[Federal Register Volume 68, Number 82 (Tuesday, April 29, 2003)]
[Rules and Regulations]
[Pages 22596-22600]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-10404]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 301 and 602

[TD 9054]
RIN 1545-AX85


Disclosure of Returns and Return Information to Designee of 
Taxpayer

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulation and removal of temporary regulation.

-----------------------------------------------------------------------

SUMMARY: This final regulation relates to the disclosure of returns and 
return information to a designee of the taxpayer. The regulation 
provides guidance to IRS employees responsible for disclosing returns 
and return information and to taxpayers who wish to designate a person 
or persons to whom returns and return information may be disclosed.

DATES: Effective Date: This regulation is effective April 29, 2003.
    Applicability Date: For dates of applicability, see Sec.  
301.6103(c)-1(f).

FOR FURTHER INFORMATION CONTACT: Joseph Conley, (202) 622-4580 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

    The collections of information contained in this final regulation 
have been reviewed and, pending receipt and evaluation of public 
comments, approved by the Office of Management and Budget in accordance 
with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under 
control number 1545-1816.
    The collections of information relating to requests for or consents 
to disclosure of returns and return information are in Sec.  
301.6103(c)-1(b), (c) and (d). Information provided in a request or 
consent under paragraph (b) is required by the IRS to identify the 
return or return information described in the request or consent; to 
search for and, where found, compile such return or return information; 
and to identify the person to whom any such return or return 
information is to be provided. Information provided in a request under 
paragraph (c) is required by the IRS to determine the nature and extent 
of the information or assistance requested by the taxpayer; to 
determine any return or return information to be disclosed to a third 
party in order to comply with the taxpayer's request; and to search for 
and, where found, to compile any such return or return information. 
Information provided in a request under paragraph (c)(2) is also 
required by the IRS to confirm the identity of the taxpayer and the 
designee. Information provided in a consent under paragraph (d)(1) is 
required by the IRS to make certain disclosures to an electronic return 
transmitter or other third party in connection with the taxpayer's 
electronic filing of returns or other documents or information, such as 
disclosures to a transmitter of the IRS's receipt of a taxpayer's 
return and its acceptance or rejection by the IRS. The collections of 
information in this regulation are not mandatory, but are required if 
the IRS is to make disclosures to designees under the regulation. The 
likely respondents are individuals and households; farms, businesses, 
and other for-profit institutions; nonprofit institutions; and small 
businesses and organizations.
    Comments on the collections of information should be sent to the 
Office of Management and Budget, Attn: Desk Officer for the Department 
of the Treasury, Office of Information and Regulatory Affairs, 
Washington, DC 20503, with copies to the Internal Revenue Service, 
Attn: IRS Reports

[[Page 22597]]

Clearance Officer, W:CAR:MP:T:T:SP, Washington DC 20224. Comments on 
the collections of information should be received by June 30, 2003.
    Comments on the collections of information are specifically 
requested concerning the following:
    (a) Whether the collections of information are necessary for the 
proper performance of the functions of the IRS, including whether the 
information will have practical utility;
    (b) The accuracy of the estimated burden associated with the 
collections of information (see below);
    (c) How the quality, utility, and clarity of the information to be 
collected may be enhanced;
    (d) How the burden of complying with the collections of information 
may be minimized, including through the application of automated 
collection techniques or other forms of information technology; and
    (e) Estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of service to provide information.
    Portions of the burden for the reporting requirements contained in 
paragraph (b) will be reflected in IRS Forms 4506, 6847, and 8821, and 
in the United States Department of Education form entitled ``William D. 
Ford Federal Direct Loan Program Income Contingent Repayment Plan 
Consent to Disclosure of Tax Information.'' A portion of the burden for 
the reporting requirement contained in paragraph (c)(1) will be 
reflected in the return of the taxpayer. The burden for the reporting 
requirement contained in paragraph (d)(1) will be reflected in IRS 
Forms 8453 and 8879 and the income tax return of the taxpayer.
    Estimated total annual reporting burden under Sec.  301.6103(c)-
1(b) for consents not using forms disclosed above: 800 hours.
    Estimated annual burden per respondent: 0.2 hours (12 minutes).
    Estimated number of respondents: 4,000.
    Estimated annual frequency of responses: On occasion.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid control number assigned by the Office of 
Management and Budget.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
return information are confidential, as required by 26 U.S.C. 6103.

