[Federal Register Volume 60, Number 140 (Friday, July 21, 1995)]
[Rules and Regulations]
[Pages 37589-37590]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-18053]



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DEPARTMENT OF THE TREASURY
26 CFR Parts 1 and 301

[TD 8603]
RIN 1545-AT57


Methods of Signing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Temporary regulations.

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SUMMARY: This document contains temporary regulations relating to the 
signing of returns, statements, or other documents. The text of these 
temporary regulations also serves as the text of the proposed 
regulations set forth in the notice of proposed rulemaking on this 
subject in the Proposed Rules section of this issue of the Federal 
Register.

EFFECTIVE DATE: These regulations are effective on July 21, 1995.

FOR FURTHER INFORMATION CONTACT: Celia Gabrysh, (202) 622-4940 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    This document contains amendments to the Income Tax Regulations (26 
CFR part 1) and the Procedure and Administration Regulations (26 CFR 
part 301) that relate to signing returns, statements, and other 
documents.

Explanation of Provisions

    Section 6061 provides in part that `` . . . any return, statement, 
or other document required to be made under any provision of the 
internal revenue laws or regulations shall be signed in accordance with 
forms or regulations prescribed by the Secretary.'' Traditionally, the 
IRS has accepted pen-to-paper signatures. The Service will prescribe 
additional methods of signing to be used when electronically filing 
returns and other documents.
    The temporary regulations clarify that the IRS may prescribe the 
specific method of signing any return, statement, or other document. 
The temporary regulations also provide that the IRS may require a 
return preparer to use a method of signing other than a pen-to-paper 
signature or a facsimile signature stamp of the person filing a return, 
statement, or other document.

Special Analyses

    It has been determined that this Treasury decision is not a 
significant regulatory action as defined in EO 12866. Therefore, a 
regulatory assessment is not required. It also has 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, 
these temporary regulations will be submitted to the Chief Counsel for 
Advocacy of the Small Business Administration for comment on their 
impact on small business.

Drafting Information

    The principal author of these regulations is Celia Gabrysh, Office 
of Assistant Chief Counsel (Income Tax & Accounting). However, other 
personnel from the IRS and Treasury Department participated in their 
development.

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Adoption of Amendments to the Regulations

    Accordingly, 26 CFR parts 1 and 301 are amended as follows:

PART 1--INCOME TAXES

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

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

    Par. 2. Section 1.6695-1T is added to read as follows:


Sec. 1.6695-1T  Other assessable penalties with respect to the 
preparation of income tax returns for other persons (temporary).

    (a) [Reserved].
    (b) Unless the Secretary has prescribed another method of signing 
pursuant to Sec. 301.6061-1T(b) on or after July 21, 1995, an 
individual who is an income tax return preparer with respect to a 
return of tax under subtitle A of the Internal Revenue Code (Code) or 
claim for refund of tax under subtitle A of the Code shall manually 
sign the return or claim for refund (which may be a photocopy) in the 
appropriate space provided on the return or claim for refund after it 
is completed and before it is presented to the taxpayer (or nontaxable 
entity) for signature.

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 301.6061-1T also issued under 26 U.S.C. 6061.

    Par. 2. Section 301.6061-1T is added to read as follows:


Sec. 301.6061-1T  Signing of returns and other documents (temporary).

    (a) [Reserved].
    (b) Method of signing. The Secretary may prescribe in forms, 
instructions, or other appropriate guidance the method of signing any 
return, statement, or other document required to be made under any 
provision of the internal revenue laws or regulations.
    (c) Effective date. This section is effective on July 21, 1995.


[[Page 37590]]

    Approved: July 5, 1995.
Leslie Samuels,
Assistant Secretary of the Treasury.
Margaret Milner Richardson,
Commissioner of Internal Revenue.
[FR Doc. 95-18053 Filed 7-20-95; 8:45 am]
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