Part IV. Items — Internal Revenue Bulletin 2005-19

Notice of Proposed Rulemaking by Cross Reference to Temporary Regulations and Notice of Public Hearing

Diesel Fuel and Kerosene Excise Tax; Dye Injection

REG–154000–04

AGENCY: Internal Revenue Service (IRS), Treasury.

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

SUMMARY: In this issue of the Bulletin, the IRS is issuing temporary regulations (T.D. 9199) relating to the mechanical dye injection of diesel fuel and kerosene. The text of those regulations also serves as the text of these proposed regulations. These regulations affect certain enterers, refiners, terminal operators, and throughputters.

DATES: Written and electronic comments must be received by June 27, 2005. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for July 19, 2005, must be received by June 27, 2005.

ADDRESSES: Send submissions to CC:PA:LPD:PR (REG–154000–04), room 5203, 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 4 p.m. to: CC:PA:LPD:PR (REG–154000–04), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC, or submitted electronically, via the IRS Internet site at: www.irs.gov/regs or via the Federal eRuling portal at www.regulations.gov (IRS and REG–154000–04). The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, William Blodgett at (202)

622–3090; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Sonya Cruse at (202) 622–7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information contained in this notice of proposed 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. 3507(d)). Comments on the collection of information should be sent to the Office of Management and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Rev- enue Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP, Washington, DC 20224. Comments on the collection of information should be received by June 27, 2005.

Comments are specifically requested concerning:

Whether the proposed collection of information is necessary for the proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility;

The accuracy of the estimated burden associated with the proposed collection of information (see below);

How the quality, utility, and clarity of the information to be collected may be enhanced;

How the burden of complying with the proposed collection of information may be minimized, including through the application of automated collection techniques or other forms of information technology; and

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collection of information in this proposed regulation is in §§48.4082–1(d)(2), 48.4082–1(d)(4), 48.4082–1(d)(6) and 48.4101–1(h)(3). This collection of information is necessary to obtain a tax benefit. The likely

recordkeepers are terminal operators and enterers.

Estimated total annual reporting and/or recordkeeping burden: 1,400 hours.

Estimated average annual burden hours per recordkeeper: 7 hours.

Estimated number of respondents and/or recordkeepers: 200.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Background

Temporary regulations in this issue of the Bulletin amend Manufacturers and Retailers Excise Taxes Regulations (26 CFR part 48) under sections 4082 and 4101. The temporary regulations set forth requirements regarding the mechanical dye injection 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 text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a 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 apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial 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 not have a significant impact on those small entities.

2005–19 I.R.B. 1009 May 9, 2005

Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing

Withholding Exemptions

REG–162813–04

AGENCY: Internal Revenue Service (IRS), Treasury.

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

SUMMARY: In this issue of the Bulletin, the IRS is issuing temporary regulations (T.D. 9196) providing guidance under section 3402(f) of the Internal Revenue Code (Code) for employers and employees relating to the Form W–4, “ Employee’s Withholding Allowance Certificate .” The temporary regulations provide rules for the submission of copies of certain withholding exemption certificates to the IRS, the notification provided to the employer and the employee of the maximum number of withholding exemptions permitted, and the use of substitute forms. The text of the 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 or electronic comments must be received by July 5, 2005. Requests to speak (with outlines of topics to be discussed) at the public hearing scheduled for July 26, 2005, must be received by July 5, 2005.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–162813–04), room 5203, 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 4 p.m. to: CC:PA:LPD:PR (REG–162813–04), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may submit comments electronically via the IRS Internet site at www.irs.gov/regs or via the Federal eRulemaking Portal at www.regulations.gov

Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) 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

A public hearing has been scheduled for July 19, 2005, at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Ave., NW, Washington, DC. All visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area at the Constitution Avenue entrance more than 30 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 INFORMATION CONTACT” section 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 written comments and an outline of the topics to be discussed and the time to be devoted to each topic (signed original and eight (8) copies) by June 27, 2005. A period of 10 minutes will be allotted to each person for making comments. An agenda 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 charge at the hearing.

