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US Internal Revenue Service: 15400004
US Internal Revenue Service: 15400004
26 CFR Part 48
[REG-154000-04]
RIN 1545-BE04
SUMMARY: In the Rules and Regulations section of this issue of the Federal
Register, the IRS is issuing temporary regulations relating to the mechanical dye
injection of diesel fuel and kerosene. The text of those regulations also serves
DATES: Written and electronic comments must be received by June 27, 2005.
scheduled for July 19, 2005, must be received by June 27, 2005.
5203, Internal Reve nue Service, POB 7604, Ben Franklin Station, Washington
Washington, DC. or submitted electronically via the IRS Internet site at:
and REG-154000-04). The public hearing will be held in the IRS Auditorium ,
comments, the hearing, and/or to be placed on the building access list to attend
SUPPLEMENTARY INFORMATION:
rulemaking has been submitted to the Office of Management and Budget for
review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C.
of Management and Budget, Attn: Desk Officer for the Department of the
with copies to the Internal Revenue Service, Attn: IRS Reports Clearance
How the quality, utility, and clarity of the information to be collected may
be enhanced;
hours.
long as their contents may become material in the administration of any internal
revenue law. Generally, tax returns and tax return information are confidential,
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Background
Regulations (26 CFR part 48) under sections 4082 and 4101. The temporary
systems for diesel fuel and kerosene and are required by the American Jobs
Creation Act of 2004. The text of those temporary regulations also serves as the
Special Analyses
regulatory flexibility 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
number of small entities. This certification is based on the fact that the time
required to maintain the required records and report to the IRS is minimal and will
Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not
rulemaking will be submitted to the Chief Counsel for Advocacy of the Small
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consideration will be given to any written (a signed original and eight (8) copies)
or electronic comments that are submitted timely to the IRS. All comments will
A public hearing has been scheduled for July 19, 2005, at 10 a.m. in the
IRS Auditorium, Internal Revenue Building, 1111 Constitution Ave nue, NW.,
Washington, DC. All visitors must present photo identification to enter the
building. Because of access restrictions, visitors will not be admitted beyond the
minutes before the hearing starts. For information about having your name
placed on the building access list to attend the hearing, see the “FOR FURTHER
wish to present oral comments at the hearing must submit written comments and
an outline of the topics to be discussed and the time to be devoted to each topic
(signed original and eight copies (8) copies) by June 27, 2005. A period of 10
showing the scheduling of speakers will be prepared after the deadline for
receiving outlines has passed. Copies of the agenda will be available free of
Drafting Information
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other personnel from the IRS and Treasury Department participated in their
development.
as follows:
follows:
*****
(d) [The text of this proposed paragraph (d) is the same as the text of
(e) * * *
(e)(2) [The text of this proposed paragraph (e)(2) is the same as the text of
read as follows:
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*****
(h) * * *
(3) * * *
(iv) [The text of this proposed paragraph (h)(3)(iv) is the same as the text
Register].
Cono R. Namorato