81 FR 89022 - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 237 (December 9, 2016)

Page Range		89022-89023
FR Document		2016-29490

In the Rules and Regulations section of this issue of the Federal Register the IRS is issuing temporary regulations authorizing the disclosure of specified return information to the Bureau of the Census (Bureau) for purposes of structuring the censuses and national economic accounts and conducting related statistical activities authorized by title 13. The temporary regulations are made pursuant to a request from the Secretary of Commerce. The temporary regulations also provide clarifying language for an item of return information and remove duplicative paragraphs contained in the existing final regulations. These regulations require no action by taxpayers and have no effect on their tax liabilities. Thus, no taxpayers are likely to be affected by the disclosures authorized by this guidance. The text of the temporary regulations published in the Rules and Regulations section of the Federal Register serves as the text of these proposed regulations.

Federal Register, Volume 81 Issue 237 (Friday, December 9, 2016)

[Federal Register Volume 81, Number 237 (Friday, December 9, 2016)]
[Proposed Rules]
[Pages 89022-89023]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-29490]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-133353-16]
RIN 1545-BN63


Disclosures of Return Information Reflected on Returns to 
Officers and Employees of the Department of Commerce for Certain 
Statistical Purposes and Related Activities

AGENCY: Internal Revenue Service (IRS), Treasury.

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

-----------------------------------------------------------------------

SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register the IRS is issuing temporary regulations authorizing 
the disclosure of specified return information to the Bureau of the 
Census (Bureau) for purposes of structuring the censuses and national 
economic accounts and conducting related statistical activities 
authorized by title 13. The temporary regulations are made pursuant to 
a request from the Secretary of Commerce. The temporary regulations 
also provide clarifying language for an item of return information and 
remove duplicative paragraphs contained in the existing final 
regulations. These regulations require no action by taxpayers and have 
no effect on their tax liabilities. Thus, no taxpayers are likely to be 
affected by the disclosures authorized by this guidance. The text of 
the temporary regulations published in the Rules and Regulations 
section of the Federal Register serves as the text of these proposed 
regulations.

DATES: Written and electronic comments and requests for a public 
hearing must be received by March 9, 2017.
    Applicability Date: For dates of applicability, see Sec.  
301.6103(j)(1)-1(e).

ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-133533-16), Room 5203, 
Internal Revenue Service, Post Office Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
133533-16), Courier's Desk, Internal Revenue Service, 1111 
Constitutional Avenue NW., Washington, DC 20224, or sent 
electronically, via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-133533-16).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
William Rowe, (202) 317-6834; concerning submissions of comments, 
Regina Johnson, (202) 317-5177 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background and Explanation of Provisions

    This document contains proposed amendments to 26 CFR part 301 
relating to section 6103(j)(1)(A) of the Internal Revenue Code (Code). 
Section 6103(j)(1)(A) authorizes the Secretary of the Treasury to 
furnish, upon written request by the Secretary of Commerce, such 
returns or return information as the Secretary of Treasury may 
prescribe by regulation to officers and employees of the Bureau for the 
purpose of, but only to the extent necessary in, the structuring of 
censuses and national economic accounts and conducting related 
statistical activities authorized by law. Section 301.6103(j)(1)-1 of 
the regulations further defines such purposes by reference to 13 U.S.C. 
chapter 5 and provides an itemized description of the return 
information authorized to be disclosed for such purposes. This document 
contains proposed regulations authorizing the disclosure of additional 
items of return information requested by the Secretary of Commerce. 
These proposed regulations also provide clarifying language for an item 
of return information and remove duplicative paragraphs contained in 
the existing regulations. Temporary regulations in the Rules and 
Regulations section of this issue of the Federal Register amend 26 CFR 
part 301. The text of those temporary regulations serves as the text of 
these proposed regulations. The preamble to the temporary regulations 
explains the temporary regulations and these proposed regulations.