Drafting Information

The principal author of these regulations is William Blodgett, Office of Associate Chief Counsel (Passthroughs and Special Industries), IRS. However, other personnel from the IRS and Treasury Department participated in their development.

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Proposed Amendments to the Regulations

Accordingly, 26 CFR part 48 is proposed to be amended as follows:

PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES

Paragraph 1. The authority citation for part 48 continues to read, in part, as follows:

Authority: 26 U.S.C. 7805 * * * Par. 2. In §48.4082–1, paragraphs (d) and (e)(2) are revised to read as follows:

§48.4082–1 Diesel fuel and kerosene; exemption for dyed fuel.

- - - (d) [The text of this proposed paragraph (d) is the same as the text of §48.4082–1T(d) published elsewhere in this issue of the Bulletin].

(e) - - (e)(2) [The text of this proposed paragraph (e)(2) is the same as the text of §48.4082–1T(e)(2) published elsewhere in this issue of the Bulletin].

Par. 3. Section 48.4101–1 is amended by revising paragraph (h)(3)(iv) to read as follows:

§48.4101–1 Taxable Fuel; registration.

- - - (h) - - (3) - - (iv) [The text of this proposed paragraph (h)(3)(iv) is the same as the text of §48.4101–1T(h)(3)(iv) published elsewhere in this issue of the Bulletin].

Cono R. Namorato, Acting Deputy Commissioner for

Services and Enforcement .

(Filed by the Office of the Federal Register on April 25, 2005, 8:45 a.m., and published in the issue of the Federal Register for April 26, 2005, 70 F.R. 21361)

May 9, 2005 1010 2005–19 I.R.B.

A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing.

Drafting Information

The principal author of these proposed regulations is Margaret A. Owens, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. However, other personnel from the IRS and the Treasury Department participated in the development of these proposed regulations.

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Proposed Amendments to the Regulations

Accordingly, 26 CFR part 31 is proposed to be amended as follows:

PART 31—EMPLOYMENT TAXES

Paragraph 1. The authority citation for part 31 continues to read, in part, as follows:

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 31.3402(f)(2)–1 is amended by revising paragraph (g) to read as follows:

§31.3402(f)(2)–1 Withholding exemption certificates .

[The text of proposed §31.3402(f)(2)–1(g) is the same as the text of §31.3402(f)(2)–1T(g) published elsewhere in this issue of the Bulletin].

Par. 3. Section 31.3402(f)(5)–1 is amended by revising paragraph (a) to read as follows:

§31.3402(f)(5)–1 Form and contents of withholding exemption certificates .

[The text of proposed §31.3402(f)(5)– 1(a) is the same as the text of §31.3402(f)(5)–1T(a) published elsewhere in this issue of the Bulletin].

Mark E. Matthews, Deputy Commissioner for Services and Enforcement .

(IRS–REG–162813–04). The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Margaret A. Owens, (202) 622–0047; concerning submission of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Guy Traynor, (202) 622–7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

These proposed regulations do not impose any new information collection. The Office of Management and Budget (OMB) previously approved the information collection requirements concerning Form W–4 contained in the regulation under section 6001 (§31.6001–5; OMB Control No. 1545–0798) and in the regulation under section 3402 (§31.3402(f)(2)–1; OMB Control No. 1545–0010) under the provisions of the Paperwork Reduction Act, 44 U.S.C. 3501 et seq . Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Background

Temporary regulations in this issue of the Bulletin amend the Employment Tax Regulations (26 CFR part 31) relating to the Form W–4, “ Employee’s Withholding Allowance Certificate .” These temporary regulations provide rules for the submission of copies of certain withholding exemption certificates to the IRS, the notification provided to the employer and the employee of the maximum number of withholding exemptions permitted, and the use of substitute forms. The text of those regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the amendments.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant

regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also 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 the regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the 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 written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The Treasury Department and the IRS request comments on the clarity of the proposed rules and how they can be made easier to understand. The Treasury Department and the IRS are considering additional amendments to the regulations under section 3402 to address other issues including, but not limited to, the criteria for identifying a valid withholding exemption certificate. The Treasury Department and the IRS specifically welcome comments on this issue. All comments will be available for public inspection and copying. A public hearing has been scheduled for July 26, 2005, at 10 a.m., in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. 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 30 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 INFORMATION CONTACT” section 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 comments and an outline of the topics to be discussed and the time to be devoted to each topic by July 5, 2005.

