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Proposed Rule

Disguised Payments for Services; Extension of Comment Period

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Internal Revenue Service (IRS), Treasury.


Notice of proposed rulemaking; extension of comment period.


This document extends the comment period for a notice of proposed rulemaking (REG-115452-14) that was published in the Federal Register on Thursday, July 23, 2015. The proposed regulations relate to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code.


Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published on July 23, 2015 (80 FR 43652), is extended to November 16, 2015.


Send submissions to CC:PA:LPD:PR (REG-115452-14), Room 5203, Internal Revenue Service, P.O. Box 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-115452-14), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at (indicate IRS and REG-115452-14).

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Jacklyn M. Goldberg at (202) 317-6850 (not a toll free number).

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A notice of proposed rulemaking that appeared in the Federal Register on Thursday, July 23, 2015 (80 FR 43652) announced that written and electronic comments and requests for a public hearing must be received by October 21, 2015. Due to an intense public interest, the comment due date to receive electronic comments and requests for a public hearing has been extended to Monday, November 16, 2015.

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Martin V. Franks,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

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[FR Doc. 2015-25940 Filed 10-7-15; 4:15 pm]