[Federal Register Volume 64, Number 14 (Friday, January 22, 1999)]
[Proposed Rules]
[Pages 3461-3462]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-1415]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-116824-98]
RIN 1545-AW91


Notice and Opportunity for Hearing Upon Filing of Notice of Lien

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations and notice of public hearing.

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations relating to 
the notification required to be provided to any taxpayer named in a 
notice of lien under section 6323. The text of those temporary 
regulations also serves as the text of these proposed regulations. This 
document also provides notice of a public hearing on these proposed 
regulations.

DATES: Written and electronic comments must be received by April 22, 
1999. Outlines of topics to be discussed at the public hearing 
scheduled for June 15, 1999, at 10 a.m. must be received by June 1, 
1999.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-116824-98), room 
5226, Internal Revenue Service, POB 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG-
116824-98), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC. Alternatively, taxpayers may submit 
comments electronically via the Internet by selecting the ``Tax Regs'' 
option on the IRS Home Page, or by submitting comments directly to the 
IRS Internet site at http://www.irs.ustreas.gov/prod/tax__regs/
comments.html. The public hearing will be held in room 2615, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the hearing, submission of 
written comments, and to be placed on the building access list to 
attend the hearing, Michael L. Slaughter (202) 622-7180; concerning the 
regulations, Jerome D. Sekula (202) 622-3610 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register provide rules relating to the 
notification required to be provided to any taxpayer named in a notice 
of lien under section 6323. The text of those regulations also serves 
as the text of these proposed regulations. The preamble to the 
temporary regulations explains the temporary regulations and these 
proposed regulations.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in EO 12866. Therefore, 
a regulatory assessment is not required. It also has been determined 
that section 553(b) of the Administrative Procedure Act (5 U.S.C. 
chapter 5) does not apply to these regulations and, because these 
regulations do not impose on small entities a collection of information 
requirement, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does 
not apply. Therefore, a Regulatory Flexibility Analysis is not 
required. Pursuant to section 7805(f) of the Internal Revenue Code, 
this notice of proposed rulemaking will be submitted to the Chief 
Counsel for Advocacy of the Small Business Administration for comment 
on its impact on small business.

Comments and Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any electronic and written comments (a 
signed original and eight (8) copies) that are submitted timely to the 
IRS. All comments will be available for public inspection and copying. 
The IRS and Treasury Department specifically request comments on the 
clarity of the proposed rule and how it may be made easier to 
understand.
    A public hearing has been scheduled for June 15, 1999, at 10 a.m. 
in room 2615 of the Internal Revenue Building, 1111 Constitution Avenue 
NW., Washington, DC. Due to building security procedures, visitors must 
enter at the 10th Street entrance, located between Constitution and 
Pennsylvania Avenues, NW. In addition, all visitors must present photo 
identification to enter the building. Because of access restrictions, 
visitors will not be admitted beyond the immediate entrance area more 
than 15 minutes before the hearing starts. For information about having 
a visitor's name placed on the building access list to attend the 
hearing, see the FOR FURTHER INFORMATION CONTACT caption of this 
preamble.
    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

[[Page 3462]]

electronic or written comments by April 22, 1999 and an outline of the 
topics to be discussed and the time to be devoted to each topic (a 
signed original and eight (8) copies) by June 1, 1999.
    An agenda showing the scheduling of the speakers will be prepared 
after the deadline for receiving requests to speak has passed. Copies 
of the agenda will be available free of charge at the hearing.

Drafting Information

    The principal author of this regulation is Jerome D. Sekula, Office 
of Assistant Chief Counsel (General Litigation). However, other 
personnel from the IRS and Treasury Department participated in their 
development.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 301 is proposed to be amended as follows:

PART 301--PROCEDURE AND ADMINISTRATION

    Paragraph 1. The authority citation for part 301 continues to read 
in part as follows:

    Authority: 26 U.S.C. 7805 * * *

    Par. 2. Section 301.6320-1 is added to read as follows: 
Sec. 301.6320-1 Notice and opportunity for hearing upon filing of 
notice of Federal tax lien.

[The text of this proposed section is the same as the text of 
Sec. 301.6320-1T published elsewhere in this issue of the Federal 
Register.]
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 99-1415 Filed 1-19-99; 10:56 am]
BILLING CODE 4830-01-U