With COVID-19 no longer considered a national emergency, the IRS will return to in-person public hearings for proposed regulations with a telephone option available.

The IRS said Friday in Announcement 2023-16 that the change applies to public hearings for proposed regulations published in the Federal Register after May 11. Announcement 2020-4, which moved public hearings to telephone only and was published in April 2020, is revoked.

All individuals who want to testify at a public hearing, whether in person or by phone, must send an email to publichearings@irs.gov. The subject line of the 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 by telephone. For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-123456-00.

People who want to attend a public hearing, whether in person or by phone, 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 by telephone.

Those who want to testify or attend by phone will receive the telephone number and access code for the hearing.

The email requesting to testify at the public hearing, whether in person or by phone, must be received by the deadline identified in the notice of proposed rulemaking to submit an outline of topics. An email requesting to attend the public hearing, whether in person or by telephone, must be received by 5 p.m. ET two business days before the scheduled hearing date.

Hearings will be accessible to people with disabilities. Requests for special assistance should be emailed to publichearings@irs.gov. While email is preferred, people requesting assistance also can call (202) 317-5177 at least three business days prior to the hearing date.