Background

    On January 11, 2001, a temporary regulation (TD 8935) and a cross-
referenced notice of proposed rulemaking (REG-103320-00) under section 
6103(c) of the Internal Revenue Code (Code) were published in the 
Federal Register (66 FR 2261).
    No written comments were received on the proposed regulation. In 
this Treasury decision, the regulation proposed by REG-103320-00 is 
adopted as revised in six minor respects.

Explanation of Provisions

    Under section 6103(a), returns and return information are 
confidential unless disclosure is otherwise authorized by the Code. 
Section 6103(c), as amended in 1996 by section 1207 of the Taxpayer 
Bill of Rights II, Public Law 104-168 (110 Stat. 1452), authorizes the 
IRS to disclose returns and return information to such person or 
persons as the taxpayer may designate in a request for or consent to 
disclosure, or to any other person at the taxpayer's request to the 
extent necessary to comply with a request for information or assistance 
made by the taxpayer to such other person. Disclosure is permitted 
subject to such requirements and conditions as may be prescribed by 
regulations. With the amendment in 1996, Congress eliminated the 
longstanding requirement that disclosures to designees of the taxpayer 
must be pursuant to the written request or consent of the taxpayer.
    The temporary regulation contained in TD 8935 authorized the 
disclosure of tax returns and return information to a designee of the 
taxpayer pursuant to a nonwritten request or consent when the taxpayer 
seeks the assistance of a third party in resolving a tax matter. TD 
8935 also amended the existing regulation to clarify the rules 
applicable to written requests or consents to disclosure. The temporary 
regulation is scheduled to expire on January 10, 2004.
    This final regulation adopts the proposed regulation as revised in 
six minor respects.
    Paragraphs (b) and (c) of the proposed regulation permit 
disclosures of returns or return information to the designee of a 
taxpayer when the requirements of such paragraphs are met. In the final 
regulation, paragraphs (b) and (c) have been amended to state that 
returns or return information may be disclosed in written or nonwritten 
form. This amendment is intended as a clarification rather than a 
change in the effect of the regulation.
    Paragraph (b) of the proposed regulation concerns disclosures of 
returns and return information to a designee of the taxpayer pursuant 
to a written request or consent. Paragraph (b)(1) (i)--(iv) lists four 
pieces of information that must be included in the written request or 
consent (taxpayer identity information, the identity of the person to 
whom disclosure is to be made, the type of return or return information 
to be disclosed, and the taxable years covered by the return or return 
information). The final regulation adds language to paragraph (b) to 
make clear that, in order to constitute a valid written request or 
consent, a writing must contain the four pieces of information when it 
is signed and dated by the taxpayer. A written request or consent is 
not valid if the taxpayer signs it in blank, i.e., signs the written 
request or consent with any of the four pieces of information or the 
date missing, even if another party later adds such information or the 
date. This addition is intended as a clarification rather than a change 
in the effect of the regulation.
    Paragraph (c)(2) of the proposed regulation concerns disclosures of 
returns and return information to a designee of the taxpayer pursuant 
to a nonwritten request or consent. Paragraph (c)(2)(i) sets forth the 
requirements to be met in order for such disclosures to be authorized. 
Paragraph (c)(2)(ii) provides two examples of circumstances under which 
such disclosures may be useful or convenient: a meeting or interview 
with the IRS to which a taxpayer brings a friend, relative, or other 
person, and a telephone conversation with the IRS when the taxpayer 
wishes to involve another person. In the final regulation, a new 
paragraph (c)(2)(iii) has been added, which states that the taxpayer 
does not need to be present, either in person or as part of a telephone 
conversation, for disclosures of returns and return information to be 
made to the other person under paragraph (c)(2). This addition is 
intended as a clarification rather than a change in the effect of the 
regulation.
    Paragraphs (d)(1) and (d)(2) of the proposed regulation provide 
parameters for the development of consents for, respectively, the IRS's 
electronic filing program and combined Federal-State (FedState) return 
filing programs. Each of these paragraphs permits the creation of 
limited purpose disclosure consents that would not otherwise be 
effective under paragraph (b) (relating to general purpose consents in 
the form of separate written documents pertaining solely to

