[Federal Register Volume 79, Number 117 (Wednesday, June 18, 2014)]
[Proposed Rules]
[Pages 34668-34669]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-14264]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-121542-14]
RIN 1545-BM24
Participation of a Person Described in Section 6103(n) in a
Summons Interview Under Section 7602(a)(2) of the Internal Revenue Code
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
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SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations to modify
existing regulations (TD 8091, amended by TD 9195) promulgated under
section 7602(a) of the Internal Revenue Code to clarify that persons
with whom the Internal Revenue Service or the Office of Chief Counsel
contracts for services described in section 6103(n) and its
implementing regulations may be included as persons designated to
receive summoned books, papers, records, or other data and to take
summoned testimony under oath. The text of the temporary regulations
also serves as the text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by September 16, 2014.
[[Page 34669]]
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-121542-14), 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-
121542-14), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue NW., Washington, DC, or sent electronically via the Federal
eRulemaking Portal at www.regulations.gov (IRS REG-121542-14).
FOR FURTHER INFORMATION CONTACT: Concerning submission of comments,
Oluwafunmilayo (Funmi) Taylor, (202) 317-6901; concerning the proposed
regulations, A M Gulas, (202) 317-6834 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
The temporary regulations in the Rules and Regulations section of
this issue of the Federal Register amend Procedure and Administration
Regulations (26 CFR part 301) promulgated under section 7602 of the
Internal Revenue Code. The text of the temporary regulations also
serves as the text of these proposed regulations. The preamble to the
temporary regulations explains these proposed regulations.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866, as supplemented by Executive Order 13563. Therefore, a
regulatory assessment is not required. The IRS has also determined that
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5)
does not apply to these regulations, and because the regulations do not
impose an information collection on small entities, the Regulatory
Flexibility Act (5 U.S.C. chapter 6) does not apply. Therefore, a
regulatory flexibility analysis is not required. Pursuant to section
7805(f) of the Internal Revenue Code, the IRS will submit the proposed
regulations to the Chief Counsel for Advocacy of the Small Business
Administration for comments about the regulations' impact on small
business.
Comments and Requests for a Public Hearing
Before these proposed regulations are adopted as final, the IRS
will consider any written (signed original and 8 copies) or electronic
comments timely submitted. The IRS requests comments on all aspects of
these proposed regulations. All comments will be available for public
inspection and copying. The IRS will schedule a public meeting if one
is requested, in writing, by a person who submits written comments. If
the IRS does schedule a public hearing, the IRS will publish notice of
the date, time, and place for the public hearing in the Federal
Register.
Drafting Information
The principal author of these regulations is A M Gulas of the
Office of Associate Chief Counsel (Procedure and Administration).
List of Subjects in 26 CFR Part 301
Employment taxes, estate taxes, excise taxes, gift taxes, income
taxes, penalties, reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 301 is amended as follows:
PART 301--PROCEDURE AND ADMINISTRATION
0
Paragraph 1. The authority citation for part 301 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. In Sec. 301.7602-1, new paragraph (b)(3) is added to read as
follows:
Sec. 301.7602-1 Examination of books and witnesses.
* * * * *
(b) * * *
(3) [The text of proposed Sec. 301.7602-1(b)(3) is the same as the
text of Sec. 301.7602-1T(b)(3) published elsewhere in this issue of
the Federal Register].
* * * * *
Heather C. Maloy,
Acting Deputy Commissioner for Services and Enforcement.
[FR Doc. 2014-14264 Filed 6-17-14; 8:45 am]
BILLING CODE 4830-01-P