[Federal Register Volume 65, Number 2 (Tuesday, January 4, 2000)]
[Proposed Rules]
[Pages 263-264]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-55]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-116704-99]
RIN 1545-AX69
Disclosures of Return Information to Officers and Employees of
the Department of Agriculture for Certain Statistical Purposes and
Related Activities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: This document provides a proposed regulation relating to the
disclosure of return information to officers and employees of the
Department of Agriculture for certain statistical purposes and related
activities. The proposed regulation would permit the IRS to disclose
return information to the Department of Agriculture to structure,
prepare, and conduct the Census of Agriculture. The text of the
temporary regulation published in the Rules and Regulations section of
this issue of the Federal Register also serves as the text of this
proposed regulation.
DATES: Written and electronic comments and requests for a public
hearing must be received by April 3, 2000.
ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-116704-99), 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-
116704-99), 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: http://www.irs.gov/tax__regs/regslist.html.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
[[Page 264]]
Jennifer S. McGinty, (202) 622-4570; concerning submissions of
comments, Guy Traynor (202) 622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend the Procedure and Administration
Regulations (26 CFR Part 301) relating to section 6103(j)(5). The
temporary regulations contain rules relating to the disclosure of
return information to officers and employees of the Department of
Agriculture for certain statistical purposes and related activities.
The text of the temporary regulations also serves as the text of
these proposed regulations. The preamble to the temporary regulations
explains the temporary regulations and these proposed regulations.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
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) does not apply to this regulation, and because
this 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 Code, this proposed
regulation will be submitted to the Chief Counsel for Advocacy of the
Small Business Administration for comment on its impact on small
businesses.
Comments and Requests for a Public Hearing
Before this proposed regulation is adopted as a final regulation,
consideration will be given to any electronic and written comments (a
signed original and eight (8) copies) that are submitted timely to the
IRS. Additionally, the IRS and Treasury Department specifically request
comments on the clarity of the proposed regulation and how it 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 this regulation is
Jennifer S. McGinty, Office of the Assistant Chief Counsel (Disclosure
Litigation), IRS. However, other personnel from the IRS and Treasury
Department participated in its 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 in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 301.6103(j)(5)-1 also issued under 26 U.S.C. 6103(j)(5); *
* *
Par. 2. Section 301.6103(j)(5)-1 is added to read as follows:
Sec. 301.6103(j)(5)-1 Disclosures of return information to officers
and employees of the Department of Agriculture for certain statistical
purposes and related activities.
[The text of this proposed section is the same as the text of
Sec. 301.6103(j)(5)-1T published elsewhere in this issue of the Federal
Register].
Robert E. Wenzel,
Acting Commissioner of Internal Revenue.
[FR Doc. 00-55 Filed 1-3-00; 8:45 am]
BILLING CODE 4830-01-U