[[Page 22598]]

an authorized disclosure) or paragraph (c) (relating to disclosures to 
designees to comply with a taxpayer's request for information or 
assistance). Accordingly, the last sentence in paragraph (d)(1) of the 
proposed regulation states that the requirements of paragraphs (b) and 
(c) do not apply to a consent under paragraph (d)(1). The final 
regulation deletes such sentence and adds a similar sentence at the 
beginning of paragraph (d), stating that the requirements of paragraphs 
(b) and (c) do not apply under paragraph (d). This modification is 
intended as a clarification rather than a change in the effect of the 
regulation.
    Paragraph (e)(1) of the proposed regulation defines the phrase 
``separate written document.'' (To be valid under paragraph (b), a 
request for or consent to disclosure must be in the form of a separate 
written document pertaining solely to the authorized disclosure.) Under 
paragraph (e)(1)(A), one meaning of the phrase ``separate written 
document'' is the text appearing on a sheet of 8\1/2\-inch by 11-inch 
or larger paper. Similarly, under paragraph (e)(1)(B), another meaning 
of the phrase ``separate written document'' is the text appearing on a 
single computer screen containing all the elements described in 
paragraph (b)(1), which can be signed and dated by the taxpayer, and 
which can be reproduced if necessary. In the final regulation, 
paragraphs (e)(1)(A) and (e)(1)(B) have been amended to provide that 
the text at issue in such paragraphs may appear, respectively, on one 
or more sheets of 8\1/2\-inch by 11-inch or larger paper or on one or 
more computer screens. This amendment will provide taxpayers and their 
representatives with additional flexibility in drafting written and 
electronic consents while continuing to require that language 
authorizing disclosures of tax information be kept separate and 
distinct from language regarding other matters.
    Paragraph (e)(3) of the proposed regulation provides rules 
regarding permissible designees. Paragraph (e)(3) has been amended to 
include an additional sentence stating that when a designee is an 
individual, this regulation does not authorize disclosures to other 
individuals associated with such individual, such as employees of such 
individual or members of such individual's staff. This modification is 
intended as a clarification rather than a change in the effect of the 
regulation.

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. This final 
regulation provides taxpayers with enhanced procedures to resolve 
problems with the IRS, and it clarifies the requirements for a valid 
request for or consent to the disclosure of returns or return 
information. Therefore, notice and public procedure are not required 
pursuant to 5 U.S.C. 553(b)(B). Moreover, a delayed effective date 
would be contrary to the public interest and is not required under 5 
U.S.C. 553(d). Pursuant to section 7805(f) of the Code, the temporary 
regulation was submitted to the Chief Counsel for Advocacy of the Small 
Business Administration for comment on its impact on small business.
    It is hereby certified that the collection of information in this 
regulation will not have a significant economic impact of a substantial 
number of small entities. This certification is based upon the fact 
that any burden on taxpayers is minimal, since the regulation only 
applies to taxpayers which request or consent to the disclosure of 
returns or return information, and since the information collected is 
only that necessary to carry out the disclosure of returns or return 
information requested or consented to by the taxpayer (such as the name 
and taxpayer identification number of the taxpayer, the return or 
return information to be disclosed, and the identity of the designee). 
Moreover, it is based upon the fact that the regulation reduces the 
burden imposed upon taxpayers by the prior regulation by clarifying the 
requirements for and conditions of a request for or consent to 
disclosure and by permitting certain disclosures pursuant to nonwritten 
requests or consents. Therefore, a Regulatory Flexibility Analysis 
under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not 
required.

Drafting Information

    The principal author of this regulation is Joseph Conley, Office of 
the Associate Chief Counsel, Procedure and Administration (Disclosure 
and Privacy Law Division).

List of Subjects

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

26 CFR Part 602

    Reporting and recordkeeping requirements.

Adoption of Amendments to the Regulations

0
Accordingly, 26 CFR part 301 and 26 CFR part 602 are amended as 
follows:

PART 301--PROCEDURE AND ADMINISTRATION

0
1. The authority citation for part 301 continues to read in part as 
follows:

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


0
2. Section 301.6103(c)-1 is added to read as follows:


Sec.  301.6103(c)-1  Disclosure of returns and return information to 
designee of taxpayer.

