[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]



Internal Revenue Service

26 CFR Part 301

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 


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).


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 

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 

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:


Paragraph 1. The authority citation for part 301 continues to read in 
part as follows:

     Authority:  26 U.S.C. 7805 * * *

Par. 2. In Sec.  301.7602-1, new paragraph (b)(3) is added to read as 

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]