[Federal Register Volume 72, Number 249 (Monday, December 31, 2007)]
[Proposed Rules]
[Page 74246]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-25127]



[[Page 74246]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-147832-07]
RIN 1545-BH29


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 
regulation.

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing a regulation that would add an 
additional item of return information that may be disclosed to the 
Bureau of the Census (Bureau) for use in the Bureau's annual Survey of 
Industrial Research and Development. This proposed regulation provides 
guidance to IRS personnel responsible for disclosing the information. 
This regulation facilitates the assistance of the IRS to the Bureau in 
its statistics programs and requires no action by taxpayers and has no 
effect on their tax liabilities.

DATES: Written and electronic comments and requests for a public 
hearing must be received by March 31, 2008.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-147832-07), room 
5203, Internal Revenue Service, P.O. 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-
147832-07), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC or sent electronically via the Federal 
eRulemaking Portal at www.regulations.gov (IRS and REG-147832-07).

FOR FURTHER INFORMATION CONTACT: Concerning submission of comments, 
Richard Hurst, (202) 622-7180 (not a toll-free number); concerning the 
notice of proposed rulemaking, Glenn Melcher, (202) 622-4570 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    Under section 6103(j)(1)(A), upon written request from the 
Secretary of Commerce, the Treasury Secretary is to furnish to the 
Bureau of the Census (Bureau) return information as may be prescribed 
by Treasury regulations for the purpose of, but only to the extent 
necessary in, structuring censuses and conducting related statistical 
activities authorized by law. Section 301.6103(j)(1)-1 of the 
regulation provides an itemized description of the items of return 
information authorized to be disclosed for this purpose. Periodically, 
the disclosure regulation is amended to reflect the changing needs of 
the Bureau for data for its statutorily authorized statistical 
activities.
    This document contains a proposed regulation authorizing IRS 
personnel to disclose an additional item of return information that has 
been requested by the Secretary of Commerce.
    A temporary regulation in this issue of the Federal Register amends 
the Procedure and Administration Regulations (26 CFR part 301) relating 
to Internal Revenue Code (Code) section 6103(j). The amendments to the 
regulation 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 conducting related 
statistical activities authorized by law. Specifically, the amendment 
to the regulation authorizes the IRS to disclose an additional item of 
return information that has been requested by the Secretary of Commerce 
that is necessary for the Bureau's annual Survey of Industrial Research 
and Development.
    The text of the temporary regulation also serves as the text of 
this proposed regulation. The preamble to the temporary regulation 
explains the proposed regulation.

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 regulation does 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, this proposed 
regulation has been 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 the proposed regulation is adopted as a final regulation, 
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 regulation and how it 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 who 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.

Drafting Information

    The principal author of this proposed regulation is Glenn Melcher, 
Office of the Associate Chief Counsel (Procedure & Administration).

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 continues to read 
in part as follows:

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

    Par. 2. Section Sec.  301.6103(j)(1)-1 is amended by revising 
paragraphs (b)(3)(xxv) and (e) to read as follows:


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

* * * * *
    (b) * * *
    (3) * * *
    (xxv) [The text of proposed amended paragraph (b)(3)(xxv) is the 
same as the text of Sec.  301.6103(j)(1)-1T(b)(3)(xxv) published 
elsewhere in this issue of the Federal Register].
* * * * *
    (e) [The text of proposed amended paragraph (e) is the same as the 
text of Sec.  301.6103(j)(1)-1T(e) published elsewhere in this issue of 
the Federal Register].

Linda E. Stiff,
Deputy Commissioner for Services and Enforcement.
 [FR Doc. E7-25127 Filed 12-28-07; 8:45 am]
BILLING CODE 4830-01-P