    (a) Overview. Subject to such requirements and conditions as the 
Secretary may prescribe by regulation, section 6103(c) of the Internal 
Revenue Code authorizes the Internal Revenue Service to disclose a 
taxpayer's return or return information to such person or persons as 
the taxpayer may designate in a request for or consent to such 
disclosure, or to any other person at the taxpayer's request to the 
extent necessary to comply with the taxpayer's request to such other 
person for information or assistance. This regulation contains the 
requirements that must be met before, and the conditions under which, 
the Internal Revenue Service may make such disclosures. Paragraph (b) 
of this section provides the requirements that are generally applicable 
to designate a third party to receive the taxpayer's returns and return 
information. Paragraph (c) of this section provides requirements under 
which the Internal Revenue Service may disclose information in 
connection with a taxpayer's written or nonwritten request for a third 
party to provide information or assistance with regard to a tax matter, 
for example, a Congressional inquiry. Paragraph (d) of this section 
provides the parameters for disclosure consents connected with 
electronic return filing programs and combined Federal-State filing. 
Finally, paragraph (e) of this section provides definitions and general 
rules related to requests for or consents to disclosure.
    (b) Disclosure of returns and return information to person or 
persons designated in a written request or consent--(1) General 
requirements. Pursuant to section 6103(c) of the Internal Revenue Code, 
the Internal Revenue Service (or an agent or contractor of the Internal 
Revenue Service) may disclose a taxpayer's return or return information 
(in written or nonwritten form) to such person or persons as the 
taxpayer may designate in a request for or consent to such disclosure. 
A request for or consent to

[[Page 22599]]

