[Federal Register Volume 60, Number 191 (Tuesday, October 3, 1995)]
[Rules and Regulations]
[Pages 51724-51725]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-24467]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 8621]
RIN 1545-AT21
Authority of the Secretary of Agriculture To Share Employer
Identification Numbers Collected From Retail Food Stores and Wholesale
Food Concerns
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
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SUMMARY: This document contains final regulations relating to the
authority of the Secretary of Agriculture to share employer
identification numbers collected from retail food stores and wholesale
food concerns with other agencies or instrumentalities of the United
States. These regulations reflect changes to the law made by section
316(b) of the Social Security Independence and Program Improvements Act
of 1994 and affect retail food stores and wholesale food concerns.
DATES: These regulations are effective October 3, 1995.
For dates of applicability, see the ``Effective Dates'' section
under the ``SUPPLEMENTARY INFORMATION'' portion of the preamble and the
effective date provisions of the new or revised regulations.
FOR FURTHER INFORMATION CONTACT: Robert J. Basso (202) 622-6232 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Section 6109(f) of the Internal Revenue Code (Code) was amended by
section 316(b) of the Social Security Independence and Program
Improvements Act of 1994, Pub. L. 103-296. The amendments to section
6109(f) were effective on August 15, 1994.
On May 10, 1995, a notice of proposed rulemaking (IA-007-95) under
section 6109(f) of the Code relating to the authority of the Secretary
of Agriculture to share employer identification numbers collected from
retail food stores and wholesale food concerns with other agencies or
instrumentalities of the United States was published in the Federal
Register (60 FR 24811). Although written comments and requests for a
public hearing were solicited, no written or oral comments were
received and no public hearing was requested or held. Accordingly, the
proposed regulations under section 6109(f) are adopted by this Treasury
decision without any revisions.
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 preceding these regulations was
submitted to the Small Business Administration for comment on its
impact on small business.
Effective Dates
These regulations are effective on February 1, 1992, except that
any provisions relating to the sharing of information by the Secretary
of Agriculture with any other agency or instrumentality of the United
States are effective on August 15, 1994.
Drafting Information
The principal author of these regulations is Robert J. Basso,
Office of the Assistant Chief Counsel (Income Tax and Accounting), IRS.
However, other personnel from the IRS and 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 301.6109-2 is amended by revising paragraphs (c)
through (g) and adding paragraph (h) to read as follows:
[[Page 51725]]
Sec. 301.6109-2 Authority of the Secretary of Agriculture to collect
employer identification numbers for purposes of the Food Stamp Act of
1977.
* * * * *
(c) Sharing of information--(1) Sharing permitted with certain
United States agencies and instrumentalities. The Secretary of
Agriculture may share the information contained in the list described
in paragraph (b) of this section with any other agency or
instrumentality of the United States that otherwise has access to
employer identification numbers, but only to the extent the Secretary
of Agriculture determines sharing such information will assist in
verifying and matching that information against information maintained
by the other agency or instrumentality.
(2) Restrictions on the use of shared information. The information
shared by the Secretary of Agriculture pursuant to this section may be
used by any other agency or instrumentality of the United States only
for the purpose of effective administration and enforcement of the Food
Stamp Act of 1977 or for the purpose of investigation of violations of
other Federal laws or enforcement of those laws.
(d) Safeguards--(1) Restrictions on access to employer
identification numbers by individuals--(i) Numbers maintained by the
Secretary of Agriculture. The individuals who are permitted access to
employer identification numbers obtained pursuant to paragraph (a) of
this section and maintained by the Secretary of Agriculture are
officers and employees of the United States whose duties or
responsibilities require access to such employer identification numbers
for the purpose of effective administration or enforcement of the Food
Stamp Act of 1977 or for the purpose of sharing the information in
accordance with paragraph (c) of this section.
(ii) Numbers maintained by any other agency or instrumentality. The
individuals who are permitted access to employer identification numbers
obtained pursuant to paragraph (c) of this section and maintained by
any agency or instrumentality of the United States other than the
Department of Agriculture are officers and employees of the United
States whose duties or responsibilities require access to such employer
identification numbers for the purpose of effective administration and
enforcement of the Food Stamp Act of 1977 or for the purpose of
investigation of violations of other Federal laws or enforcement of
those laws.
(2) Other safeguards. The Secretary of Agriculture, and the head of
any other agency or instrumentality referred to in paragraph (c) of
this section, must provide for any additional safeguards that the
Secretary of the Treasury determines to be necessary or appropriate to
protect the confidentiality of the employer identification numbers. The
Secretary of Agriculture, and the head of any other agency or
instrumentality referred to in paragraph (c) of this section, may also
provide for any additional safeguards to protect the confidentiality of
employer identification numbers, provided these safeguards are
consistent with safeguards determined by the Secretary of the Treasury
to be necessary or appropriate.
(e) Confidentiality and disclosure of employer identification
numbers. Employer identification numbers obtained pursuant to paragraph
(a) or (c) of this section are confidential. No officer or employee of
the United States who has or had access to any such employer
identification number may disclose that number in any manner to an
individual not described in paragraph (d) of this section. For purposes
of this paragraph (e), officer or employee includes a former officer or
employee.
(f) Sanctions--(1) Unauthorized, willful disclosure of employer
identification numbers. Sections 7213(a) (1), (2), and (3) apply with
respect to the unauthorized, willful disclosure to any person of
employer identification numbers that are maintained pursuant to this
section by the Secretary of Agriculture, or any other agency or
instrumentality with which information is shared pursuant to paragraph
(c) of this section, in the same manner and to the same extent as
sections 7213(a) (1), (2), and (3) apply with respect to unauthorized
disclosures of returns and return information described in those
sections.
(2) Willful solicitation of employer identification numbers1.
Section 7213(a)(4) applies with respect to the willful offer of any
item of material value in exchange for any employer identification
number maintained pursuant to this section by the Secretary of
Agriculture, or any other agency or instrumentality with which
information is shared pursuant to paragraph (c) of this section, in the
same manner and to the same extent as section 7213(a)(4) applies with
respect to offers (in exchange for any return or return information)
described in that section.
(g) Delegation. All references in this section to the Secretary of
Agriculture are references to the Secretary of Agriculture or his or
her delegate.
(h) Effective date. Except as provided in the following sentence,
this section is effective on February 1, 1992. Any provisions relating
to the sharing of information by the Secretary of Agriculture with any
other agency or instrumentality of the United States are effective on
August 15, 1994.
Margaret Milner Richardson,
Commissioner of Internal Revenue.
Approved: September 7, 1995.
Cynthia G. Beerbower,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 95-24467 Filed 10-2-95; 8:45 am]
BILLING CODE 4830-01-U