Special Analyses

    Certain IRS regulations, including this one, are exempt from the 
requirements of Executive Order 12866, as supplemented and reaffirmed 
by Executive Order 13563. Therefore, a regulatory assessment is not 
required. It is hereby certified that these regulations will not have a 
significant economic impact on a substantial number of small entities 
because the regulations do not impose a collection of information on 
small entities. Accordingly, a regulatory flexibility analysis is not 
required under the Regulatory Flexibility Act (5 U.S.C. chapter 6). 
Pursuant to section 7805(f) of the Internal Revenue Code, this 
regulation has been submitted to the Chief Counsel for Advocacy of the 
Small Business Administration for comment on its impact on small 
businesses.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any comments that are submitted timely 
to the IRS as prescribed in this preamble under the ADDRESSES heading. 
The IRS and Treasury Department request comments on all aspects of the 
proposed regulations. All comments that are submitted will be available 
for public inspection and copying at www.regulations.gov or upon 
request. A public hearing may be scheduled if requested in writing by 
any person that timely submits written or electronic comments. If a 
public hearing is scheduled, notice of the date, time, and place for 
the public hearing will be published in the Federal Register.

Drafting Information

    The principal author of these proposed regulations is William Rowe, 
Office of the Associate Chief Counsel (Procedure & Administration).

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

    Accordingly, 26 CFR part 301 is amended as follows:

PART 301--PROCEDURE AND ADMINISTRATION

0
Paragraph 1. The authority citation for part 301 continues to read in 
part as follows:

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

0
Par. 2. Section 301.6103(j)(1)-1 is amended by adding paragraphs 
(b)(2)(iii)(K) through (M), (b)(3)(xxxi) through (xxxv), and 
(b)(6)(i)(C) through

[[Page 89023]]

(E), and revising paragraphs (b)(2)(iii)(I), (b)(3)(v), (b)(3)(xxv) 
through (xxx), and (e) to read as follows:


Sec.  301.6103(j)(1)-1  Disclosures of return information reflected on 
returns to officers and employees of the Department of Commerce for 
certain statistical purposes and related activities.

* * * * *
    (b) * * *
    (2) * * *
    (iii) * * *
    (I) [The text of proposed amendments to Sec.  301.6103(j)(1)-
1(b)(2)(iii)(I) is the same as the text of Sec.  301.6103(j)(1)-
1T(b)(2)(iii)(I) published elsewhere in this issue of the Federal 
Register].
* * * * *
    (K) through (M) [The text of proposed amendments to Sec.  
301.6103(j)(1)-1(b)(2)(iii)(K) through (M) is the same as the text of 
Sec.  301.6103(j)(1)-1T(b)(2)(iii)(K) through (M) published elsewhere 
in this issue of the Federal Register].
* * * * *
    (3) * * *
    (v) [The text of proposed amendments to Sec.  301.6103(j)(1)-
1(b)(3)(v) is the same as the text of Sec.  301.6103(j)(1)-1T(b)(3)(v) 
published elsewhere in this issue of the Federal Register].
* * * * *
    (xxv) through (xxxv) [The text of proposed amendments to Sec.  
301.6103(j)(1)-1(b)(3)(xxv) through (xxxv) is the same as the text of 
Sec.  301.6103(j)(1)-1T(b)(3)(xxv) through (xxxv) published elsewhere 
in this issue of the Federal Register].
* * * * *
    (6) * * *
    (i) * * *
    (C) through (E) [The text of proposed amendments to Sec.  
301.6103(j)(1)-1T(b)(6)(i)(C) through (E) is the same as the text of 
Sec.  301.6103(j)(1)-1T(b)(6)(i)(C) through (E) published elsewhere in 
this issue of the Federal Register].
* * * * *
    (e) Applicability date. Paragraphs (b)(2)(iii)(I), (b)(2)(iii)(K) 
through (M), (b)(3)(v), (b)(3)(xxv), (b)(3)(xxv) through (xxxv), and 
(b)(6)(i)(C) through (E) of this section apply to disclosure of the 
Bureau of the Census made on or after December 9, 2016. For rules that 
apply to disclosure to the Bureau of the Census before that date, see 
26 CFR 301.6103(j)(1)-1 (revised as of April 1, 2016).

