[Federal Register Volume 79, Number 135 (Tuesday, July 15, 2014)]
[Proposed Rules]
[Pages 41152-41153]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-16597]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
RIN 1545-BL59
[REG-120756-13]
Disclosures of Return Information Reflected on Returns to
Officers and Employees of the Department of Commerce for Certain
Statistical Purposes and Related Activities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulation.
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SUMMARY: In the Rules and Regulations section of this Federal Register
the IRS is issuing temporary regulations authorizing the disclosure of
specified return information to the Bureau of the Census (Bureau) for
the design of a decennial census that costs less per housing unit and
still maintains high quality results. The temporary regulations are
made pursuant to a request from the Secretary of Commerce. These
regulations require no action by taxpayers and have no effect on their
tax liabilities. Thus, no taxpayers are likely to be affected by the
disclosures authorized by this guidance. The text of the temporary
regulations published in the Rules and Regulations section of the
Federal Register serves as the text of these proposed regulations.
DATES: Written and electronic comments and requests for a public
hearing must be received by October 14, 2014.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-120756-13), Room
5203, Internal Revenue Service, Post Office 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-120756-13), Courier's Desk, Internal Revenue Service, 1111
Constitution Avenue NW., Washington, DC 20224, or sent electronically,
via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-
120756-13).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Melissa Avrutine, (202) 317-6833; concerning submissions of comments,
Oluwafunmilayo Taylor, (202) 317-5179 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
This document contains proposed amendments to 26 CFR Part 301
relating to section 6103(j)(1)(A) of the Internal Revenue Code (Code).
Section 6103(j)(1)(A) authorizes the Secretary of the Treasury to
furnish, upon written request by the Secretary of Commerce, such return
or return information as the Secretary of Treasury may prescribe by
regulation to officers and employees of the Bureau for the purpose of,
but only to the extent necessary in, the structuring of censuses and
conducting related statistical activities authorized by law. Section
301.6103(j)(1)-1 of the regulations further defines such purposes by
reference to 13 U.S.C. chapter 5 and provides an itemized description
of the return information authorized to be disclosed for such purposes.
This document contains proposed regulations authorizing the disclosure
of additional items of return information requested by the Secretary of
Commerce. Temporary regulations in the Rules and Regulations section of
this issue of the Federal Register amend 26 CFR part 301. The text of
those temporary regulations serves as the text of these proposed
regulations. The preamble to the temporary regulations explains the
temporary regulations and 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. It also has been determined that
section 553(b) of the Administrative Procedures Act (5 U.S.C. chapter
5) does not apply to these regulations, and because the regulation does
not impose a collection of information on small entities, the
Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
Pursuant to section 7805(f) of the Code, this regulation has been
submitted to the Chief Counsel for Advocacy of the Small Business
Administration for comment on its impact on small business.
Comments and Requests for Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any comments that are submitted timely
to the IRS as prescribed in this preamble under the Addresses heading.
The IRS and Treasury Department request comments on all aspects of the
proposed regulations. All comments that are
[[Page 41153]]
submitted will be available for public inspection and copying at
www.regulations.gov or upon request. A public hearing may be scheduled
if requested in writing by any person that timely submits written or
electronic comments. If a public hearing is scheduled, notice of the
date, time, and place for the public hearing will be published in the
Federal Register.
Drafting Information
The principal author of these proposed regulations is Melissa
Avrutine, Office of the 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 proposed to be amended as follows:
PART 301--PROCEDURE AND ADMINISTRATION.
0
Paragraph 1. The authority for part 301 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 301.6103(j)(1)-1 is amended by adding paragraphs
(b)(1)(xviii) through (xx) and (b)(7)(i) through (ix) and revising
paragraph (e) to read as follows:
Sec. 301.6103(j)(1)-1 Disclosures of return information reflected on
returns to officers and employees of the Department of Commerce, for
certain statistical purposes and related activities.
* * * * *
(b) * * *
(1) * * *
(xviii) through (xx) [The text of proposed amendments to Sec.
301.6103(j)(1)-1(b)(1)(xviii) through (b)(1)(xx) are the same as the
text of Sec. 301.6103(j)(1)-1T(b)(1)(xviii) through (b)(1)(xx)
published elsewhere in this issue of the Federal Register].
* * * * *
(7) * * *
(i) through (ix) [The text of proposed amendments to Sec.
301.6103(j)(1)-1(b)(7)(i) through (b)(7)(ix) are the same as the text
of Sec. 301.6103(j)(1)-1T(b)(7)(i) through (b)(7)(ix) published
elsewhere in this issue of the Federal Register].
* * * * *
(e) Effective/applicability date. Paragraphs (b)(1)(xviii) through
(b)(1)(xx) and (b)(7)(i) through (b)(7)(ix) of this section apply to
disclosures to the Bureau of the Census made on or after July 15, 2014.
For rules that apply to disclosures to the Bureau of the Census before
that date, see 26 CFR 301.6103(j)(1)-1 (revised as of April 1, 2013).
John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2014-16597 Filed 7-14-14; 8:45 am]
BILLING CODE 4830-01-P