2005–19 I.R.B. 1011 May 9, 2005

the undesignated paragraph heading, “ Sec- tion 368(a)(1)(C) ” is correctly designated as “(vii) Section 368(a)(1)(C) ”.

On page 11906, column 2, in the preamble under the newly designated paragraph heading “B. Explanation of Rules ”, the undesignated paragraph heading, “ Sec- tion 721” is correctly designated as “(viii) Section 721”.
On page 11906, column 3, in the preamble under the paragraph heading “ Explanation of Provisions ”, the undesignated paragraph heading, “ Continuity of Interest ” is correctly designated as “2. Continuity of Interest ”.
On page 11906, column 3, in the preamble under the newly designated paragraph heading “2. Continuity of Inter- est ”, the undesignated paragraph heading, “ Background ” is correctly designated as “A. Background ”.
On page 11907, column 1, in the preamble under the newly designated paragraph heading “2. Continuity of Interest ”, the undesignated paragraph heading, “ Ex- planation of Provisions ” is correctly designated as “B. Explanation of Provisions ”.
On page 11907, column 3, in the preamble under the newly designated paragraph heading, “ Explanations of Pro- visions ” the undesignated paragraph heading, “ Section 332 ” is correctly designated as “3. Section 332 ”.
On page 11907, column 3, in the preamble under the newly designated paragraph heading, “3. Section 332 ” the undesignated paragraph heading, “ Back- ground ” is correctly designated as “A. Background ”.
On page 11907, column 3, in the preamble under the newly designated paragraph heading, “3. Section 332 ” the undesignated paragraph heading, “ Explana- tion of Provisions ” is correctly designated as “B. Explanation of Provisions ”.

LaNita Van Dyke,

Acting Chief, Publications and Regulations Branch,

Legal Processing Division,

Associate Chief Counsel (Procedure and Administration) .

(Filed by the Office of the Federal Register on April 18, 2005, 8:45 a.m., and published in the issue of the Federal Register for April 19, 2005, 70 F.R. 20315)

(Filed by the Office of the Federal Register on April 13, 2005, 8:45 a.m., and published in the issue of the Federal Register for April 14, 2005, 70 F.R. 19721)

Transactions Involving the Transfer of No Net Value; Correction

Announcement 2005–32

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG–163314–03, 2005–14 I.R.B. 835) that was published in the Federal Register on Thursday, March 10, 2005 (70 FR 11903). The proposed regulation provides guidance regarding corporate formations, reorganizations, and liquidations of insolvent corporations.

FOR FURTHER INFORMATION CONTACT: Jean Brenner, (202) 622–7790 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking (REG–163314–03) that is the subject of these corrections are under sections 332, 351 and 368 of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking (REG–163314–03) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking (REG–163314–03), that was the subject of FR Doc. 04–4384, is corrected as follows:

On page 11904, column 1, in the preamble under the paragraph heading “ Explanation of Provisions ”, the undesignated paragraph heading, “ Exchange

of Net Value Requirement ” is correctly designated as “1. Exchange of Net Value Requirement ”.

