[Federal Register Volume 74, Number 100 (Wednesday, May 27, 2009)]
[Proposed Rules]
[Page 25177]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-12167]


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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.

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Federal Register / Vol. 74, No. 100 / Wednesday, May 27, 2009 / 
Proposed Rules

[[Page 25177]]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-138326-07]
RIN 1545-BH22


Tax Avoidance Transactions; Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document cancels a public hearing on proposed rulemaking 
under section 6231 of the Internal Revenue Code that allows the IRS to 
convert partnership items to nonpartnership items when the application 
of the unified partnership audit and litigation procedures of sections 
6221 through 6234 (TEFRA partnership procedures) with respect to 
certain tax avoidance transactions interferes with the effective and 
efficient enforcement of the internal revenue laws.

DATES: The public hearing, originally scheduled for June 4, 2009, at 10 
a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Richard A. Hurst of the Publications 
and Regulations Branch, Legal Processing Division, Associate Chief 
Counsel (Procedure and Administration), at 
<a href="/cdn-cgi/l/email-protection#3f6d565c575e4d5b117e11774a4d4c4b7f564d4c5c504a514c5a53114b4d5a5e4c11585049"><span class="__cf_email__" data-cfemail="693b000a01081b0d472847211c1b1a1d29001b1a0a061c071a0c05471d1b0c081a470e061f">[email protected]</span></a>.

SUPPLEMENTARY INFORMATION: A notice of public hearing that appeared in 
the Federal Register on Friday, February 13, 2009 (74 FR 7205), 
announced that a public hearing was scheduled for June 4, 2009, at 10 
a.m., in the auditorium, Internal Revenue Building, 1111 Constitution 
Avenue, NW., Washington, DC. The subject of the public hearing is under 
section 6231 of the Internal Revenue Code.
    The public comment period for these regulations expired on May 14, 
2009. Outlines of topics to be discussed at the hearing were due on May 
15, 2009. The notice of proposed rulemaking and notice of public 
hearing instructed those interested in testifying at the public hearing 
to submit an outline of the topics to be addressed. As of Wednesday, 
May 20, 2009, no one has requested to speak. Therefore, the public 
hearing scheduled for June 4, 2009, is cancelled.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-12167 Filed 5-26-09; 8:45 am]
BILLING CODE 4830-01-P


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