TeleFile Voice Signature Test

DEPARTMENT OF THE TREASURY 
Internal Revenue Service 26 CFR Parts 1 and 602 [TD 8892] RIN 1545-
AR97

TITLE: TeleFile Voice Signature Test

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Removal of temporary regulations.

SUMMARY: This document removes temporary regulations that provide
that an individual Federal income tax return completed as part of
the Telefile Voice Signature test will be treated as a return that
is signed, authenticated, verified and filed by the taxpayer as
required by the Internal Revenue Code. The temporary regulations
were published in the Federal Register on December 27, 1993. Because
the temporary regulations applied only to 1992 and 1993 calendar
year returns, the IRS is removing them.

EFFECTIVE DATE: These regulations are effective July 18, 2000.

FOR FURTHER INFORMATION CONTACT: Beverly A. Baughman (202) 622- 4940
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

     1On December 27, 1993, the IRS issued temporary regulations (TD
8510) in the Federal Register (58 FR 68295) under sections 6012,
6061, and 6065 relating to the TeleFile Voice Signature test.
Because the temporary regulations applied only to 1992 and 1993
calendar year returns, the IRS has decided to remove them.
Therefore, temporary regulations §§1.6012-7T, 1.6061-2T, and
1.6065-2T are being removed.

     On December 27, 1993, the IRS also issued a notice of proposed
rulemaking (58 FR 68335) under sections 6012, 6061, and 6065.
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. This notice of proposed rulemaking is
being withdrawn in a separate document. Explanation of provisions

     Under sections 6012, 6061, and 6065 of the Internal Revenue
Code, each individual with gross income in excess of a specified
amount must file an annual income tax return that (i) is signed in
accordance with prescribed forms and instructions and, (ii) except
as otherwise provided by the Service, contains (or is verified by) a
written declaration that the return is made under penalties of
perjury.

     The temporary regulations provide rules to facilitate the
implementation of the Telefile Voice Signature test. Generally,
pursuant to the temporary regulations a taxpayer's individual income
tax return will be treated as having been properly filed if the
taxpayer is eligible to participate in the Telefile Voice Signature
test and, pursuant to the instructions from the Telefile system
interactive voice computer, provides the requested information and
the voice signature during the telephonic filing season.

     The Telefile Voice Signature test occurred during the 1993 and
1994 filing seasons. Since that time the Service has published final
regulations generally authorizing alternative signature methods. See
§301.6061-1. Accordingly, the regulations relating to the Telefile
Voice Signature test are being removed.

Drafting Information

     The principal author of these regulations is Beverly A.
Baughman of the Office of Assistant Chief Counsel (Income Tax and
Accounting), IRS. However, personnel from other offices of the
Internal Revenue Service and Treasury Department participated in
their development.

List of Subjects

26 CFR Part 1

Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 602

     Reporting and recordkeeping requirements. Removal of Temporary
Regulations

PART 1-INCOME TAXES

     Paragraph 1. The authority citation for part 1 continues to
read in part as follows:

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

§1.6012-7T [Removed]

     Par. 2. Section 1.6012-7T is removed.

§1.6061-2T [Removed]

     Par. 3. Section 1.6061-2T is removed.

§1.6065-2T [Removed]

     Par. 4. Section 1.6065-2T is removed.

PART 602-OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

     Par. 5. The authority citation for part 602 continues to

read as follows:

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

     Par. 6. Section 602.101(c) is amended by removing the

following entries in the table:

§602.101 OMB Control numbers.

* * * * *

     (c)* * *

CFR part or section where Current OMB identified and described
control number

* * * * *

1.6012-7T. . . . . . . . . . . . . . . . . . . .1545-1348

1.6061-2T. . . . . . . . . . . . . . . . . . . .1545-1348

* * * * * 

Robert E. Wenzel 
Deputy Commissioner of Internal Revenue   
Approved: 6/30/00 
Jonathan Talisman 
Assistant Secretary of the Treasury

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