[Federal Register Volume 81, Number 237 (Friday, December 9, 2016)]
[Proposed Rules]
[Pages 89022-89023]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-29490]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-133353-16]
RIN 1545-BN63


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 issue of the 
Federal Register the IRS is issuing temporary regulations authorizing 
the disclosure of specified return information to the Bureau of the 
Census (Bureau) for purposes of structuring the censuses and national 
economic accounts and conducting related statistical activities 
authorized by title 13. The temporary regulations are made pursuant to 
a request from the Secretary of Commerce. The temporary regulations 
also provide clarifying language for an item of return information and 
remove duplicative paragraphs contained in the existing final 
regulations. These regulations require no action by taxpayers and have 
no effect on their tax liabilities. Thus, no taxpayers are likely to be 
affected by the disclosures authorized by this guidance. 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 March 9, 2017.
    Applicability Date: For dates of applicability, see Sec.  
301.6103(j)(1)-1(e).

ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-133533-16), Room 5203, 
Internal Revenue Service, Post Office 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-
133533-16), Courier's Desk, Internal Revenue Service, 1111 
Constitutional Avenue NW., Washington, DC 20224, or sent 
electronically, via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-133533-16).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
William Rowe, (202) 317-6834; concerning submissions of comments, 
Regina Johnson, (202) 317-5177 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background and Explanation of Provisions

    This document contains proposed amendments to 26 CFR part 301 
relating to section 6103(j)(1)(A) of the Internal Revenue Code (Code). 
Section 6103(j)(1)(A) 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 for the 
purpose of, but only to the extent necessary in, the structuring of 
censuses and national economic accounts and conducting related 
statistical activities authorized by law. Section 301.6103(j)(1)-1 of 
the regulations further defines such purposes by reference to 13 U.S.C. 
chapter 5 and provides an itemized description of the return 
information authorized to be disclosed for such purposes. This document 
contains proposed regulations authorizing the disclosure of additional 
items of return information requested by the Secretary of Commerce. 
These proposed regulations also provide clarifying language for an item 
of return information and remove duplicative paragraphs contained in 
the existing regulations. Temporary regulations in the Rules and 
Regulations section of this issue of the Federal Register amend 26 CFR 
part 301. The text of those temporary regulations serves as the text of 
these proposed regulations. The preamble to the temporary regulations 
explains the temporary regulations and these proposed regulations.

Special Analyses

    Certain IRS regulations, including this one, are exempt from the 
requirements of Executive Order 12866, as supplemented and reaffirmed 
by Executive Order 13563. Therefore, a regulatory assessment is not 
required. It is hereby certified that these regulations will not have a 
significant economic impact on a substantial number of small entities 
because the regulations do not impose a collection of information on 
small entities. Accordingly, a regulatory flexibility analysis is not 
required under the Regulatory Flexibility Act (5 U.S.C. chapter 6). 
Pursuant to section 7805(f) of the Internal Revenue Code, this 
regulation has been submitted to the Chief Counsel for Advocacy of the 
Small Business Administration for comment on its impact on small 
businesses.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any comments that are submitted timely 
to the IRS as prescribed in this preamble under the ADDRESSES heading. 
The IRS and Treasury Department request comments on all aspects of the 
proposed regulations. All comments that are submitted will be available 
for public inspection and copying at www.regulations.gov or upon 
request. A public hearing may be scheduled if requested in writing by 
any person that timely submits written or electronic 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 William Rowe, 
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 amended as follows:

PART 301--PROCEDURE AND ADMINISTRATION

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

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

0
Par. 2. Section 301.6103(j)(1)-1 is amended by adding paragraphs 
(b)(2)(iii)(K) through (M), (b)(3)(xxxi) through (xxxv), and 
(b)(6)(i)(C) through

[[Page 89023]]

(E), and revising paragraphs (b)(2)(iii)(I), (b)(3)(v), (b)(3)(xxv) 
through (xxx), and (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) * * *
    (2) * * *
    (iii) * * *
    (I) [The text of proposed amendments to Sec.  301.6103(j)(1)-
1(b)(2)(iii)(I) is the same as the text of Sec.  301.6103(j)(1)-
1T(b)(2)(iii)(I) published elsewhere in this issue of the Federal 
Register].
* * * * *
    (K) through (M) [The text of proposed amendments to Sec.  
301.6103(j)(1)-1(b)(2)(iii)(K) through (M) is the same as the text of 
Sec.  301.6103(j)(1)-1T(b)(2)(iii)(K) through (M) published elsewhere 
in this issue of the Federal Register].
* * * * *
    (3) * * *
    (v) [The text of proposed amendments to Sec.  301.6103(j)(1)-
1(b)(3)(v) is the same as the text of Sec.  301.6103(j)(1)-1T(b)(3)(v) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (xxv) through (xxxv) [The text of proposed amendments to Sec.  
301.6103(j)(1)-1(b)(3)(xxv) through (xxxv) is the same as the text of 
Sec.  301.6103(j)(1)-1T(b)(3)(xxv) through (xxxv) published elsewhere 
in this issue of the Federal Register].
* * * * *
    (6) * * *
    (i) * * *
    (C) through (E) [The text of proposed amendments to Sec.  
301.6103(j)(1)-1T(b)(6)(i)(C) through (E) is the same as the text of 
Sec.  301.6103(j)(1)-1T(b)(6)(i)(C) through (E) published elsewhere in 
this issue of the Federal Register].
* * * * *
    (e) Applicability date. Paragraphs (b)(2)(iii)(I), (b)(2)(iii)(K) 
through (M), (b)(3)(v), (b)(3)(xxv), (b)(3)(xxv) through (xxxv), and 
(b)(6)(i)(C) through (E) of this section apply to disclosure of the 
Bureau of the Census made on or after December 9, 2016. For rules that 
apply to disclosure to the Bureau of the Census before that date, see 
26 CFR 301.6103(j)(1)-1 (revised as of April 1, 2016).

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2016-29490 Filed 12-8-16; 8:45 am]
BILLING CODE 4830-01-P