii) Schedule B number: 2905.19.9095 

(iii) CAS number: 108–82–7 

(4) Petition filing dates: 

(i) Petition filing date for purposes of 

making a determination: September 23, 

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: January 1, 2024. 

(5) Description from petition: 

According to the petition, di-isobutyl 

carbinol is a nine carbon branched 

alcohol. It is used in high purity 

hydrogen peroxide and electronics 

cleaning. 

Di-isobutyl carbinol is made from 

propylene. Taxable chemicals constitute 

87.51 percent by weight of the materials 

used to produce this substance. 

(6) Process identified in petition as 

predominant method of production of 

substance: The predominant method of 

production is aldol condensation of 

acetone. Aldol condensation is a twostep process in which an aldol reaction 

forms an aldol product and a 

dehydration reaction removes water to 

form the final product. The process uses 

acetone in condensation, dehydration, 

and hydrogenation steps. Acetone is 

passed over a strong base catalyst to 

form diacetone alcohol, then dehydrated 

to mesityl oxide, and subsequently 

hydrogenated to methyl isobutyl ketone. 

Generally, the process forms coproduced methyl isobutyl ketone, 

methyl isobutyl carbinol, di-isobutyl 

ketone and, to a lesser extent, diisobutyl carbinol. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

3(C3H6 (propylene)) + H2O → C9H20O 

(di-isobutyl carbinol) 

(8) Tax rate calculated by Petitioner, 

based on Petitioner’s conversion factors 

for taxable chemicals used in 

production of substance: 

(i) Tax rate: $8.57 per ton. 

(ii) Conversion factors: 0.88 for 

propylene. 

(9) Public docket number: IRS–2024– 

0055. 

Michael Beker, 

Senior Counsel (Passthroughs and Special 

Industries), IRS Office of Chief Counsel. 

[FR Doc. 2024–28070 Filed 11–27–24; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Di-isobutyl Ketone 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of filing and request for 

comments. 

SUMMARY: This notice of filing 

announces that a petition was filed 

requesting that di-isobutyl ketone 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 January 28, 2025. 

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 https://

www.regulations.gov (indicate public 

docket number IRS–2024–0056 or diisobutyl ketone) 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 Diisobutyl Ketone), 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: 

Andrew J. Clark or Camille Edwards 

Bennehoff at (202) 317–6855 (not a tollfree number). 

SUPPLEMENTARY INFORMATION: 

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 di-isobutyl ketone be 

added to the list of taxable substances 

under section 4672(a) of the Internal 

Revenue Code (List). The petition 

requesting the addition of di-isobutyl 

ketone 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. 

(b) Petition Content. 

(1) Substance name: Di-isobutyl 

ketone. 

The substance is also known as 2,6- 

dimethyl-4-heptanone, 2,6- 

dimethylheptan-4-one, DIBK, and 

isovalerone. 

(2) Petitioner: ALTIVIA Ketones & 

Additives, LLC, an exporter of diisobutyl ketone. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2914.19.0000. 

(ii) Schedule B number: 2914.19.0000. 

(iii) CAS number: 108–83–8. 

(4) Petition filing dates: 

(i) Petition filing date for purposes of 

making a determination: September 23, 

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: January 1, 2024 

(5) Description from petition: 

According to the petition, di-isobutyl 

ketone is an organic compound. It is 

used in solvents; paints and coatings; 

automobile refinishing; and 

pharmaceuticals. 

Di-isobutyl ketone is made from 

propylene. Taxable chemicals constitute 


khammond on DSK9W7S144PROD with NOTICES