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2016-29490 Filed 12-8-16; 8:45 am]
BILLING CODE 4830-01-P

89022 Federal Register / Vol. 81, No. 237 / Friday, December 9, 2016 / Proposed Rules

§ 57.10 Effective/applicability date. ADDRESSES: Send submissions to of Executive Order 12866, as
(a) Except as provided paragraphs (b) CC:PA:LPD:PR (REG–133533–16), Room supplemented and reaffirmed by
and (c) of this section, §§ 57.1 through 5203, Internal Revenue Service, Post Executive Order 13563. Therefore, a
57.9 apply to any fee that is due on or Office Box 7604, Ben Franklin Station, regulatory assessment is not required. It
after September 30, 2014. Washington, DC 20044. Submissions is hereby certified that these regulations
* * * * * may be hand-delivered Monday through will not have a significant economic
(c) Section 57.3(a)(2)(ii) applies to Friday between the hours of 8 a.m. and impact on a substantial number of small
Forms 8963, including corrected Forms 4 p.m. to CC:PA:LPD:PR (REG–133533– entities because the regulations do not
8963, filed after December 31, 2017. 16), Courier’s Desk, Internal Revenue impose a collection of information on
Service, 1111 Constitutional Avenue small entities. Accordingly, a regulatory
John Dalrymple, NW., Washington, DC 20224, or sent flexibility analysis is not required under
Deputy Commissioner for Services and electronically, via the Federal the Regulatory Flexibility Act (5 U.S.C.
Enforcement. eRulemaking Portal at chapter 6). Pursuant to section 7805(f) of
[FR Doc. 2016–29489 Filed 12–8–16; 8:45 am] www.regulations.gov (IRS REG–133533– the Internal Revenue Code, this
BILLING CODE P 16). regulation has been submitted to the
FOR FURTHER INFORMATION CONTACT: Chief Counsel for Advocacy of the Small
Concerning the proposed regulations, Business Administration for comment
DEPARTMENT OF THE TREASURY William Rowe, (202) 317–6834; on its impact on small businesses.
Internal Revenue Service concerning submissions of comments, Comments and Requests for Public
Regina Johnson, (202) 317–5177 (not Hearing
26 CFR Part 301 toll-free numbers).
Before these proposed regulations are
SUPPLEMENTARY INFORMATION: adopted as final regulations,
[REG–133353–16]
Background and Explanation of consideration will be given to any
RIN 1545–BN63 Provisions comments that are submitted timely to
the IRS as prescribed in this preamble
Disclosures of Return Information This document contains proposed under the ADDRESSES heading. The IRS
Reflected on Returns to Officers and amendments to 26 CFR part 301 relating and Treasury Department request
Employees of the Department of to section 6103(j)(1)(A) of the Internal comments on all aspects of the proposed
Commerce for Certain Statistical Revenue Code (Code). Section regulations. All comments that are
Purposes and Related Activities 6103(j)(1)(A) authorizes the Secretary of submitted will be available for public
the Treasury to furnish, upon written inspection and copying at
AGENCY: Internal Revenue Service (IRS), request by the Secretary of Commerce,
Treasury. www.regulations.gov or upon request. A
such returns or return information as public hearing may be scheduled if
ACTION: Notice of proposed rulemaking the Secretary of Treasury may prescribe requested in writing by any person that
by cross-reference to temporary by regulation to officers and employees timely submits written or electronic
regulation. of the Bureau for the purpose of, but comments. If a public hearing is
only to the extent necessary in, the scheduled, notice of the date, time, and
SUMMARY: In the Rules and Regulations structuring of censuses and national
section of this issue of the Federal place for the public hearing will be
economic accounts and conducting published in the Federal Register.
Register the IRS is issuing temporary related statistical activities authorized
regulations authorizing the disclosure of by law. Section 301.6103(j)(1)–1 of the Drafting Information
specified return information to the regulations further defines such The principal author of these
Bureau of the Census (Bureau) for purposes by reference to 13 U.S.C. proposed regulations is William Rowe,
purposes of structuring the censuses chapter 5 and provides an itemized Office of the Associate Chief Counsel
and national economic accounts and description of the return information (Procedure & Administration).
conducting related statistical activities authorized to be disclosed for such
authorized by title 13. The temporary purposes. This document contains List of Subjects in 26 CFR Part 301
regulations are made pursuant to a proposed regulations authorizing the Employment taxes, Estate taxes,
request from the Secretary of Commerce. disclosure of additional items of return Excise taxes, Gift taxes, Income taxes,
The temporary regulations also provide information requested by the Secretary Penalties, Reporting and recordkeeping
clarifying language for an item of return of Commerce. These proposed requirements.
information and remove duplicative regulations also provide clarifying
paragraphs contained in the existing Proposed Amendments to the
language for an item of return
final regulations. These regulations Regulations
information and remove duplicative
require no action by taxpayers and have paragraphs contained in the existing Accordingly, 26 CFR part 301 is
no effect on their tax liabilities. Thus, regulations. Temporary regulations in amended as follows:
no taxpayers are likely to be affected by the Rules and Regulations section of this
the disclosures authorized by this issue of the Federal Register amend 26 PART 301—PROCEDURE AND
guidance. The text of the temporary CFR part 301. The text of those ADMINISTRATION
regulations published in the Rules and temporary regulations serves as the text
mstockstill on DSK3G9T082PROD with PROPOSALS

