[Federal Register Volume 70, Number 47 (Friday, March 11, 2005)]
[Proposed Rules]
[Pages 12166-12167]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-4868]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-147195-04]
RIN 1545-BE08


Disclosure of Return Information to the Bureau of the Census

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 Federal 
Register, the IRS is issuing temporary regulations relating to 
additions to, and deletions from, the list of items of return 
information disclosed to the Bureau of the Census (Bureau) for use in 
producing demographic statistics programs, including the Bureau's Small 
Area Income and Poverty Estimates (SAIPE). These temporary regulations 
provide guidance to IRS personnel responsible for disclosing the 
information. The text of these temporary regulations published in the 
Rules and Regulation section of this issue of the Federal Register 
serves as the text of the proposed regulations.

DATES: Written and electronic comments and requests for a public 
hearing must be received by June 9, 2005.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-147195-04), room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-148864-03), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC or sent electronically, via the IRS Internet site at: 
http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-148864-03).

FOR FURTHER INFORMATION CONTACT: Concerning submission of comments, 
Treena Garrett, (202) 622-7180 (not a toll-free number); concerning the 
temporary regulations, James O'Leary, (202) 622-4580 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION:

Background

    Under section 6103(j)(1), upon written request from the Secretary 
of Commerce, the Secretary of the Treasury is to furnish to the Bureau 
of the Census (Bureau) return information that is prescribed by 
Treasury regulations for the purpose of, but only to the extent 
necessary in, structuring censuses and national economic accounts and 
conducting related statistical activities authorized by law. Section 
301.6103(j)(1)-1 of the regulations provides an itemized description of 
the return information authorized to be disclosed for this purpose. 
Periodically, the disclosure regulations are amended to reflect the 
changing needs of the Bureau for data for its statutorily authorized 
statistical activities.
    This document contains proposed regulations authorizing IRS 
personnel to disclose additional items of return information that have 
been requested by the Secretary of Commerce, and to remove certain 
items of return information that are enumerated in the existing 
regulations but that the Secretary of Commerce has indicated are no 
longer needed.
    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 Internal Revenue Code (Code) 
section 6103(j). The temporary regulations contain rules relating to 
the disclosure of return information reflected on returns to officers 
and employees of the Department of Commerce for structuring censuses 
and national economic accounts and conducting related statistical 
activities authorized by law.
    The text of the temporary regulations also serves as the text of 
these proposed regulations. The preamble to the temporary regulations 
explains the 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, and because 
the regulations do 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, these proposed 
regulations will be submitted to the Chief Counsel for Advocacy of the 
Small Business Administration for comment on their 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 electronic and written comments (a 
signed original and eight (8) copies) that are submitted timely to the 
IRS. The IRS and Treasury Department specifically request comments on 
the clarity of the proposed regulations and how they 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.

[[Page 12167]]

Drafting Information

    The principal author of these regulations is James C. O'Leary, 
Office of the Associate Chief Counsel (Procedure & Administration), 
Disclosure and Privacy Law 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 proposed to be amended as follows:

PART 301--PROCEDURE AND ADMINISTRATION

    Paragraph 1. The authority citation for part 301 is amended in 
part, by adding an entry in numerical order to read as follows:

    Authority: 26 U.S.C. 7805 * * *.
    Section 301.6103(j)(1)-1 also issued under 26 U.S.C. 6103(j)(1); 
* * *.

    Par. 2. In Sec.  301.6103(j)(1)-1 paragraphs (b)(1), (b)(3), and 
(e) are revised to read as follows:


Sec.  301.6103(j)(1)-1  Disclosure of return information to officers 
and employees of the Department of Commerce for certain statistical 
purposes and related activities.

* * * * *

[The text of proposed paragraphs (b)(1), (b)(3) and (e) are the same as 
the text of Sec.  301.6103(j)(1)-1T(b)(1), (b)(3), and (e) published 
elsewhere in this issue of the Federal Register.]

Mark E. Matthews,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 05-4868 Filed 3-10-05; 8:45 am]
BILLING CODE 4830-01-P