[Federal Register Volume 65, Number 138 (Tuesday, July 18, 2000)]
[Proposed Rules]
[Page 44491]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-18118]



[[Page 44491]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209640-93]
RIN 1545-AR69


TeleFile Voice Signature Test

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of cross-referencing notice of proposed rulemaking.

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SUMMARY: This document withdraws the notice of proposed rulemaking 
relating to the Telefile Voice Signature test that was published in the 
Federal Register on December 27, 1993. The notice of proposed 
rulemaking cross-referenced temporary regulations published on the same 
day that provided that an individual federal income tax return 
completed as part of the Telefile Voice Signature test would be treated 
as a return that is signed, authenticated, verified and filed by the 
taxpayer as required by the Internal Revenue Code.

EFFECTIVE DATE: These regulations are effective July 18, 2000.

FOR FURTHER INFORMATION CONTACT: Beverly A. Baughman (202) 622-4940 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    On December 27, 1993, the IRS issued proposed regulations (REG-
209640-93) in the Federal Register (58 FR 68335) under sections 6012, 
6061, and 6065 relating to the TeleFile Voice Signature test. The 
notice of proposed rulemaking cross-referenced temporary regulations 
published in the Federal Register for the same day (58 FR 68295). 
Although written comments and requests for a public hearing were 
solicited, no written or oral comments were received and no public 
hearing was requested or held. Because the applicable temporary 
regulations apply only to 1992 and 1993 calendar year returns, the IRS 
has decided not to finalize those regulations and, thus, is withdrawing 
the proposed regulations.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Withdrawal of Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, the notice of 
proposed rulemaking that was published in the Federal Register on 
December 27, 1993, (58 FR 68335) is withdrawn.

Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 00-18118 Filed 7-17-00; 8:45 am]
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