On page 11904, column 1, in the preamble under the newly designated paragraph heading “1. Exchange of Net Value Requirement ”, the undesignated paragraph heading, “ Background ” is correctly designated as “A. Background ”.
On page 11904, column 3, in the preamble under the newly designated paragraph heading “1. Exchange of Net Value Requirement ”, the undesignated paragraph, “ Explanation of rules ” is revised and correctly designated as “B. Explanation of Rules ”.
On page 11904, column 3, in the preamble under the newly designated paragraph heading “B. Explanation of Rules ”, the undesignated paragraph heading, “ Net Value Requirement ” is correctly designated as “(i) Net Value Requirement ”.
On page 11905, column 2, in the preamble under the newly designated paragraph heading, “B. Explanation of Rules ”, the undesignated paragraph heading, “ Scope of Net Value Requirement ” is correctly designated as “(ii) Scope of Net Value Requirement ”.
On page 11905, column 3, in the preamble under the newly designated paragraph heading “B. Explanation of Rules ”, the undesignated paragraph heading, “ Def- inition of Liabilities ” is correctly designated as “(iii) Definition of Liabilities ”.
On page 11905, column 3, in the preamble under the newly designated paragraph heading “B. Explanation of Rules ”, the undesignated paragraph heading, “ Amount of Liabilities ” is correctly designated as “(iv) Amount of Liabilities ”.
On page 11906, column 1, in the preamble under the newly designated paragraph heading “B. Explanation of Rules ”, the undesignated paragraph heading, “ As- sumption of Liabilities ” is correctly designated as “(v) Assumption of Liabilities ”.
On page 11906, column 1, in the preamble under the newly designated paragraph heading “B. Explanation of Rules ”, the undesignated paragraph heading, “ In Connection With ” is correctly designated as “(vi) In Connection With ”.
On page 11906, column 2, in the preamble under the newly designated paragraph heading “B. Explanation of Rules ”,

May 9, 2005 1012 2005–19 I.R.B.

Final Regulations for Health Coverage Portability for Group Health Plans and Group Health Insurance Issuers Under HIPAA Titles I & IV; Correction

Announcement 2005–33

AGENCIES: Internal Revenue Service, Department of the Treasury; Employee Benefits Security Administration, Department of Labor; Centers for Medicare & Medicaid Services, Department of Health and Human Services.

ACTION: Correcting Amendment.

SUMMARY: This document corrects final regulations (T.D. 9166, 2005–8 I.R.B. 558) that were published in the Federal Register on December 30, 2004 (69 FR 78720) governing portability requirements for group health plans and issuers of health insurance coverage offered in connection with a group health plan.

DATES: These corrections are effective February 28, 2005.

FOR FURTHER INFORMATION CONTACT: Dave Mlawsky, Centers for Medicare & Medicaid Services (CMS), Department of Health and Human Services, at 1–877–267–2323 ext. 61565; Amy Turner, Employee Benefits Security Administration, Department of Labor, at (202) 693–8335 (not a toll-free number); or Russ Weinheimer, Internal Revenue Service, Department of the Treasury, at (202) 622–6080 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under sections 9801, 9831, 9832, and 9833 of the Internal Revenue Code; sections 701, 731, 732, 733, and 734 of the Employee Retirement Income Security Act; and sections 2701, 2721, 2723, 2791, and 2792 of the Public Health Service Act.

Need for Correction

As published, the final regulation contains errors that may prove to be misleading and are in need of clarification.

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Correction of Publication

Accordingly, 26 CFR Part 54, 29 CFR Part 2590 and 29 CFR Part 146 are corrected by making the following correcting amendment:

PART 54—PENSION EXCISE TAXES

Par. 1. The authority citation for part 54 continues to read as follows: Authority: 26 USC 7805* * *

§54.9831–1 [Corrected]

Section 54.9831–1(c)(3)(iii)((B), the language “of which are for treatment of the eye.” is removed and the language “all of which are for treatment of the eye.” is added in its place.

PART 2590—RULES AND REGULATIONS FOR GROUP HEALTH PLANS

Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161–1168, 1169, 1181–1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104–191, 101 Stat. 1936; sec. 401(b), Public Law 105–200, 112 Stat. 645 (42 USC 651 note); Secretary of Labor’s Order 1–2003, 68 FR 5374 (Feb. 3, 2003).

