[Federal Register Volume 64, Number 238 (Monday, December 13, 1999)]
[Rules and Regulations]
[Pages 69398-69399]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-32098]
[[Page 69398]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 601
[TD 8848]
RIN 1545-AX29
Use of Penalty Mail in the Location and Recovery of Missing
Children
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Procedural rules.
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SUMMARY: This rule establishes the procedures under which the IRS may
use penalty mail to aid in the location and recovery of missing
children. The IRS can participate in this cause as a result of the
Juvenile Justice and Delinquency Prevention Act of 1974. Printing
pictures and biographical data of missing children on blank pages of
annual tax forms and instructions, taxpayer information publications,
and other IRS products will assist the National Center for Missing and
Exploited Children (National Center).
DATES: Effective Date: December 13, 1999.
Applicability Date: For dates of applicability of these
regulations, see Sec. 601.901(e).
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Randall
Hall, (202) 283-7900 (not a toll-free number); concerning the IRS'
forms and publications program, Sandy Kopta, (202) 622-3726 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
On August 9, 1985, Congress enacted Public Law 99-87, 99 Stat. 290,
which added a new section 3220 to title 39, United States Code. That
provision authorized Federal agencies to place photographs and
biographical data of missing children on penalty mail in accordance
with guidelines promulgated by the Department of Justice. On December
1, 1997, Congress amended the statute to provide that the use of
missing children photographs and biographical data on penalty mail
would be continued until December 31, 2002.
The Office of Juvenile Justice and Delinquency Prevention (OJJDP)
within the Department of Justice is directed by 39 U.S.C. 3220 (a) (1),
after consultation with appropriate public and private agencies, to
prescribe general guidelines under which penalty mail may be used to
assist in the location and recovery of missing children. These
guidelines were published on November 8, 1985 (50 FR 46622). In
addition, each executive department of the Government of the United
States is required by 39 U.S.C. 3220 (a) (2) to promulgate or authorize
subunits to promulgate regulations under which penalty mail sent by
such departments may be used in conformance with the OJJDP guidelines.
This rule is being promulgated in compliance with 39 U.S.C. 3220
(a)(2) and is in conformance with the OJJDP guidelines. The rule sets
forth information on U.S. Postal Service restrictions on the placement
of information, ``shelf-life'' restrictions on the use of missing
children information, and other applicable administrative factors.
The IRS will receive photographic and biographical information on
missing children through the National Center. The IRS will then give
priority to the use of missing children information in mail addressed
to members of the public.
Findings and Other Matters
The Commissioner has determined that notice and prior public
procedure are not required for this regulation because the subject
matter of the regulation pertains only to the IRS's use of penalty mail
in the location and recovery of missing children. The regulation does
not directly affect the rights and interests of the general public. For
these reasons, the rule is to be effective on the date of publication
in the Federal Register.
Special Analyses
It has been determined that this Treasury decision 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 Procedure 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 Internal Revenue Code, this
statement of procedural rule will be 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 this statement of
procedural rule is Randall Hall, Office of Chief Counsel (General Legal
Services). However, other personnel from the IRS participated in its
development.
List of Subjects in 26 CFR Part 601
Administrative practice and procedure, Freedom of information,
Infants and children, Postal Service, Reporting and recordkeeping
requirements, Taxes.
Adoption of Amendments to the Statement of Procedural Rules
Accordingly, 26 CFR part 601 is amended as follows:
PART 601--STATEMENT OF PROCEDURAL RULES
Paragraph 1. The authority citation for part 601 is revised to read
as follows:
Authority: 5 U.S.C. 301 and 552, unless otherwise noted.
Subpart I also issued under 39 U.S.C. 3220.
Par. 2. Subpart I, consisting of Sec. 601.901, is added to read as
follows:
Subpart I--Use of Penalty Mail in the Location and Recovery of
Missing Children
Sec. 601.901 Missing children shown on penalty mail.
(a) Purpose. To support the national effort to locate and recover
missing children, the Internal Revenue Service (IRS) joins other
executive departments and agencies of the Government of the United
States in using official mail to disseminate photographs and
biographical information on hundreds of missing children.
(b) Procedures for obtaining and disseminating data. (1) The IRS
shall publish pictures and biographical data related to missing
children in domestic penalty mail containing annual tax forms and
instructions, taxpayer information publications, and other IRS products
directed to members of the public in the United States and its
territories and possessions.
(2) Missing children information shall not be placed on the
``Penalty Indicia,'' ``OCR Read Area,'' ``Bar Code Read Area,'' and
``Return Address'' areas of letter-size envelopes.
(3) The IRS shall accept photographic and biographical materials
solely from the National Center for Missing and Exploited Children
(National Center). Photographs that were reasonably current as of the
time of the child's disappearance, or those which have been updated to
reflect a missing child's current age through computer enhancement
technique, shall be the only acceptable form of visual media or
pictorial likeness used in penalty mail.
(c) Withdrawal of data. The shelf life of printed penalty mail is
limited to 3 months for missing child cases. The IRS shall follow those
guidelines whenever
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practicable. For products with an extended shelf life, such as those
related to filing and paying taxes, the IRS will not print any pictures
or biographical data relating to missing children without obtaining
from the National Center a waiver of the 3-month shelf-life guideline.
(d) Reports and contact official. IRS shall compile and submit to
OJJDP reports on its experience in implementing Public Law 99-87, 99
Stat. 290, as required by that office. The IRS contact person is:
Chief, Business Publications Section (or successor office), Tax Forms
and Publications Division, Technical Publications Branch, OP:FS:FP:P:3,
Room 5613, Internal Revenue Service, 1111 Constitution Ave., NW.,
Washington, DC 20224.
(e) Period of applicability. This section is applicablle December
13, 1999 through December 31, 2002.
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 99-32098 Filed 12-10-99; 8:45 am]
BILLING CODE 4830-01-P
