[Federal Register Volume 60, Number 1 (Tuesday, January 3, 1995)]
[Proposed Rules]
[Pages 83-85]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-31984]



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DEPARTMENT OF THE TREASURY
26 CFR Part 301

[GL-0038-93]
RIN 1545-AS61


Seals of Office

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of Proposed Rulemaking.

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SUMMARY: This document contains a proposed regulatory amendment 
relating to the authority contained within section 7514 of the Internal 
Revenue Code to prescribe or modify seals of office for the district 
directors, service center directors, and compliance center directors 
(directors) and other officers or employees of the Treasury Department 
to whom any of the functions of the Secretary of the Treasury are or 
may be delegated. The proposed regulations provide an additional or 
alternative uniform seal to various Internal Revenue offices throughout 
the country. This amendment is intended to eliminate the need to 
publish facsimiles of seals in the Federal Register as new internal 
revenue offices are established or relocated or as replacement of 
existing seals becomes necessary.

DATES: Written comments and requests for a public hearing must be 
received by March 6, 1995.

ADDRESSES: Send submissions to: CC:DOM:CORP:T:R (GL-0038- 93), room 
5228, Internal Revenue Service, P.O.B. [[Page 84]] 7604, Ben Franklin 
Station, Washington, DC 20044. In the alternative, submissions may be 
hand delivered between the hours of 8 a.m. and 5 p.m. to: 
CC:DOM:CORP:T:R (GL-0038-93), Courier's Desk, Internal Revenue Service, 
1111 Constitution Avenue, NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Robert A. Walker, (202) 622-4208 (not 
a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    This document contains proposed regulations that amend the 
Procedure and Administration Regulations (26 CFR 301) under section 
7514 of the Internal Revenue Code (Code) and is issued under the 
authority contained in section 7805 (68A Stat. 917; 26 U.S.C. 7805). 
Section 7514 was enacted by section 91 of the Technical Amendments Act 
of 1958 (Pub. L. 85-866, 72 Stat. 1667) and amended by section 
1906(b)(13)(A), (M) of the Tax Reform Act of 1976 (Pub. L. 94-455, 90 
Stat. 1834, 1835). The IRS desired to streamline the process by which 
documents to be presented as evidence in court could be authenticated. 
Authentication is a process by which documents under seal can be 
admitted in court as evidence of the act, transaction, or occurrence it 
represents without laying an evidentiary foundation that often may have 
involved costly expert witnesses and courtroom time. Prior to passage 
of section 7514, documents needing a seal for authentication were 
mailed to the Internal Revenue headquarters in Washington, DC, in a 
cumbersome process that was not only time consuming, but also subjected 
important original documents to the possibility of being lost or 
misplaced. The statute provided that courts could take judicial notice 
of official seals, facsimiles of which had been duly published in the 
Federal Register. This last requirement itself has become a cumbersome 
process.

Explanation of Provisions

    Section 301.7514-1 currently provides for several different seals 
of office for various offices of internal revenue throughout the 
country. The proposed amendment to the regulations would permit these 
Internal Revenue offices to keep the official seal currently in use, 
but would provide for a uniform Internal Revenue Service seal for use 
when replacement of the current seal becomes necessary, or for other 
reasons such as the establishment of a new office or the relocation of 
an office to a new geographic area. By providing a uniform seal, it 
would no longer be necessary to amend the Treasury regulations to name 
the specific office each time an office is established or relocated or 
an existing office needs a new seal. The uniform seal could be used by 
all internal revenue offices throughout the country.

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 Request 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 a 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 regulations is Robert A. Walker of 
the General Litigation Division, Office of Chief Counsel, Internal 
Revenue Service. However, other personnel from the IRS and the Treasury 
Department participated in their development.

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

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

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

    Par. 2. Section 301.7514-1 is amended as follows:
    a. Paragraphs (a)(2) through (7) are redesignated (a)(3) through 
(8).
    b. New paragraph (a)(2) is added.
    The addition reads as follows:


Sec. 301.7514-1  Seals of office.

    (a) * * *
    (2) Establishment of uniform seal. In addition to the seals of 
office prescribed for those offices set forth in paragraphs (a)(3) 
through (a)(8) of this section, a uniform seal for use by any office of 
internal revenue is established. This uniform seal may be used by any 
office of internal revenue set forth in paragraphs (a)(3 through (8) of 
this section, as well as by any other office of the internal revenue 
designated to use a seal by the Commissioner. The uniform seal is 
described and illustrated below as follows: A circle within which shall 
appear that part of the seal of the Treasury Department represented by 
the shield with a dark background. Exterior to this circle and within a 
circumscribed circle forming the exterior of the seal shall appear 
words describing the specific office of internal revenue authorized to 
use the seal under this Sec. 301.7514-1. This paragraph (a)(2) is 
effective on date of publication of Final Regulations in the Federal 
Register.
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[[Page 85]]

[GRAPHIC][TIFF OMITTED]TP03JA95.004



BILLING CODE 4830-01-C

Margaret Milner Richardson,
Commissioner of Internal Revenue.
[FR Doc. 94-31984 Filed 12-30-95; 8:45 am]
BILLING CODE 4830-01-U