Regulations section of the Federal ■ Paragraph 1. The authority citation
of these proposed regulations. The for part 301 continues to read in part as
Register serves as the text of these preamble to the temporary regulations
proposed regulations. follows:
explains the temporary regulations and
DATES: Written and electronic comments Authority: 26 U.S.C. 7805 * * *
these proposed regulations.
and requests for a public hearing must ■ Par. 2. Section 301.6103(j)(1)–1 is
be received by March 9, 2017. Special Analyses amended by adding paragraphs
Applicability Date: For dates of Certain IRS regulations, including this (b)(2)(iii)(K) through (M), (b)(3)(xxxi)
applicability, see § 301.6103(j)(1)–1(e). one, are exempt from the requirements through (xxxv), and (b)(6)(i)(C) through

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Federal Register / Vol. 81, No. 237 / Friday, December 9, 2016 / Proposed Rules 89023

(E), and revising paragraphs (b)(2)(iii)(I), DEPARTMENT OF JUSTICE Administration announced new steps to
(b)(3)(v), (b)(3)(xxv) through (xxx), and build on a record of openness and
(e) to read as follows: 28 CFR Part 50 transparency, including promoting
[Docket No. OIP 100] broader release of records through a
§ 301.6103(j)(1)–1 Disclosures of return
information reflected on returns to officers ‘‘release to one is a release to all’’
and employees of the Department of Request for Public Comment on Draft presumption. The President directed the
Commerce for certain statistical purposes ‘‘Release to One, Release to All’’ Chief FOIA Officer Council to consider
and related activities. Presumption the lessons learned from DOJ’s pilot
* * * * * AGENCY: Department of Justice. program and work to develop a Federal
(b) * * * Government policy establishing a
ACTION: Request for public comment.
(2) * * * ‘‘release to one is a release to all’’
(iii) * * * SUMMARY: The Department of Justice presumptive standard for Federal
(I) [The text of proposed amendments (the ‘‘Department’’) is requesting public agencies when releasing records under
to § 301.6103(j)(1)–1(b)(2)(iii)(I) is the comment on the draft ‘‘Release to One, the FOIA.
same as the text of § 301.6103(j)(1)– Release to All’’ policy, which was
1T(b)(2)(iii)(I) published elsewhere in prepared by the Office of Information II. Posting of Public Comments
this issue of the Federal Register]. Policy (OIP). This draft policy is not Please note that all comments
* * * * * final, and should not be construed to received are considered part of the
(K) through (M) [The text of proposed represent Agency policy or views. The public record and made available for
amendments to § 301.6103(j)(1)– draft policy takes into account lessons public inspection online at http://
1(b)(2)(iii)(K) through (M) is the same as learned from the DOJ pilot and all of the
www.regulations.gov. Such information
the text of § 301.6103(j)(1)– issues examined through the Chief FOIA
includes personal identifying
1T(b)(2)(iii)(K) through (M) published Office Council, including certain
exceptions to the policy and two information (such as your name and
elsewhere in this issue of the Federal
different options for the timing of when address) voluntarily submitted by the
Register].
documents should be posted online. commenter. You are not required to
* * * * * submit personal identifying information
(3) * * * The Department requests your
comments on the entire draft policy. All in order to comment on this rule.
(v) [The text of proposed amendments Nevertheless, if you want to submit
to § 301.6103(j)(1)–1(b)(3)(v) is the same public comments submitted in response
to this notice will be considered when personal identifying information (such
as the text of § 301.6103(j)(1)–1T(b)(3)(v)
finalizing this document. as your name and address) as part of
published elsewhere in this issue of the
DATES: Written comments must be your comment, but do not want it to be
