[Federal Register Volume 67, Number 175 (Tuesday, September 10, 2002)]
[Proposed Rules]
[Pages 57354-57355]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-22926]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-134026-02]
RIN 1545-BA89


Designated IRS Officer or Employee Under Section 7602(a)(2) of 
the Internal Revenue Code

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 the 
Federal Register, the IRS is issuing temporary regulations that modify 
the existing regulations promulgated under section 7602(a) of the 
Internal Revenue Code relating to administrative summonses. The 
temporary regulations confirm that officers and employees of the Office 
of Chief Counsel may be included as persons designated to receive 
summoned books, papers, records, or other data and to take summoned 
testimony under oath. The text of the temporary regulations also serves 
as the text of these proposed regulations.

DATES: Written comments and requests for a public hearing must be 
received by December 9, 2002.

ADDRESSES: Send submissions to: CC:ITA:RU (REG-134026-02), Room 5226, 
Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, 
DC 20044. Alternatively, submissions may be hand delivered Monday 
through Friday between the hours of 8 a.m. and 5 p.m. to: CC:ITA:RU 
(REG-134026-02), Courier's Desk, Internal Revenue Service, 1111 
Constitution Avenue NW., Washington, DC. Comments may also be submitted 
electronically to the IRS Internet site at www.irs.gov/regs.

FOR FURTHER INFORMATION CONTACT: Elizabeth Rawlins at 202-622-3630 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Explanation of Provisions

    The 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) under section 7602 of the 
Internal Revenue Code of 1986 (Code). The text of the temporary 
regulations also serves as the text of these proposed regulations. The 
preamble to the temporary regulations explains 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 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. In addition, 
because this notice of proposed rulemaking does not impose a collection 
of information obligation on small entities, it is not subject to the 
Regulatory Flexibility Act (5 U.S.C. chapter 6). Pursuant to section 
7805(f) of the Code, the temporary regulation 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 written comments (preferably a 
signed original and eight (8) copies) that are submitted timely to the 
IRS or electronically generated comments that are submitted timely to 
the IRS. The IRS generally requests any comments on the clarity of the 
proposed rule and how it may 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 who timely submits 
written 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 Elizabeth Rawlins of the 
Office of the Associate Chief Counsel (Procedure and Administration), 
Collection, Bankruptcy and Summonses Division.

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 amended as follows:

PART 301--PROCEDURE AND ADMINISTRATION

    1. The authority citation for part 301 continues to read in part as 
follows:

    Authority: 26 U.S.C. 7805 * * *


[[Page 57355]]


    2. Section 301.7602-1 is revised to read as follows:


Sec.  301.7602-1  Examination of books and witnesses.

    [The text of this proposed section is the same as the text of Sec.  
301.7602-1T published elsewhere in this issue of the Federal Register.]

David A. Mader,
Acting Deputy Commissioner of Internal Revenue.
[FR Doc. 02-22926 Filed 9-9-02; 8:45 am]
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