[Federal Register Volume 64, Number 238 (Monday, December 13, 1999)]
[Rules and Regulations]
[Pages 69398-69399]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-32098]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 601

[TD 8848]
RIN 1545-AX29


Use of Penalty Mail in the Location and Recovery of Missing 
Children

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Procedural rules.

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SUMMARY: This rule establishes the procedures under which the IRS may 
use penalty mail to aid in the location and recovery of missing 
children. The IRS can participate in this cause as a result of the 
Juvenile Justice and Delinquency Prevention Act of 1974. Printing 
pictures and biographical data of missing children on blank pages of 
annual tax forms and instructions, taxpayer information publications, 
and other IRS products will assist the National Center for Missing and 
Exploited Children (National Center).

DATES: Effective Date: December 13, 1999.
    Applicability Date: For dates of applicability of these 
regulations, see Sec. 601.901(e).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Randall 
Hall, (202) 283-7900 (not a toll-free number); concerning the IRS' 
forms and publications program, Sandy Kopta, (202) 622-3726 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    On August 9, 1985, Congress enacted Public Law 99-87, 99 Stat. 290, 
which added a new section 3220 to title 39, United States Code. That 
provision authorized Federal agencies to place photographs and 
biographical data of missing children on penalty mail in accordance 
with guidelines promulgated by the Department of Justice. On December 
1, 1997, Congress amended the statute to provide that the use of 
missing children photographs and biographical data on penalty mail 
would be continued until December 31, 2002.
    The Office of Juvenile Justice and Delinquency Prevention (OJJDP) 
within the Department of Justice is directed by 39 U.S.C. 3220 (a) (1), 
after consultation with appropriate public and private agencies, to 
prescribe general guidelines under which penalty mail may be used to 
assist in the location and recovery of missing children. These 
guidelines were published on November 8, 1985 (50 FR 46622). In 
addition, each executive department of the Government of the United 
States is required by 39 U.S.C. 3220 (a) (2) to promulgate or authorize 
subunits to promulgate regulations under which penalty mail sent by 
such departments may be used in conformance with the OJJDP guidelines.
    This rule is being promulgated in compliance with 39 U.S.C. 3220 
(a)(2) and is in conformance with the OJJDP guidelines. The rule sets 
forth information on U.S. Postal Service restrictions on the placement 
of information, ``shelf-life'' restrictions on the use of missing 
children information, and other applicable administrative factors.
    The IRS will receive photographic and biographical information on 
missing children through the National Center. The IRS will then give 
priority to the use of missing children information in mail addressed 
to members of the public.

Findings and Other Matters

    The Commissioner has determined that notice and prior public 
procedure are not required for this regulation because the subject 
matter of the regulation pertains only to the IRS's use of penalty mail 
in the location and recovery of missing children. The regulation does 
not directly affect the rights and interests of the general public. For 
these reasons, the rule is to be effective on the date of publication 
in the Federal Register.

Special Analyses

    It has been determined that this Treasury decision is not a 
significant regulatory action as defined in Executive Order 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 
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 Internal Revenue Code, this 
statement of procedural rule will be 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 this statement of 
procedural rule is Randall Hall, Office of Chief Counsel (General Legal 
Services). However, other personnel from the IRS participated in its 
development.

List of Subjects in 26 CFR Part 601

    Administrative practice and procedure, Freedom of information, 
Infants and children, Postal Service, Reporting and recordkeeping 
requirements, Taxes.

Adoption of Amendments to the Statement of Procedural Rules

    Accordingly, 26 CFR part 601 is amended as follows:

PART 601--STATEMENT OF PROCEDURAL RULES

    Paragraph 1. The authority citation for part 601 is revised to read 
as follows:

    Authority: 5 U.S.C. 301 and 552, unless otherwise noted.
    Subpart I also issued under 39 U.S.C. 3220.

    Par. 2. Subpart I, consisting of Sec. 601.901, is added to read as 
follows:

Subpart I--Use of Penalty Mail in the Location and Recovery of 
Missing Children


Sec. 601.901  Missing children shown on penalty mail.

    (a) Purpose. To support the national effort to locate and recover 
missing children, the Internal Revenue Service (IRS) joins other 
executive departments and agencies of the Government of the United 
States in using official mail to disseminate photographs and 
biographical information on hundreds of missing children.
    (b) Procedures for obtaining and disseminating data. (1) The IRS 
shall publish pictures and biographical data related to missing 
children in domestic penalty mail containing annual tax forms and 
instructions, taxpayer information publications, and other IRS products 
directed to members of the public in the United States and its 
territories and possessions.
    (2) Missing children information shall not be placed on the 
``Penalty Indicia,'' ``OCR Read Area,'' ``Bar Code Read Area,'' and 
``Return Address'' areas of letter-size envelopes.
    (3) The IRS shall accept photographic and biographical materials 
solely from the National Center for Missing and Exploited Children 
(National Center). Photographs that were reasonably current as of the 
time of the child's disappearance, or those which have been updated to 
reflect a missing child's current age through computer enhancement 
technique, shall be the only acceptable form of visual media or 
pictorial likeness used in penalty mail.
    (c) Withdrawal of data. The shelf life of printed penalty mail is 
limited to 3 months for missing child cases. The IRS shall follow those 
guidelines whenever

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practicable. For products with an extended shelf life, such as those 
related to filing and paying taxes, the IRS will not print any pictures 
or biographical data relating to missing children without obtaining 
from the National Center a waiver of the 3-month shelf-life guideline.
    (d) Reports and contact official. IRS shall compile and submit to 
OJJDP reports on its experience in implementing Public Law 99-87, 99 
Stat. 290, as required by that office. The IRS contact person is: 
Chief, Business Publications Section (or successor office), Tax Forms 
and Publications Division, Technical Publications Branch, OP:FS:FP:P:3, 
Room 5613, Internal Revenue Service, 1111 Constitution Ave., NW., 
Washington, DC 20224.
    (e) Period of applicability. This section is applicablle December 
13, 1999 through December 31, 2002.
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 99-32098 Filed 12-10-99; 8:45 am]
BILLING CODE 4830-01-P