[Federal Register Volume 60, Number 208 (Friday, October 27, 1995)]
[Rules and Regulations]
[Pages 54944-54946]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-26630]



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DEPARTMENT OF THE TREASURY
26 CFR Part 301

[TD 8625]
RIN 1545-AS61


Seals of Office

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

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SUMMARY: This document contains final regulations relating to the 
authority contained within section 7514 of the Internal Revenue Code to 
prescribe or modify seals of office. These regulations provide an 
additional or alternative uniform seal for use by internal revenue 
offices throughout the country. In addition this regulation publishes 
what will be the newly reorganized regional and district offices, 
computing centers, submission processing centers, and customer service 
centers of the IRS.

EFFECTIVE DATE: October 27, 1995.

FOR FURTHER INFORMATION CONTACT: Robert A. Walker, (202) 622-3640 (not 
a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    These final regulations amend the Procedure and Administration 
Regulations (26 CFR part 301) under section 7514 of the Internal 
Revenue Code (Code) and are issued under the 

[[Page 54945]]
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 (Public Law 85-866, 72 Stat. 1667) and amended by section 
1906(b)(13)(A), (M) of the Tax Reform Act of 1976 (Public Law 94-455, 
90 Stat. 1834, 1835). The IRS published a notice of proposed rulemaking 
in the Federal Register on January 3, 1995, (60 FR 83) providing 
proposed rules under section 7514 of the Code. No public comments were 
received. Subsequent to publication of the notice of proposed 
rulemaking, the IRS announced that it was reorganizing its offices as a 
streamlining measure, and, beginning October 1, 1995, would be 
eliminating some offices and adding others. These final regulations 
list the IRS offices that will result from the full implementation of 
the reorganization, and indicates that the Commissioner can designate 
other offices that are authorized to use the uniform seal.

Explanation of Provisions

    Section 301.7514-1 currently provides for several different seals 
of office for various offices of internal revenue throughout the 
country. These final regulations permit internal revenue offices to 
keep the official seal currently in use, but 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. The uniform seal can be used by all internal revenue offices 
throughout the country that are currently authorized by the 
Commissioner to use a seal, the new internal revenue offices created as 
the result of the impending reorganization of the IRS that is to be 
implemented starting October 1, 1995, and any other internal revenue 
office authorized by the Commissioner to use a seal.

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 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, 
the notice of proposed rulemaking was submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on its 
impact on small business.

Drafting Information

    The principal author of these regulations is Robert A. Walker of 
the General Litigation Division, Office of Chief Counsel, IRS. 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.

Adoption of Amendments to the Regulations

    Accordingly, 26 CFR part 301 is 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 (a)(7) are redesignated as paragraphs 
(a)(3) through (a)(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. (i) In addition to the seals of 
office prescribed for those offices set forth in paragraphs (a) (3) 
through (8) of this section, a uniform seal for use by any office of 
internal revenue is established. The uniform seal is described as 
follows, and is illustrated in this paragraph (a)(2)(i). 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 section. This 
paragraph (a)(2) is effective on October 27, 1995. The uniform seal is 
as follows:

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    (ii) The uniform seal may be used by any office of internal revenue 
set forth in paragraphs (a) (3) through (8) of this section, and any 
other office designated by the Commissioner to use a seal, including 
the following internal revenue offices resulting from a reorganization 
of the IRS that will be implemented beginning October 1, 1995:

Office of Regional Commissioner for:
    Midstates Region (Dallas)
    Northeast Region (Manhattan)
    Southeast Region (Atlanta)
    Western Region (San Francisco)
Office of District Director for:
    Arkansas-Oklahoma District (Oklahoma City)
    Brooklyn District
    Central California District (San Jose)
    Connecticut-Rhode Island District (Hartford)
    Delaware-Maryland District (Baltimore)
    Georgia District (Atlanta)
    Gulf Coast District (New Orleans)
    Houston District
    Illinois District (Chicago)
    Indiana District (Indianapolis)
    Kansas-Missouri District (St. Louis)
    Kentucky-Tennessee District (Nashville)
    Los Angeles District
    Manhattan District
    Michigan District (Detroit)
    Midwest District (Milwaukee)
    New Jersey District (Newark)
    New England District (Boston)
    North Central District (St. Paul)
    North Florida District (Jacksonville)
    North-South Carolina District (Greensboro)
    North Texas District (Dallas)
    Northern California District (Oakland)
    Ohio District (Cincinnati)
    Pacific-Northwest District (Seattle)
    Pennsylvania District (Philadelphia)
    Rocky Mountain District (Denver)
    South Florida District (Fort Lauderdale)
    South Texas District (Austin)
    Southern California District (Laguna Niguel)
    Southwest District (Phoenix)
    Upstate New York District (Buffalo)
    Virginia-West Virginia District (Richmond)
Office of Director of Computing Centers in:
    Detroit
    Memphis
    Martinsburg
Office of Director of Submission Processing Centers in:
    Austin
    Cincinnati
    Memphis
    Kansas City
    Ogden
Office of Director of Customer Service Centers in:
    Andover
    Atlanta
    Austin
    Baltimore
    Brookhaven
    Buffalo
    Cincinnati
    Cleveland
    Dallas
    Denver
    Fresno
    Indianapolis
    Jacksonville
    Kansas City
    Memphis
    Nashville
    Ogden
    Philadelphia
    Pittsburgh
    Portland, OR
    Richmond
    St. Louis
    Seattle.
* * * * *
Margaret Milner Richardson,
Commissioner of Internal Revenue.
    Approved: October 10, 1995.
Leslie Samuels,
Assistant Secretary of the Treasury.
[FR Doc. 95-26630 Filed 10-26-95; 8:45 am]
BILLING CODE 4830-01-U