disclosure under this paragraph (b) must be in the form of a separate 
written document pertaining solely to the authorized disclosure. (For 
the meaning of separate written document, see paragraph (e)(1) of this 
section.) The separate written document must be signed (see paragraph 
(e)(2) of this section) and dated by the taxpayer who filed the return 
or to whom the return information relates. At the time it is signed and 
dated by the taxpayer, the written document must also indicate--
    (i) The taxpayer's taxpayer identity information described in 
section 6103(b)(6);
    (ii) The identity of the person or persons to whom the disclosure 
is to be made;
    (iii) The type of return (or specified portion of the return) or 
return information (and the particular data) that is to be disclosed; 
and
    (iv) The taxable year or years covered by the return or return 
information.
    (2) Requirement that request or consent be received within sixty 
days of when signed and dated. The disclosure of a return or return 
information authorized by a written request for or written consent to 
the disclosure shall not be made unless the request or consent is 
received by the Internal Revenue Service (or an agent or contractor of 
the Internal Revenue Service) within 60 days following the date upon 
which the request or consent was signed and dated by the taxpayer.
    (c) Disclosure of returns and return information to designee of 
taxpayer to comply with a taxpayer's request for information or 
assistance. If a taxpayer makes a written or nonwritten request, 
directly to another person or to the Internal Revenue Service, that 
such other person (for example, a member of Congress, friend, or 
relative of the taxpayer) provide information or assistance relating to 
the taxpayer's return or to a transaction or other contact between the 
taxpayer and the Internal Revenue Service, the Internal Revenue Service 
(or an agent or contractor of the Internal Revenue Service or a Federal 
government agency performing a Federal tax administration function) may 
disclose returns or return information (in written or nonwritten form) 
to such other person under the circumstances set forth in paragraphs 
(c)(1) through (3) of this section.
    (1) Written request for information or assistance. (i) The 
taxpayer's request for information or assistance may be in the form of 
a letter or other written document, which must be signed (see paragraph 
(e)(2) of this section) and dated by the taxpayer. The taxpayer must 
also indicate in the written request--
    (A) The taxpayer's taxpayer identity information described in 
section 6103(b)(6);
    (B) The identity of the person or persons to whom disclosure is to 
be made; and
    (C) Sufficient facts underlying the request for information or 
assistance to enable the Internal Revenue Service to determine the 
nature and extent of the information or assistance requested and the 
returns or return information to be disclosed in order to comply with 
the taxpayer's request.
    (ii) A person who receives a copy of a taxpayer's written request 
for information or assistance but who is not the addressee of the 
request, such as a member of Congress who is provided with a courtesy 
copy of a taxpayer's letter to another member of Congress or to the 
Internal Revenue Service, cannot receive returns or return information 
under paragraph (c)(1) of this section.
    (2) Nonwritten request or consent. (i) A request for information or 
assistance may also be nonwritten. Disclosure of returns and return 
information to a designee pursuant to a taxpayer's nonwritten request 
will be made only after the Internal Revenue Service has--
    (A) Obtained from the taxpayer sufficient facts underlying the 
request for information or assistance to enable the Internal Revenue 
Service to determine the nature and extent of the information or 
assistance requested and the return or return information to be 
disclosed in order to comply with the taxpayer's request;
    (B) Confirmed the identity of the taxpayer and the designee; and
    (C) Confirmed the date, the nature, and the extent of the 
information or assistance requested.
    (ii) Examples of disclosures pursuant to nonwritten requests for 
information or assistance under this paragraph (c)(2) include, but are 
not limited to, disclosures to a friend, relative, or other person whom 
the taxpayer brings to an interview or meeting with Internal Revenue 
Service officials, and disclosures to a person whom the taxpayer wishes 
to involve in a telephone conversation with Internal Revenue Service 
officials.
    (iii) As long as the requirements of this paragraph (c)(2) are met, 
the taxpayer does not need to be present, either in person or as part 
of a telephone conversation, for disclosures of returns and return 
information to be made to the other person.
    (3) Rules applicable to written and nonwritten requests for 
information or assistance. A return or return information will be 
disclosed to the taxpayer's designee as provided by this paragraph only 
to the extent considered necessary by the Internal Revenue Service to 
comply with the taxpayer's request or consent. Such disclosures shall 
not be made unless the request or consent is received by the Internal 
Revenue Service, its agent or contractor, or a Federal government 
agency performing a Federal tax administration function in connection 
with a request for advice or assistance relating to such function. This 
paragraph (c) does not apply to disclosures to a taxpayer's 
representative in connection with practice before the Internal Revenue 
Service (as defined in Treasury Department Circular No. 230, 31 CFR 
part 10). For disclosures in these cases, see section 6103(e)(6) and 
Sec. Sec.  601.501 through 601.508 of this chapter.
    (d) Acknowledgments of electronically filed returns and other 
documents; combined filing programs with State tax agencies. The 
requirements of paragraphs (b) and (c) of this section do not apply to 
this paragraph (d).
    (1) Acknowledgment of, and notices regarding, electronically filed 
returns and other documents. When a taxpayer files returns or other 
documents or information with the Internal Revenue Service 
electronically, the taxpayer may consent to the disclosure of return 
information to the transmitter or other third party, such as the 
taxpayer's financial institution, necessary to acknowledge that the 
electronic transmission was received and either accepted or rejected by 
the Internal Revenue Service, the reason for any rejection, and such 
other information as the Internal Revenue Service determines is 
necessary to the operation of the electronic filing program. The 
consent must inform the taxpayer of the return information that will be 
transmitted and to whom disclosure will be made.
    (2) Combined return filing programs with State tax agencies. (i) A 
taxpayer's participation in a combined return filing program between 
the Internal Revenue Service and a State agency, body, or commission 
(State agency) described in section 6103(d)(1) constitutes a consent to 
the disclosure by the Internal Revenue Service, to the State agency, of 
taxpayer identity information, signature, and items of common data 
contained on the return. For purposes of this paragraph, common data 
means information reflected on the Federal return required by State law 
to be attached to or included on the State return. Instructions 
accompanying the forms or published procedures involved in such program 
must indicate that by participating in the program, the

[[Page 22600]]

