Disclosure of Return Information to the
Bureau of the Census

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 301 [REG-121806-97] RIN 1545-
AV84

TITLE: Disclosure of Return Information to the Bureau of the Census

AGENCY: Internal Revenue Service (IRS), Treasury.

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

SUMMARY: In the Rules and Regulations section of this issue of
Federal Register, the IRS is issuing temporary regulations relating
to additions to, and deletions from, the list of items of
information disclosed to the Bureau of the Census for use in certain
statistical programs. The text of those temporary regulations also
serves as the text of these proposed regulations.

DATES: Written and electronic comments and requests for a public
hearing must be received by February 24, 1999.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-121806- 97), 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-121806-97), 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 at:

http://www.irs.ustreas.gov/prod/tax_regs/comments.html.

FOR FURTHER INFORMATION CONTACT: Jamie Bernstein, (202) 622- 4570
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

Under section 6103(j)(1) of the Internal Revenue Code, upon written
request from the Secretary of Commerce, the Secretary is to furnish
to the Bureau of the Census ("Bureau") tax return information that
is prescribed by Treasury regulations for the purpose of structuring
censuses and national economic accounts and conducting related
statistical activities. Section 301.6103(j)(1)-1 of the regulations
provides an itemized description of the return information
authorized to be disclosed for this purpose.

Periodically, the disclosure regulations are amended to reflect the
changing needs of the Bureau for data for its statutorily authorized
statistical activities.

This document contains proposed amendments to the regulations
authorizing Internal Revenue Service personnel to disclose
additional items of return information that have been requested by
the Secretary of Commerce, and to delete certain items of return
information that are enumerated in the regulations but that the
Secretary of Commerce has indicated are no longer needed.

The text of the temporary regulations also serves as the text of
these proposed regulations. The preamble to the temporary
regulations explains the regulations.

Special Analyses

It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in EO 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 regulations do 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 notice of proposed rulemaking will be
submitted to the Chief Counsel for Advocacy of the Small Business
Administration for comment on its impact on small business.

Comments and Requests for a Public Hearing

Before these proposed regulations are adopted as final regulations,
consideration will be given to any electronic and written comments
(a signed original and eight (8) copies) that are submitted timely
to the IRS. The IRS and Treasury Department specifically request
comments on the clarity of the proposed regulation and how they 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 these regulations is Douglas Giblen, Office
of the Associate Chief Counsel (International)(formerly of the
Office of Assistant Chief Counsel (Disclosure Litigation)). 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.

Proposed Amendments to the Regulations.5 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 as follows:

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

Section 301.6103(j)(1)-1 also issued under 26 U.S.C.

6103(j)(1);* * *

Par. 2. Section 301.6103(j)(1)-1 is amended by:

1. Revising paragraphs (b)(3) and (b)(6)(i)(A).

2. Adding paragraph (b)(6)(iii).

The revisions and addition read as follows:

§301.6103(j)(1)-1 Disclosure of return information to officers and
employees of the Department of Commerce for certain statistical
purposes and related activities.

* * * * *

(b)* * *

(3)[The text of this proposed paragraph (b)(3) is the same as the
text of §301.6103(j)(1)-1T (b)(3) published elsewhere in this issue
of the Federal Register].

* * * * *

(6)(i)* * *

(A)[The text of this proposed paragraph (b)(6)(i)(A) is the same as
the text of §301.6103(j)(1)-T(b)(6)(i)(A) published elsewhere in
this issue of the Federal Register].

* * * * *

(iii)[The text of this proposed paragraph (b)(6)(iii) is the same as
the text of §301.6103(j)(1)-1T(b)(6)(iii) published elsewhere in
this issue of the Federal Register].

* * * * *

Robert E. Wenzel
Deputy Commissioner of the Internal Revenue

SEARCH:

You can search the entire Tax Professionals section, or all of Uncle Fed's Tax*Board. For a more focused search, put your search word(s) in quotes.

1999 Regulations Main | IRS Regulations Main | Home