00-55. Disclosures of Return Information to Officers and Employees of the Department of Agriculture for Certain Statistical Purposes and Related Activities

[Federal Register Volume 65, Number 2 (Tuesday, January 4, 2000)]
[Proposed Rules]
[Pages 263-264]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-55]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-116704-99]
RIN 1545-AX69


Disclosures of Return Information to Officers and Employees of 
the Department of Agriculture for Certain Statistical Purposes and 
Related Activities

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

-----------------------------------------------------------------------

SUMMARY: This document provides a proposed regulation relating to the 
disclosure of return information to officers and employees of the 
Department of Agriculture for certain statistical purposes and related 
activities. The proposed regulation would permit the IRS to disclose 
return information to the Department of Agriculture to structure, 
prepare, and conduct the Census of Agriculture. The text of the 
temporary regulation published in the Rules and Regulations section of 
this issue of the Federal Register also serves as the text of this 
proposed regulation.

DATES: Written and electronic comments and requests for a public 
hearing must be received by April 3, 2000.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-116704-99), room 
5226, Internal Revenue Service, POB 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG-
116704-99), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC. Alternatively, taxpayers may submit 
comments electronically via the Internet by selecting the ``Tax Regs'' 
option on the IRS Home Page, or by submitting comments directly to the 
IRS Internet site: http://www.irs.gov/tax__regs/regslist.html.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,

[[Page 264]]

Jennifer S. McGinty, [phone]; concerning submissions of 
comments, Guy Traynor [phone] (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register amend the Procedure and Administration 
Regulations (26 CFR Part 301) relating to section 6103(j)(5). The 
temporary regulations contain rules relating to the disclosure of 
return information to officers and employees of the Department of 
Agriculture for certain statistical purposes and related activities.
    The text of the temporary regulations also serves as the text of 
these proposed regulations. The preamble to the temporary regulations 
explains the temporary regulations and these proposed regulations.

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 has also 
been determined that section 553(b) of the Administrative Procedure Act 
(5 U.S.C. chapter 5) does not apply to this regulation, and because 
this 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 will be submitted to the Chief Counsel for Advocacy of the 
Small Business Administration for comment on its impact on small 
businesses.

Comments and Requests for a Public Hearing

    Before this 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. Additionally, 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 that 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 regulation is 
Jennifer S. McGinty, Office of the Assistant Chief Counsel (Disclosure 
Litigation), IRS. However, other personnel from the IRS and Treasury 
Department participated in its development.

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 is amended by 
adding an entry in numerical order to read in part as follows:

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

    Section 301.6103(j)(5)-1 also issued under 26 U.S.C. 6103(j)(5); * 
* *

    Par. 2. Section 301.6103(j)(5)-1 is added to read as follows:


Sec. 301.6103(j)(5)-1  Disclosures of return information to officers 
and employees of the Department of Agriculture for certain statistical 
purposes and related activities.

    [The text of this proposed section is the same as the text of 
Sec. 301.6103(j)(5)-1T published elsewhere in this issue of the Federal 
Register].
Robert E. Wenzel,
Acting Commissioner of Internal Revenue.
[FR Doc. 00-55 Filed 1-3-00; 8:45 am]
BILLING CODE 4830-01-U