[Federal Register Volume 60, Number 208 (Friday, October 27, 1995)]
[Rules and Regulations]
[Pages 54944-54946]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-26630]
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DEPARTMENT OF THE TREASURY
26 CFR Part 301
[TD 8625]
RIN 1545-AS61
Seals of Office
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
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SUMMARY: This document contains final regulations relating to the
authority contained within section 7514 of the Internal Revenue Code to
prescribe or modify seals of office. These regulations provide an
additional or alternative uniform seal for use by internal revenue
offices throughout the country. In addition this regulation publishes
what will be the newly reorganized regional and district offices,
computing centers, submission processing centers, and customer service
centers of the IRS.
EFFECTIVE DATE: October 27, 1995.
FOR FURTHER INFORMATION CONTACT: Robert A. Walker, (202) 622-3640 (not
a toll-free call).
SUPPLEMENTARY INFORMATION:
Background
These final regulations amend the Procedure and Administration
Regulations (26 CFR part 301) under section 7514 of the Internal
Revenue Code (Code) and are issued under the
[[Page 54945]]
authority contained in section 7805 (68A Stat. 917; 26 U.S.C. 7805).
Section 7514 was enacted by section 91 of the Technical Amendments Act
of 1958 (Public Law 85-866, 72 Stat. 1667) and amended by section
1906(b)(13)(A), (M) of the Tax Reform Act of 1976 (Public Law 94-455,
90 Stat. 1834, 1835). The IRS published a notice of proposed rulemaking
in the Federal Register on January 3, 1995, (60 FR 83) providing
proposed rules under section 7514 of the Code. No public comments were
received. Subsequent to publication of the notice of proposed
rulemaking, the IRS announced that it was reorganizing its offices as a
streamlining measure, and, beginning October 1, 1995, would be
eliminating some offices and adding others. These final regulations
list the IRS offices that will result from the full implementation of
the reorganization, and indicates that the Commissioner can designate
other offices that are authorized to use the uniform seal.
Explanation of Provisions
Section 301.7514-1 currently provides for several different seals
of office for various offices of internal revenue throughout the
country. These final regulations permit internal revenue offices to
keep the official seal currently in use, but provide for a uniform
Internal Revenue Service seal for use when replacement of the current
seal becomes necessary, or for other reasons such as the establishment
of a new office or the relocation of an office to a new geographic
area. The uniform seal can be used by all internal revenue offices
throughout the country that are currently authorized by the
Commissioner to use a seal, the new internal revenue offices created as
the result of the impending reorganization of the IRS that is to be
implemented starting October 1, 1995, and any other internal revenue
office authorized by the Commissioner to use a seal.
Special Analyses
It has been determined that this Treasury Decision is not a
significant regulatory action as defined in EO 12866. Therefore, a
regulatory assessment is not required. It has also been determined that
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5)
and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to
these regulations, and, therefore, a Regulatory Flexibility Analysis is
not required. Pursuant to section 7805(f) of the Internal Revenue Code,
the notice of proposed rulemaking was submitted to the Chief Counsel
for Advocacy of the Small Business Administration for comment on its
impact on small business.
Drafting Information
The principal author of these regulations is Robert A. Walker of
the General Litigation Division, Office of Chief Counsel, IRS. However,
other personnel from the IRS and the Treasury Department participated
in their development.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 301 is 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 301.7514-1 is amended as follows:
a. Paragraphs (a)(2) through (a)(7) are redesignated as paragraphs
(a)(3) through (a)(8).
b. New paragraph (a)(2) is added.
The addition reads as follows:
Sec. 301.7514-1 Seals of office.
(a) * * *
(2) Establishment of uniform seal. (i) In addition to the seals of
office prescribed for those offices set forth in paragraphs (a) (3)
through (8) of this section, a uniform seal for use by any office of
internal revenue is established. The uniform seal is described as
follows, and is illustrated in this paragraph (a)(2)(i). A circle
within which shall appear that part of the seal of the Treasury
Department represented by the shield with a dark background. Exterior
to this circle and within a circumscribed circle forming the exterior
of the seal shall appear words describing the specific office of
internal revenue authorized to use the seal under this section. This
paragraph (a)(2) is effective on October 27, 1995. The uniform seal is
as follows:
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(ii) The uniform seal may be used by any office of internal revenue
set forth in paragraphs (a) (3) through (8) of this section, and any
other office designated by the Commissioner to use a seal, including
the following internal revenue offices resulting from a reorganization
of the IRS that will be implemented beginning October 1, 1995:
Office of Regional Commissioner for:
Midstates Region (Dallas)
Northeast Region (Manhattan)
Southeast Region (Atlanta)
Western Region (San Francisco)
Office of District Director for:
Arkansas-Oklahoma District (Oklahoma City)
Brooklyn District
Central California District (San Jose)
Connecticut-Rhode Island District (Hartford)
Delaware-Maryland District (Baltimore)
Georgia District (Atlanta)
Gulf Coast District (New Orleans)
Houston District
Illinois District (Chicago)
Indiana District (Indianapolis)
Kansas-Missouri District (St. Louis)
Kentucky-Tennessee District (Nashville)
Los Angeles District
Manhattan District
Michigan District (Detroit)
Midwest District (Milwaukee)
New Jersey District (Newark)
New England District (Boston)
North Central District (St. Paul)
North Florida District (Jacksonville)
North-South Carolina District (Greensboro)
North Texas District (Dallas)
Northern California District (Oakland)
Ohio District (Cincinnati)
Pacific-Northwest District (Seattle)
Pennsylvania District (Philadelphia)
Rocky Mountain District (Denver)
South Florida District (Fort Lauderdale)
South Texas District (Austin)
Southern California District (Laguna Niguel)
Southwest District (Phoenix)
Upstate New York District (Buffalo)
Virginia-West Virginia District (Richmond)
Office of Director of Computing Centers in:
Detroit
Memphis
Martinsburg
Office of Director of Submission Processing Centers in:
Austin
Cincinnati
Memphis
Kansas City
Ogden
Office of Director of Customer Service Centers in:
Andover
Atlanta
Austin
Baltimore
Brookhaven
Buffalo
Cincinnati
Cleveland
Dallas
Denver
Fresno
Indianapolis
Jacksonville
Kansas City
Memphis
Nashville
Ogden
Philadelphia
Pittsburgh
Portland, OR
Richmond
St. Louis
Seattle.
* * * * *
Margaret Milner Richardson,
Commissioner of Internal Revenue.
Approved: October 10, 1995.
Leslie Samuels,
Assistant Secretary of the Treasury.
[FR Doc. 95-26630 Filed 10-26-95; 8:45 am]
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