2026-09941: Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; Hearing

Federal Register, Volume 91 Issue 95 (Monday, May 18, 2026) [Federal Register Volume 91, Number 95 (Monday, May 18, 2026)] [Proposed Rules] [Pages 28460-28461] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2026-09941] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-105064-25] RIN 1545-BR47 Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; Hearing

Agency

Internal Revenue Service (IRS), Treasury.

Action

Notice of proposed rulemaking; notice of hearing. -----------------------------------------------------------------------

Summary

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.

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.

Addresses

The public hearing will be conducted by telephone only. Send paper submissions to CC:PA:01:PR (REG-105064-25), Room 5503, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday to CC:PA:01:PR (REG-105064-25), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (REG-105064-25).

For Further Information Contact

Concerning the proposed rules, Roseann Cutrone at (202) 317-5436, (not a toll-free number); concerning submissions of requests to testify and/or to attend the hearing, contact the Publications and Regulations Section of the Office of Associate Chief Counsel (Procedure and Administration) by email at [email protected] (preferred) or by telephone at (202) 317-6901 (not a toll free number).

Supplementary Information

The subject of the public hearing is the notice of proposed rulemaking (REG-105064-25) that was published in the Federal Register on Friday, March 6, 2026 (91 FR 10983). The rules of 26 CFR 601.601(a)(3) apply to the public hearing. Individuals who wish to present oral comments at the hearing must submit an outline of the topics to be discussed and the time to be devoted to each topic by May 28, 2026. A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge via the Federal eRulemaking Portal (www.regulations.gov) under the title of Supporting & Related Material. If no outline of the topics to be discussed at the hearing is received by May 28, 2026, the public hearing will be cancelled. If the public hearing is cancelled, a notice of cancellation of the public hearing will be published in the Federal Register. Individuals who want to testify at the public hearing must send an email to [email protected] to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG-105064-25 and the language TESTIFY Telephonically. For [[Page 28461]] example, the subject line may say: Request to TESTIFY Telephonically at Hearing for REG-105064-25. Submit an outline of testimony as prescribed in the ADDRESSES paragraph of this document. Individuals who want to attend the public hearing by telephone without testifying must send an email to [email protected] to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG- 105064-25 and the language ATTEND Hearing Telephonically. For example, the subject line may say: Request to ATTEND Hearing Telephonically for REG-105064-25. Requests to attend the public hearing must be received by July 6, 2026, 5:00 p.m. ET. All individuals who timely request to attend the public hearing will receive the telephone number and access code. Hearings will be made accessible to people with disabilities. To request special assistance during a hearing please contact the Publications and Regulations Section of the Office of Associate Chief Counsel (Procedure and Administration) by sending an email to [email protected] (preferred) or by telephone at (202) 317-6901 (not a toll-free number) by July 1, 2026. Any questions regarding speaking at or attending a public hearing may also be emailed to [email protected]. Oluwafunmilayo A. Taylor, Section Chief,Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2026-09941 Filed 5-15-26; 8:45 am] BILLING CODE 4831-GV-P