[Federal Register Volume 59, Number 48 (Friday, March 11, 1994)] [Unknown Section] [Page 0] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 94-5747] [[Page Unknown]] [Federal Register: March 11, 1994] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [DL-21-94] RIN 1545-AS52 Disclosure of Return Information to the U.S. Customs Service AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. ----------------------------------------------------------------------- SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations to implement section 6103(l)(14) of the Internal Revenue Code, which authorizes the IRS to disclose certain return information to the U.S. Customs Service. The text of those temporary regulations also serves as the comment document for this notice of proposed rulemaking. DATES: Comments and requests for a public hearing must be received by May 10, 1994. ADDRESSES: Send submissions to: CC:DOM:CORP:T:R (DL-21-94), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. FOR FURTHER INFORMATION CONTACT: Donald Squires, 202-622-4570 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The temporary regulations published in the Rules and Regulations section of this issue of the Federal Register add Sec. 301.6103(l)(14)- 1T to 26 CFR part 301. The final regulations that will result from the regulations proposed in this notice would be based on the text of the temporary regulations and would provide rules to implement section 6103(l)(14) of the Internal Revenue Code, which authorizes the disclosure of certain return information to the U.S. Customs Service. The text of those temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations contains a full explanation of the reasons underlying the issuance of the proposed regulations. Special Analyses It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and, therefore, a Regulatory Flexibility Analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Comments and Requests for a Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments that are submitted timely (preferably a signed original and eight copies) to the IRS. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register. Drafting Information The principal author of these temporary regulations is Donald Squires, Office of the Assistant Chief Counsel (Disclosure Litigation), Internal Revenue Service. However, other personnel from the IRS, U.S. Customs Service and Treasury Department participated in their development. List of Subjects in 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 Paragraph 1. The authority citation for part 301 is amended by adding an entry in numerical order to read as follows: Authority: 26 U.S.C. 7805 * * * Section 301.6103(l)(14)-1 also issued under 26 U.S.C. 6103(l)(14). * * * Par. 2. Section 301.6103(l)(14)-1 is added to read as follows: Sec. 301.6103(l)(14)-1 Disclosure of return information to United States Customs Service. [The text of this proposed section is the same as the text of Sec. 301.6103(l)(14)-1T published elsewhere in this issue of the Federal Register]. Margaret Milner Richardson, Commissioner of Internal Revenue. [FR Doc. 94-5747 Filed 3-8-94; 2:07 pm] BILLING CODE 4830-01-P