[Federal Register Volume 64, Number 15 (Monday, January 25, 1999)]
[Proposed Rules]
[Pages 3669-3670]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-1285]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-121806-97]
RIN 1545-AV84


Disclosure of Return Information to the Bureau of the Census

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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SUMMARY: In the Rules and Regulations section of this issue of Federal 
Register, the IRS is issuing temporary regulations relating to 
additions to, and deletions from, the list of items of information 
disclosed to the Bureau of the Census for use in certain statistical 
programs. The text of those temporary regulations also serves as the 
text of these proposed regulations.

DATES: Written and electronic comments and requests for a public 
hearing must be received by February 24, 1999.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-121806-97), room 
5226, Internal Revenue Service, POB 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG-
121806-97), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC. Alternatively, taxpayers may submit 
comments electronically via the Internet by selecting the ``Tax Regs'' 
option on the IRS Home Page, or by submitting comments directly to the 
IRS Internet site at: http://www.irs.ustreas.gov/prod/tax_regs/
comments.html.

FOR FURTHER INFORMATION CONTACT: Jamie Bernstein, (202) 622-4570 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    Under section 6103(j)(1) of the Internal Revenue Code, upon written 
request from the Secretary of Commerce, the Secretary is to furnish to 
the Bureau of the Census (''Bureau'') tax return information that is 
prescribed by Treasury regulations for the purpose of structuring 
censuses and national economic accounts and conducting related 
statistical activities. Section 301.6103(j)(1)-1 of the regulations 
provides an itemized description of the return information authorized 
to be disclosed for this purpose. Periodically,

[[Page 3670]]

the disclosure regulations are amended to reflect the changing needs of 
the Bureau for data for its statutorily authorized statistical 
activities.
    This document contains proposed amendments to the regulations 
authorizing Internal Revenue Service personnel to disclose additional 
items of return information that have been requested by the Secretary 
of Commerce, and to delete certain items of return information that are 
enumerated in the regulations but that the Secretary of Commerce has 
indicated are no longer needed.
    The text of the temporary regulations also serves as the text of 
these proposed regulations. The preamble to the temporary regulations 
explains the regulations.

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 also has been 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 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 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 Requests for a Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any electronic and written comments (a 
signed original and eight (8) copies) that are submitted timely to the 
IRS. The IRS and Treasury Department specifically request comments on 
the clarity of the proposed regulation and how they can be made easier 
to understand. 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 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 
Douglas Giblen, Office of the Associate Chief Counsel 
(International)(formerly of the Office of Assistant Chief Counsel 
(Disclosure Litigation)). However, other personnel from the IRS and 
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 is amended by 
adding an entry in numerical order to read as follows:

    Authority: 26 U.S.C. 7805 * * *
    Section 301.6103(j)(1)-1 also issued under 26 U.S.C. 
6103(j)(1);* * *

    Par. 2. Section 301.6103(j)(1)-1 is amended by:
    1. Revising paragraphs (b)(3) and (b)(6)(i)(A).
    2. Adding paragraph (b)(6)(iii).
    The revisions and addition read as follows:


Sec. 301.6103(j)(1)-1  Disclosure of return information to officers and 
employees of the Department of Commerce for certain statistical 
purposes and related activities.

* * * * *
    (b) * * *
    (3) [The text of this proposed paragraph (b)(3) is the same as the 
text of Sec. 301.6103(j)(1)-1T (b)(3) published elsewhere in this issue 
of the Federal Register].
* * * * *
    (6)(i) * * *
    (A) [The text of this proposed paragraph (b)(6)(i)(A) is the same 
as the text of Sec. 301.6103(j)(1)-T(b)(6)(i)(A) published elsewhere in 
this issue of the Federal Register].
* * * * *
    (iii) [The text of this proposed paragraph (b)(6)(iii) is the same 
as the text of Sec. 301.6103(j)(1)-1T(b)(6)(iii) published elsewhere in 
this issue of the Federal Register].
* * * * *
Robert E. Wenzel,
Deputy Commissioner of the Internal Revenue.
[FR Doc. 99-1285 Filed 1-22-99; 8:45 am]
BILLING CODE 4830-01-U