§ 2590.731 [Corrected]

Section 2590.731(c)(2)(i), the language “§2590.701–3(a)(1)(i) (for purposes of” is removed and the language “§2590.701–3(a)(2)(i) (for purposes of” is added in its place.
Section 2590.731(c)(2)(ii), the language “and §2590.701–3(a)(1)(ii) (for purposes” is removed and the language “§2590.701–3(a)(2)(ii) (for purposes” is added in its place.
Section 2590.731(c)(2)(iii), the language “the Act and §§2590.701–3(a)(1)(iii) and” is removed and the language “the Act and §§2590.701–3(a)(2)(iii) and” is added in its place.

PART 146—REQUIREMENTS FOR THE GROUP HEALTH INSURANCE MARKET

Par. 1. The authority citation for part 146 continues to read as follows: Authority: Secs 2701 through 2763, 2791, and 2792, of the Public Health Service Act, 42 USC 300gg through 300gg–63, 300gg–91, 30gg–92 as amended by HIPAA (Public Law 104–191, 110 Stat. 1936), MHPA (Public Law 104–204, 110 Stat. 2944, as amended by Public Law 107–116, 115 Stat. 2177), NMHPA (Public Law 104–204, 110 Stat. 2935), WHCRA (Public Law 105–277, 112 Stat. 2681–436), and section 103(c)(4) of HIPAA.

§146.125 [Corrected]

Section 146.125, the language “Sections 146.111 through 146.119,” is removed and the language “Section 144.103, §§146.111 through 146.119,” is added in its place.

§146.143 [Corrected]

Section 146.143(b), the language “section 514 of the Act with respect to” is removed and the language “section 514 of ERISA with respect to” is added in its place.
Section 146.143(c)(2)(i), the language “§146.111(a)(1)(i) (for purposes of” is removed and the language “§146.111(a)(2)(i) (for purposes of” is added in its place.
Section 146.143(c)(2)(ii), the language “PHS Act and §146.111(a)(1)(ii) (for” is removed and the language “PHS Act and §146.111(a)(2)(ii) (for” is added in its place.
Section 146.143(c)(2)(iii), the language “the PHS Act and §§146.111(a)(1)(iii)” is removed and the language “the PHS Act and §§146.111(a)(2)(iii)” is added in its place.

Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch,

Legal Processing Division,

Associate Chief Counsel (Procedure and Administration)

Internal Revenue Service Department of the Treasury .

2005–19 I.R.B. 1013 May 9, 2005

(REG–152945–04) that was published in the Federal Register on Wednesday, January 5, 2005 (70 FR 767).

The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who have submitted written or electronic comments and wish to present oral comments at the hearing must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by May 19, 2005.

A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing. Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 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 INFORMATION CONTACT” section of this document.

Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch,

Legal Processing Division,

Associate Chief Counsel (Procedure and Administration) .

(Filed by the Office of the Federal Register on April 22, 2005, 8:45 a.m., and published in the issue of the Federal Register for April 25, 2005, 70 F.R. 21163)

Dated this 16 ^th day of March, 2005.

Ann Agnew, Executive Secretary, Department of Health and Human Services .

Dated this 15 ^th day of February, 2005.

Daniel J. Maguire, Director, Office of Health Plan Standards and Compliance Assistance, Employee Benefits Security Administration, Department of Labor .

(Filed by the Office of the Federal Register on April 22, 2005, 8:45 a.m., and published in the issue of the Federal Register for April 25, 2005, 70 F.R. 21146)

Flat Rate Supplemental Wage Withholding; Hearing

Announcement 2005–34

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

SUMMARY: This document provides notice of public hearing on proposed regulations (REG–152945–04, 2005–6 I.R.B. 484) relating to the flat rate of withholding applicable to calculating the amount of income tax withholding on supplemental wages.

DATES: The public hearing is being held on Thursday, June 9, 2005, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by Thursday, May 19, 2005.

ADDRESSES: The public hearing is being held in the Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW, Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building.

Mail outlines to: CC:PA:LPD:PR (REG–152945–04), room 5203, 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 4 p.m. to CC:PA:LPD:PR (REG–152945–04), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Submit outlines electronically to the IRS e-mail address notice.comments@irscounsel.treas.gov .

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing Treena Garrett, (202) 622–7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is the notice of proposed rulemaking

May 9, 2005 1014 2005–19 I.R.B.