The IRS and Department of the Treasury announced that public hearings conducted by the Service 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. Additionally, a telephonic option will remain available for those who prefer to attend or testify at a public hearing by telephone. Further information regarding this notice, can be sought by contacting Stephanie W. Chernoff at (202) 317-5670 (not a toll-free call).

Punlic Hearing Procedures

Public hearings will be conducted according to the procedures set out in Reg. ยง 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. Individuals who want to testify at a public hearing, whether in person or telephonically, must send an email to Individuals who indicate that they intend to testify telephonically will receive the telephone number and access code for the hearing. The email requesting to attend the public hearing must be received by 5:00 p.m., two business days before the date that the hearing is scheduled. Moreover, special assistance can be sought by sending an email to (preferred) or by telephone at (202) 317-5177 (not a toll-free number) at least three days prior to the date that the telephonic hearing is scheduled.