[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]



Internal Revenue Service

26 CFR Part 301

RIN 1545-BL59

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 


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-

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).



    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 

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:


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

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

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]