Disclosures of Return Information to Officers &
Employees of the Department of Agriculture for
Certain Statistical Purposes & Related Activities
DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 301 [TD 8958] RIN 1545-AX69
TITLE: 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: Final regulation.
SUMMARY: This document provides a final regulation relating to the
disclosure of return information to officers and employees of the
Department of Agriculture for certain statistical purposes and
related activities. This regulation permits the IRS to disclose
return information to the Department of Agriculture to structure,
prepare, and conduct the Census of Agriculture.
DATES: Effective Date: This regulation is effective, Tuesday, July
31, 2001. Applicability Date: For dates of applicability of this
regulation, see, §301.6103(j)(5)-1( d).
FOR FURTHER INFORMATION CONTACT: Stuart Murray, (202) 622-4580 (not
a toll-free number)..
SUPPLEMENTARY INFORMATION:
Background
On January 4, 2000, a temporary regulation (TD 8854) relating to
disclosure of return information to the Department of Agriculture
was published in the Federa Register (65 FR 215). A notice of
proposed rulemaking (REG-116704-99) cross-referencing the temporary
regulation was published in the Federal Register for the same day
(65 FR 215). No public hearing was requested or held. No written or
electronic comments responding to the notice of proposed rulemaking
were received.
Accordingly, the regulation proposed by REG-116704-99 is adopted by
this Treasury decision without revision, and the corresponding
temporary regulation is removed. Explanation of Provisions This
regulation allows the IRS to disclose return information to the
Department of Agriculture for purposes of the Census of Agriculture.
The disclosure of the specific items of return information
identified in this regulation is necessary in order for the
Department of Agriculture to accurately identify, locate, and
classify, as well as properly process, information from agricultural
businesses to be surveyed for the statutorily mandated Census of
Agriculture.
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 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.
It is hereby certified that this regulation will not have a
significant impact on a substantial number of small entities. This
certification is based upon the fact that this regulation concerns
the disclosure of return information by the IRS to the Department of
Agriculture for purposes of the Census of Agriculture and does not
require any action by or otherwise affect small entities. Therefore,
a Regulatory Flexibility Analysis under the Regulatory Flexibility
Act (5 U.S.C. chapter 6) is not required.
Pursuant to section 7805(f) of the Code, the temporary regulation
and the notice of proposed rulemaking preceding this regulation were
submitted to the Chief Counsel for Advocacy of the Small Business
Administration for comment on its impact on small businesses.
Drafting Information
The principal author of this regulation is Jennifer S. McGinty,
formerly of the Office of the Associate Chief Counsel (Procedure &
Administration), Disclosure & Privacy Law Division, 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.
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 is amended by
removing the entry.4 for 301.6103(j)(5)-1T and 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:
§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.
(a) General rule. Pursuant to the provisions of section 6103(j)(5)
of the Internal Revenue Code and subject to the requirements of
paragraph (c) of this section, officers or employees of the Internal
Revenue Service (IRS) will disclose return information to officers
and employees of the Department of Agriculture to the extent, and
for such purposes as may be, provided by paragraph (b) of this
section.
(b) Disclosure of return information to officers and employees of
the Department of Agriculture. (1) Officers or employees of the IRS
will disclose the following return information for individuals,
partnerships, and corporations with agricultural activity, as
determined generally by industry code classification or the filing
of returns for such activity, to officers and employees of the
Department of Agriculture for purposes of, but only to the extent
necessary in, structuring, preparing, and conducting, as authorized
by chapter 55 of title 7, United States Code, the Census of
Agriculture.
(2) From Form 1040/Schedule F--
(i) Taxpayer Identity Information (as defined in section 6103(b)(6)
of the Internal Revenue Code);
(ii) Spouse's SSN;.5
(iii) Annual Accounting Period;
(iv) Principal Business Activity (PBA) Code;
(v) Sales of livestock and produce raised;
(vi) Taxable cooperative distributions;
(vii) Income from custom hire and machine work;
(viii) Gross income;
(ix) Master File Tax (MFT) Code;
(x) Document Locator Number (DLN);
(xi) Cycle Posted;
(xii) Final return indicator; and
(xiii) Part year return indicator.
(3) From Form 943--
(i) Taxpayer Identity Information;
(ii) Annual Accounting Period
(iii) Total wages subject to Medicare taxes;
(iv) Master File Tax (MFT) Code;
(v) Document Locator Number (DLN);
(vi) Cycle Posted;
(vii) Final return indicator; and
(viii) Part year return indicator.
(4) From Form 1120 series--
(i) Taxpayer Identity Information;
(ii) Annual Accounting Period;
(iii) Gross receipts less returns and allowances;
(iv) PBA Code;
(v) Parent corporation Employer Identification Number, and related
Name and PBA Code for entities with agricultural activity;
(vi) Master File Tax (MFT) Code;
(vii) Document Locator Number (DLN);
(viii) Cycle posted;
(ix) Final return indicator;
(x) Part year return indicator; and
(xi) Consolidated return indicator.
(5) From Form 851--
(i) Subsidiary Taxpayer Identity Information;
(ii) Annual Accounting Period;
(iii) Subsidiary PBA Code;
(iv) Parent Taxpayer Identity Information;
(v) Parent PBA Code;
(vi) Master File Tax (MFT) Code;
(vii) Document Locator Number (DLN); and
(viii) Cycle Posted.
(6) From Form 1065 series--
(i) Taxpayer Identity Information;.7
(ii) Annual Accounting Period;
(iii) PBA Code;
(iv) Gross receipts less returns and allowances;
(v) Net farm profit (loss);
(vi) Master File Tax (MFT) Code;
(vii) Document Locator Number (DLN);
(viii) Cycle Posted;
(ix) Final return indicator; and
(x) Part year return indicator.
(c) Procedures and restrictions. (1) Disclosure of return
information by officers or employees of the IRS as provided by
paragraph (b) of this section shall be made only upon written
request designating, by name and title, the officers and employees
of the Department of Agriculture to whom such disclosure is
authorized, to the Commissioner of Internal Revenue by the Secretary
of the Department of Agriculture and describing--
(i) The particular return information to be disclosed;
(ii) The taxable period or date to which such return information
relates; and
(iii) The particular purpose for which the return information is to
be used.
(2) No such officer or employee to whom return information is
disclosed pursuant to the provisions of paragraph (b) of this
section shall disclose such return information to any person, other
than the taxpayer to whom such return information relates or other.8
officers or employees of the Department of Agriculture whose duties
or responsibilities require such disclosure for a purpose described
in paragraph (b) of this section, except in a form that cannot be
associated with, or otherwise identify, directly or indirectly, a
particular taxpayer. If the IRS determines that the Department of
Agriculture, or any officer or employee thereof, has failed to, or
does not, satisfy the requirements of section 6103(p)(4) of the
Internal Revenue Code or regulations or published procedures
thereunder, the IRS may take such actions as are deemed necessary to
ensure that such requirements are or shall be satisfied, including
suspension of disclosures of return information otherwise authorized
by section 6103(j)(5) and paragraph (b) of this section, until the
IRS determines that such requirements have been or will be
satisfied.
(d) Effective date. This sction is applicable on Tuesday, July 31,
2001. §301.6103(j)(5)-1T [Removed ]
Par. 3. Section 301.6103(j)(5)-1T is removed.
Robert E. Wenzel
Deputy Commissioner of Internal Revenue
Approved: July 20, 2001
Mark Weinberger
Assistant Secretary of the Treasury (Tax Policy)
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