[Federal Register Volume 70, Number 136 (Monday, July 18, 2005)]
[Proposed Rules]
[Pages 41165-41166]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-14085]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-131739-03]
RIN 1545-BC45


Substitute for Return

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 relating to 
the IRS preparing or executing returns for persons who fail to make 
required returns. The text of those regulations also serves as the text 
of these proposed regulations.

DATES: Written or electronically generated comments and requests for a 
public hearing must be received by October 17, 2005.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-131739-03), Room 
5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-
131739-03), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC. Alternatively, taxpayers may submit 
comments 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-131739-03).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Tracey B. Leibowitz, (202) 622-4940; concerning submissions of comments 
and requests for a public hearing, Treena Garrett of the Regulations 
Unit at (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background and Explanation of Provisions

    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register amend 26 CFR part 301 relating to section 
6020. The temporary regulations retain the method by which an internal 
revenue officer or employee prepares a return under section 6020(a). 
Further, the temporary regulations provide that a document (or set of 
documents) signed by an authorized internal revenue officer or employee 
is a return under section 6020(b) if the document (or set of documents) 
identifies the taxpayer by name and taxpayer identification number, 
contains sufficient information from which to compute the taxpayer's 
tax liability, and the document (or set of documents) purport to be a 
return under section 6020(b). A Form 13496, ``IRC Section 6020(b) 
Certification,'' or any other form that an authorized internal revenue 
officer or employee signs and uses to identify a document (or set of 
documents) containing the information set forth above as a section 
6020(b) return, and the documents identified, constitute a valid 
section 6020(b) return. The text of those regulations also serve as the 
text of these proposed regulations. The preamble to the temporary 
regulations explains the amendments.

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 
these 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 Internal Revenue Code, this 
notice of proposed rulemaking will be submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on their 
impact.

[[Page 41166]]

Comments and Requests for a Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written (a signed original and 8 
copies) and electronic comments that are submitted timely to the IRS. 
The IRS and Treasury 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 will be scheduled if requested in writing by any person 
that timely submits comments. If a public hearing is scheduled, notice 
of the date, time, and place for the public hearing will be published 
in the Federal Register.

Drafting Information

    The principal author of these regulations is Tracey B. Leibowitz, 
of the Office of the Associate Chief Counsel (Procedure and 
Administration), Administrative Provisions and Judicial Practice 
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 to read as 
follows:

PART 301--PROCEDURE AND ADMINISTRATION

    Paragraph 1. The authority citation continues to read, in part, as 
follows:

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

    Par. 2. Section 301.6020-1 is added to read as follows:


Sec.  301.6020-1  Returns prepared or executed by the Commissioner or 
other internal revenue officers.

    [The text of proposed Sec.  301.6020-1 is the same as the text of 
Sec.  301.6020-1T published elsewhere in this issue of the Federal 
Register].

Mark E. Matthews,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 05-14085 Filed 7-15-05; 8:45 am]
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