Public Hearings on Proposed Regulations to Be Conducted in Person with Telephone Option Available

Part III – Administrative, Procedural, and Miscellaneous

Public Hearings on Proposed Regulations to Be Conducted in Person with Telephone

Option Available

Announcement 2023-16

The Department of the Treasury (Treasury Department) and the Internal

Revenue Service (IRS) announce that the IRS will no longer conduct public hearings on

notices of proposed rulemaking solely by telephone for proposed regulations published

in the Federal Register after May 11, 2023, following the end of the national emergency

concerning the Coronavirus Disease 2019 (COVID-19) pandemic. A telephonic option

will remain available for those who prefer to attend or testify at a public hearing by

telephone. Announcement 2020-4, 2020-17 IRB 1 is revoked.

New Procedures Related to Public Hearings on Proposed Regulations

On March 13, 2020, the President declared that the novel COVID-19 outbreak in

the United States constituted a national emergency under the National Emergencies Act

(50 U.S.C. 1601 et seq.).1 On that same day, the President determined that the COVID-

19 pandemic was of sufficient severity and magnitude to warrant an emergency

determination under section 501(b) of the Robert T. Stafford Disaster Relief and

1 Proclamation 9994 of March 13, 2020, Declaring a National Emergency Concerning the Novel

Coronavirus Disease (COVID-19) Outbreak, 85 FR 15337 (March 18, 2020), available at

https://www.federalregister.gov/documents/2020/03/18/2020-05794/declaring-a-national-emergency-

concerning-the-novel-coronavirus-disease-covid-19-outbreak

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Emergency Assistance Act (42 U.S.C. 5121-5207).2 In light of the ongoing COVID-19

national emergency, the Treasury Department and the IRS released Announcement

2020-4 on April 1, 2020, to announce that public hearings conducted by the IRS on

notices of proposed rulemaking related to the internal revenue laws would be held

telephonically until further notice

us-disease-covid-19-outbreak

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Emergency Assistance Act (42 U.S.C. 5121-5207).2 In light of the ongoing COVID-19

national emergency, the Treasury Department and the IRS released Announcement

2020-4 on April 1, 2020, to announce that public hearings conducted by the IRS on

notices of proposed rulemaking related to the internal revenue laws would be held

telephonically until further notice.

On February 10, 2023, the President announced that he anticipated terminating

the national emergency concerning the COVID-19 pandemic on May 11, 2023.3 On

April 10, 2023, the President signed into law a Joint Resolution of Congress terminating

the COVID-19 national emergency.4 The Treasury Department and the IRS now

announce that public hearings on notices of proposed rulemaking published in the

Federal Register after May 11, 2023, will no longer be conducted solely by telephone.

Public hearings will be conducted according to the procedures set out in 26 CFR

§ 601.601(a)(2) and (3). Notices of proposed rulemaking will set out how and when

individuals who want to testify at a public hearing may request to testify.

Although public hearings will be conducted in person, the IRS will continue to

provide a telephonic option for individuals who wish to attend or testify at a hearing by

telephone. All individuals who want to testify at a public hearing, whether in person or

telephonically, must send an email to publichearings@irs.gov

individuals who want to testify at a public hearing may request to testify.

Although public hearings will be conducted in person, the IRS will continue to

provide a telephonic option for individuals who wish to attend or testify at a hearing by

telephone. All individuals who want to testify at a public hearing, whether in person or

telephonically, must send an email to publichearings@irs.gov. The subject line of the

2 Letter from the President on Emergency Determination Under the Stafford Act, available at

https://trumpwhitehouse.archives.gov/wp-content/uploads/2020/03/LetterFromThePresident.pdf

3 Notice of February 10, 2023, Continuation of the National Emergency Concerning the Coronavirus

Disease 2019 (COVID-19) Pandemic, 88 FR 9385 (February 14, 2023), available at

https://www.federalregister.gov/documents/2023/02/14/2023-03218/continuation-of-the-national-

emergency-concerning-the-coronavirus-disease-2019-covid-19-pandemic

4 Joint Resolution relating to a national emergency declared by the President on March 13, 2020, Public

Law 118-3, 137 Stat 6. (April 10, 2023), available at https://www.congress.gov/118/plaws/publ3/PLAW-

118publ3.pdf

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email must contain the regulation number (REG-XXXXXX-XX) for the hearing, the word

TESTIFY, and whether the individual will be testifying in person or telephonically. For

example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-

123456-00. Individuals who indicate that they intend to testify telephonically will receive

the telephone number and access code for the hearing. The email requesting to testify

at the public hearing, whether in person or telephonically, must be received by the

deadline identified in the notice of proposed rulemaking to submit an outline of topics.

All individuals who want to attend a public hearing, whether in person or

telephonically, without testifying must also send an email to publichearings@irs.gov

and access code for the hearing. The email requesting to testify

at the public hearing, whether in person or telephonically, must be received by the

deadline identified in the notice of proposed rulemaking to submit an outline of topics.

All individuals who want to attend a public hearing, whether in person or

telephonically, without testifying must also send an email to publichearings@irs.gov.

The subject line of the email must contain the regulation number (REG-XXXXXX-XX),

the word ATTEND, and whether the individual will be attending in person or

telephonically. For example, the subject line may say: Request to ATTEND Hearing

Telephonically for REG-123456-00. Individuals who indicate they intend to attend

telephonically will receive the telephone number and access code for the hearing. The

email requesting to attend the public hearing, whether in person or telephonically, must

be received by 5:00 P.M. Eastern Time two (2) business days before the date that the

hearing is scheduled.

Any questions regarding speaking at or attending a public hearing may also be

emailed to publichearings@irs.gov.

Hearings will be made accessible to people with disabilities. To request special

assistance during a hearing please contact the Publications and Regulations Branch of

the Office of Associate Chief Counsel (Procedure and Administration) by sending an

email to publichearings@irs.gov (preferred) or by telephone at (202) 317-5177 (not a

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toll-free number) at least three (3) business days prior to the date that the telephonic

hearing is scheduled.

Drafting Information

The principal author of this notice is Stephanie W. Chernoff of the Office of the

Associate Chief Counsel (Procedure and Administration). For further information

regarding this notice, contact Stephanie W. Chernoff at (202) 317-5670 (not a toll-free

number).