taxpayer is consenting to the Internal Revenue Service's disclosure to 
the State agency of the taxpayer identity information, signature, and 
items of common data, and that such information will be treated by the 
State agency as if it had been directly filed with the State agency. 
Such instructions or procedures must also describe any verification 
that takes place before the taxpayer identity information, signature 
and common data is transmitted by the Internal Revenue Service to the 
State agency.
    (ii) No disclosures may be made under this paragraph (d)(2) unless 
there are provisions of State law protecting the confidentiality of 
such items of common data.
    (e) Definitions and rules applicable to this section--(1) Separate 
written document. (i) For the purposes of paragraph (b) of this 
section, separate written document means--
    (A) Text appearing on one or more sheets of 8\1/2\ -inch by 11-inch 
or larger paper, each of which pertains solely to the authorized 
disclosure, so long as such sheet or sheets, taken together, contain 
all the elements described in paragraph (b)(1) of this section;
    (B) Text appearing on one or more computer screens, each of which 
pertains solely to the authorized disclosure, so long as such screen 
or, taken together, such screens--
    (1) Contain all the elements described in paragraph (b)(1) of this 
section,
    (2) Can be signed (see paragraph (e)(2) of this section) and dated 
by the taxpayer, and
    (3) Can be reproduced, if necessary; or
    (C) A consent on the record in an administrative or judicial 
proceeding, or a transcript of such proceeding recording such consent, 
containing the information required under paragraph (b)(1) of this 
section.
    (ii) A provision included in a taxpayer's application for a loan or 
other benefit authorizing the grantor of the loan or other benefit to 
obtain any financial information, including returns or return 
information, from any source as the grantor may request for purposes of 
verifying information supplied on the application, does not meet the 
requirements of paragraph (b)(1) of this section because the provision 
is not a separate written document relating solely to the disclosure of 
returns and return information. In addition, the provision does not 
contain the other information specified in paragraph (b)(1) of this 
section.
    (2) Method of signing. A request for or consent to disclosure may 
be signed by any method of signing the Secretary has prescribed 
pursuant to Sec.  301.6061-1(b) in forms, instructions, or other 
appropriate guidance.
    (3) Permissible designees and public forums. Permissible designees 
under this section include individuals; trusts; estates; corporations; 
partnerships; Federal, State, local and foreign government agencies or 
subunits of such agencies; or the general public. When disclosures are 
to be made in a public forum, such as in a courtroom or congressional 
hearing, the request for or consent to disclosure must describe the 
circumstances surrounding the public disclosure, e.g., congressional 
hearing, judicial proceeding, media, and the date or dates of the 
disclosure. When a designee is an individual, this section does not 
authorize disclosures to other individuals associated with such 
individual, such as employees of such individual or members of such 
individual's staff.
    (4) Authority to execute a request for or consent to disclosure. 
Any person who may obtain returns under section 6103(e)(1) through (5), 
except section 6103(e)(1)(D)(iii), may execute a request for or consent 
to disclose a return or return information to third parties. For 
taxpayers that are legal entities, such as corporations and municipal 
bond issuers, any officer of the entity with authority under applicable 
State law to legally bind the entity may execute a request for or 
consent to disclosure. A person described in section 6103(e)(6) (a 
taxpayer's representative or individual holding a power of attorney) 
may not execute a request for or consent to disclosure unless the 
designation of representation or power of attorney specifically 
delegates such authority. A designee pursuant to this section does not 
have authority to execute a request for or consent to disclosure 
permitting the Internal Revenue Service to disclose returns or return 
information to another person.
    (5) No disclosure of return information if impairment. A disclosure 
of return information shall not be made under this section if the 
Internal Revenue Service determines that the disclosure would seriously 
impair Federal tax administration (as defined in section 6103(b)(4) of 
the Internal Revenue Code).
    (f) Effective date. This section is applicable on April 29, 2003.


Sec.  301.6103(c)-1T  [Removed]

0
3. Section 301.6103(c)-1T is removed.

PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

0
4. The authority citation for part 602 continues to read as follows:

    Authority: 26 U.S.C. 7805.

0
5. In Sec.  602.101, paragraph (b):
    1. The following entry to the table is removed:


Sec.  602.101  OMB Control numbers.

* * * * *
    (b) * * *

------------------------------------------------------------------------
                                                                Current
                                                                  OMB
     CFR part or section where identified and described         control
                                                                  No.
------------------------------------------------------------------------
                                * * * * *
301.6103(c)-1...............................................   1545-0280
                                * * * * *
------------------------------------------------------------------------

    2. The following entry is added in numerical order to the table:


Sec.  602.101  OMB Control numbers.

* * * * *
    (b) * * *

------------------------------------------------------------------------
                                                                Current
                                                                  OMB
     CFR part or section where identified and described         control
                                                                  No.
------------------------------------------------------------------------
                                * * * * *
301.6103(c)-1...............................................   1545-1816
                                * * * * *
------------------------------------------------------------------------


David A. Mader,
Assistant Deputy Commissioner of Internal Revenue.
    Approved: April 9, 2003.
Pamela F. Olson,
Assistant Secretary of the Treasury.
[FR Doc. 03-10404 Filed 4-28-03; 8:45 am]
BILLING CODE 4830-01-P