Federal Register].
postmarked and electronic comments posted online, you must include the
* * * * * phrase ‘‘PERSONAL IDENTIFYING
(xxv) through (xxxv) [The text of must be submitted on or before
December 23, 2016. Commenters should INFORMATION’’ in the first paragraph
proposed amendments to
be aware that the electronic Federal of your comment.
§ 301.6103(j)(1)–1(b)(3)(xxv) through
(xxxv) is the same as the text of Docket Management System will not If you want to submit confidential
§ 301.6103(j)(1)–1T(b)(3)(xxv) through accept comments after Midnight Eastern business information as part of your
(xxxv) published elsewhere in this issue Time on the last day of the comment comment but do not want it to be posted
of the Federal Register]. period. online, you must include the phrase
* * * * * ADDRESSES: You may submit comments, ‘‘CONFIDENTIAL BUSINESS
(6) * * * by any of the following methods: INFORMATION’’ in the first paragraph
(i) * * * • Federal eRulemaking Portal: http:// of your comment. Personal identifying
(C) through (E) [The text of proposed www.regulations.gov. information and confidential business
amendments to § 301.6103(j)(1)– • Mail: Bobby Talebian, U.S. information identified as set forth above
1T(b)(6)(i)(C) through (E) is the same as Department of Justice; Office of will be placed in the agency’s public
the text of § 301.6103(j)(1)–1T(b)(6)(i)(C) Information Policy; 1425 New York docket file, but not posted online. If you
through (E) published elsewhere in this Avenue NW., Suite 11050; Washington, wish to inspect the agency’s public
issue of the Federal Register]. DC 20530–0001. To ensure proper
docket file in person by appointment,
handling, please reference OIP Docket
* * * * * please see the paragraph above entitled
No. 100 on your correspondence.
(e) Applicability date. Paragraphs FOR FURTHER INFORMATION CONTACT.
See SUPPLEMENTARY INFORMATION for
(b)(2)(iii)(I), (b)(2)(iii)(K) through (M), further instructions for submitting Dated: December 6, 2016.
(b)(3)(v), (b)(3)(xxv), (b)(3)(xxv) through comments. Melanie Ann Pustay,
(xxxv), and (b)(6)(i)(C) through (E) of
this section apply to disclosure of the FOR FURTHER INFORMATION CONTACT: Director, Office of Information Policy.
Bureau of the Census made on or after Bobby Talebian, by mail at U.S. [FR Doc. 2016–29727 Filed 12–8–16; 8:45 am]
December 9, 2016. For rules that apply Department of Justice; Office of BILLING CODE 4410–BE–P
to disclosure to the Bureau of the Information Policy; 1425 New York
Avenue NW., Suite 11050; Washington,
mstockstill on DSK3G9T082PROD with PROPOSALS

Census before that date, see 26 CFR
301.6103(j)(1)–1 (revised as of April 1, DC 20530–0001, or by phone at 202–
2016). 514–3642.
SUPPLEMENTARY INFORMATION:
John Dalrymple,
Deputy Commissioner for Services and I. About the Release to All Presumption
Enforcement. In conjunction with President
[FR Doc. 2016–29490 Filed 12–8–16; 8:45 am] Obama’s signing of the FOIA
BILLING CODE 4830–01–P Improvement Act of 2016, the

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Document Created: 2018-02-14 09:03:28
Document Modified: 2018-02-14 09:03:28

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Proposed Rules
Action		Notice of proposed rulemaking by cross-reference to temporary regulation.
Dates		Written and electronic comments and requests for a public hearing must be received by March 9, 2017.
Contact		Concerning the proposed regulations, William Rowe, (202) 317-6834; concerning submissions of comments, Regina Johnson, (202) 317-5177 (not toll-free numbers).
FR Citation		81 FR 89022
RIN Number		1545-BN63
CFR Associated		Employment Taxes; Estate Taxes; Excise Taxes; Gift Taxes; Income Taxes; Penalties and Reporting and Recordkeeping Requirements

81 FR 89022 - Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 237 (December 9, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service