[Federal Register Volume 75, Number 165 (Thursday, August 26, 2010)]
[Proposed Rules]
[Page 52486]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-21047]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

RIN 1545-BJ27
[REG-137486-09]


Disclosures of Return Information Reflected on Returns to 
Officers and Employees of the Department of Commerce for Certain 
Statistical Purposes and Related Activities

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 Federal Register 
the IRS is issuing final and temporary regulations to disclose return 
information to the Bureau of the Census. The text of the temporary 
regulations published in the Rules and Regulations section of the 
Federal Register serves as the text of these proposed regulations.

DATES: Written and electronic comments and requests for a public 
hearing must be received by November 24, 2010.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-137486-09), 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-
137486-09), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC, or sent electronically, via the Federal 
eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-
137486-09).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Melissa Segal, (202) 622-7950; concerning submissions of comments, 
Regina Johnson, (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    This document contains proposed amendments to the Procedure and 
Administration regulations [26 CFR Part 301] relating to section 
6103(j)(1)(A) of the Internal Revenue Code (Code). Section 
6103(j)(1)(A) of the Code authorizes the Secretary of the Treasury to 
furnish, upon written request by the Secretary of Commerce, such 
returns or return information as the Secretary of Treasury may 
prescribe by regulation to officers and employees of the Bureau of the 
Census (Bureau) for the purpose of, but only to the extent necessary 
in, the structuring of censuses and conducting related statistical 
activities authorized by law. Section 301.6103(j)(1)-1 of the 
regulations provides an itemized description of the items of return 
information authorized to be disclosed for this purpose. This document 
contains proposed regulations authorizing the disclosure of additional 
items requested by the Secretary of Commerce. The text of temporary 
regulations published in this issue of the Federal Register also serves 
as the text of these proposed regulations. The preamble to the 
temporary regulations explains the temporary regulations.

Special Analyses

    It has been determined 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 Procedures 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 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 Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written (a signed original and 8 
copies) or electronic comments that are timely submitted to the IRS. 
The IRS and Treasury Department request comments on the clarity of the 
proposed rules 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 written 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 proposed regulations is Melissa 
Segal, Office of the Associate Chief Counsel (Procedure & 
Administration).

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate 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 for part 301 continues to read in part 
as follows:

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

    Par. 2. Section 301.6103(j)(1)-1 is amended by adding paragraphs 
(b)(3)(xxix) and (b)(3)(xxx), and revising paragraph (e) to read as 
follows:


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

* * * * *
    (b) * * *
    (3) * * *
    (xxix) [The text of proposed Sec.  301.6103(j)(1)-1(b)(3)(xxix) is 
the same as the text of Sec.  301.6103(j)(1)-1T(b)(3)(xxix) published 
elsewhere in this issue of the Federal Register].
    (xxx) [The text of proposed Sec.  301.6103(j)(1)-1(b)(3)(xxx) is 
the same as the text of Sec.  301.6103(j)(1)-1T(b)(3)(xxx) published 
elsewhere in this issue of the Federal Register].
* * * * *
    (e) Effective/applicability date. Paragraph (b)(3)(xxix) through 
(b)(3)(xxx) of this section is applicable to disclosures to the Bureau 
of the Census on or after the date final regulations are published in 
the Federal Register.

Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2010-21047 Filed 8-25-10; 8:45 am]
BILLING CODE 4830-01-P