This document cancels a public hearing on proposed regulations (REG-136491-09, 2012-35 I.R.B. 321) under section 42 of the Internal Revenue Code; relating to the utility allowance regulations.
Oluwafunmilayo Taylor of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration) at (202) 622-7180 (not a toll-free number).
A notice of proposed rulemaking and a notice of public hearing that appeared in the Federal Register on August 7, 2012 (77 FR 46987) announced that a public hearing was scheduled for November 27, 2012, at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW Washington, DC. The subject of the public hearing is under section 42 of the Internal Revenue Code.
The public comment period for these regulations expired on October 9, 2012. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be addressed. As of Friday, November 2, 2012, no one has requested to speak. Therefore, the public hearing scheduled for November 27, 2012, is cancelled.
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