{"abstract":"This document provides a notice of public hearing on the notice of proposed rules for electronic furnishing of payee statements by brokers with respect to digital asset sales.","action":"Notice of proposed rulemaking; notice of hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/05/18/2026-09941.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 28460","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The public hearing on these proposed rules has been scheduled for Wednesday, July 8, 2026, at 10:00 a.m. Eastern Time (ET). The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by May 28, 2026. If no outlines are received by May 28, 2026, the public hearing will be cancelled.","disposition_notes":null,"docket_ids":["REG-105064-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-05-18","updated_at":"2026-05-19T09:59:42.149-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0266-0017","allow_late_comments":false,"id":"IRS-2026-0266-0017","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2026-0266","title":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25)"}],"document_number":"2026-09941","effective_on":null,"end_page":28461,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/05/18/2026-09941.xml","html_url":"https://www.federalregister.gov/documents/2026/05/18/2026-09941/electronic-furnishing-of-payee-statements-regarding-digital-asset-sales-by-brokers-hearing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-09941?publication_date=2026-05-18","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-05-18/2026-09941/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":123,"last_updated":"2026-05-19 22:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-18/pdf/2026-09941.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09941.pdf?1778849128","publication_date":"2026-05-18","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/05/18/2026-09941.txt","regulation_id_number_info":{"1545-BR47":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR47/-electronic-furnishing-of-payee-statements-regarding-digital-asset-sales-by-brokers-","title":" Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR47&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR47"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR47/-electronic-furnishing-of-payee-statements-regarding-digital-asset-sales-by-brokers-","title":" Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers "},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0266","supporting_documents_count":0,"docket_id":"IRS-2026-0266","document_id":"IRS-2026-0266-0017","regulation_id_number":"1545-BR47","title":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25)","checked_regulationsdotgov_at":"2026-05-20T02:55:03Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":28460,"subtype":null,"title":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; Hearing","toc_doc":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers","toc_subject":"Hearings, Meetings, Proceedings, etc.","topics":[],"type":"Proposed Rule","volume":91}