IRS Returns to In-person Public Hearings for Proposed Regulations
The IRS and the U.S. Treasury Department recently issued Announcement 2023-16, stating that the IRS will return to in-person public hearings for proposed regulations with a telephone option available.
The change concerns public hearings for proposed regulations published in the Federal Register after May 11, 2023, following the end of the COVID-19 national emergency. The new announcement revokes Announcement 2020-4, which moved public hearings to telephone only in April 2020.
Announcement 2023-16 says all individuals wishing to testify at a public hearing, whether in person or by phone, must send an email to publichearings@irs.gov. The subject line must contain the regulation number (REG-XXXXXX-XX) for the hearing, the word TESTIFY, and whether the individual will be testifying in person or by phone. The email must be received by the deadline identified in the notice of proposed rulemaking to submit an outline of topics.
People who want to attend a public hearing, whether in person or by phone, without testifying must also send an email to publichearings@irs.gov. The subject line must contain the regulation number (REG-XXXXXX-XX), the word ATTEND, and whether the individual will be attending in person or by phone. The email must be received by 5 p.m. ET two business days before the scheduled hearing date.
Those who want to testify or attend by phone will receive the phone number and access code for the hearing.
To request special assistance during a hearing, email publichearings@irs.gov or call 202-317-5177 at least three business days prior to the telephonic hearing date.