Part IV. Items of General Interest

Utility Allowances Submetering; Hearing Cancellation

Announcement 2012–39

AGENCY: Internal Revenue Service (IRS), Treasury

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

SUMMARY: 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.

DATES: The public hearing originally scheduled for November 27, 2012 at 10 a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: 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).

SUPPLEMENTAL INFORMATION: A notice of proposed rulemaking and a notice of public hearing that appeared in the Fed- eral 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 no

tice 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.

LaNita VanDyke,

Chief, Publications and Regulations Branch,

Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on November 7, 2011, 8:45 a.m., and published in the issue of the Federal Register for November 8, 2011, 77 F.R. 66938)

2012–48 I.R.B. 635 November 26, 2012