82 FR 53426 - Department of the Treasury Acquisition Regulations; Tax Check Requirements
DEPARTMENT OF THE TREASURY Federal Register Volume 82, Issue 220 (November 16, 2017)
Federal Register Volume 82, Issue 220 (November 16, 2017)
| Page Range | 53426-53430 | |
| FR Document | 2017-24911 |
[Federal Register Volume 82, Number 220 (Thursday, November 16, 2017)] [Rules and Regulations] [Pages 53426-53430] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-24911] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY 48 CFR Parts 1009 and 1052 Department of the Treasury Acquisition Regulations; Tax Check Requirements AGENCY: Department of the Treasury. ACTION: Interim rule. ----------------------------------------------------------------------- SUMMARY: Pursuant to Section 6103 of the Internal Revenue Code, taxpayer return information, with few exceptions, is confidential. Under this authority, officers and employees of the Department of the Treasury may have access to taxpayer return information as necessary for purposes of tax administration. The Department of the Treasury has determined that an Internal Revenue Service (IRS) contractor's compliance with the tax laws is a tax administration matter and that taxpayer return information is needed for determining an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability. This interim rule amends the Department of the Treasury Acquisition Regulation (DTAR) for the purposes of [[Page 53427]] supplementing the Federal Acquisition Regulation (FAR). This interim rule will amend the DTAR by adding a subpart titled ``Responsible Prospective Contractor'' and a paragraph concerning Representation and certifications regarding responsibility matters, for the purpose of directing IRS contracting officers to the newly added DTAR subpart titled ``Tax Check Requirement,'' which prescribes the policies and procedures for performing a tax check on the apparent successful offeror in order to determine eligibility to receive an award. DATES: Effective date: November 16, 2017. Comment due date: Interested parties should submit written comments to the Department of the Treasury on or before January 16, 2018 to be considered in the formation of the final rule. ADDRESSES: Treasury invites comments on the topics addressed in this interim rule. Comments may be submitted to Treasury by any of the following methods: by submitting electronic comments through the federal government e-rulemaking portal, www.regulations.gov or by sending paper comments to Department of the Treasury, Office of the Procurement Executive, Attn: Thomas O'Linn, 1722 I Street NW., Mezzanine--M12C, Washington, DC 20006. In general, Treasury will post all comments to www.regulations.gov without change, including any business or personal information provided, such as names, addresses, e-mail addresses, or telephone numbers. All comments, including attachments and other supporting materials received are part of the public record and subject to public disclosure. You should submit only information that you wish to make publicly available. FOR FURTHER INFORMATION CONTACT: Thomas O'Linn, Procurement Analyst, Office of the Procurement Executive, at (202) 622-2092. SUPPLEMENTARY INFORMATION: Background The DTAR, which supplements the Federal Acquisition Regulation (FAR), is codified at 48 CFR Chapter 10. A. General. It is in the interest of the United States Government to only award contracts to entities that are responsible and law abiding. This is codified in FAR 9.104 by requiring contracting officers to perform a responsibility determination prior to each contract award by using the standards at FAR 9.104-1, as well as consider information submitted by the contractor and information they research or acquire from other sources. The IRS administers the Internal Revenue Code as enacted by Congress. Since fiscal year 2012, language in the annual Consolidated Appropriations Act has prohibited the Federal Government under various conditions from using appropriated funds to enter into a contract with a prospective contractor unless the prospective contractor certifies in writing that it has not been notified of any unpaid Federal tax assessment. Most recently, Sections 744 and 745 of Division E of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235) prohibits the Federal Government from entering into a contract with any corporation where the awarding agency is aware of an unpaid Federal tax liability. For purposes of tax administration, the IRS has access to taxpayer return information that is not otherwise available to other Federal Agencies pursuant to 26 U.S.C. 6103(h)(1). The Department of the Treasury has determined that an IRS contractor's compliance with the tax laws is a tax administration matter. Additionally, 26 U.S.C. 6103(c) authorizes the IRS to disclose a taxpayer's return information to such person(s) as the taxpayer may designate in a consent to such disclosure. In many cases, however, the official signing a contract proposal on behalf of an offeror will not be an official to whom the IRS is authorized to disclose the offeror's tax information. Thus, in order to ensure that IRS is authorized is to discuss the offeror's own tax information with an authorized official of the offeror, a consent to disclosure is required. This consent to disclosure must be in the form of a separate written document pertaining solely to the authorized disclosure and must be signed and dated by an authorized person as required and defined in 26 U.S.C. 6103(c) and 26 CFR 301.6103(c)- 1(e)(4). This interim rule amends the DTAR to establish policies and procedures that facilitate successful, timely, and economical execution of IRS contractual actions in compliance with the FAR and various appropriation restrictions. Specifically, this interim rule establishes an express requirement for IRS contracting officers to use taxpayer return information that is available only to IRS to perform a tax check on the apparent successful offeror for purposes of determining eligibility to enter into a contract with the IRS. The IRS has established an internal Procedure, Guidance and Information (PGI) that further supplements the DTAR requirement for IRS contracting officers to use when conducting a tax check. To ensure compliance with 26 U.S.C. 6103(h)(1) and to safeguard taxpayer return information, the PGI restricts the number of personnel within the IRS Office of Procurement who have access to tax compliance information. The PGI also limits the amount of information provided to the contracting officer regarding a delinquent Federal tax liability. Upon notification by the contracting officer that the offeror has a delinquent Federal tax liability, the offeror may provide the contracting officer with documentation that demonstrates the offeror's tax status as paid-in-full or that an approved payment agreement has been reached, at which time the contracting officer will coordinate with the appropriate office within IRS to validate the offeror's tax status (see FAR 9.104-5(a)(1), (b)(1) and (e)). The offeror may want to take steps to confirm it does not have a delinquent Federal tax liability prior to submission of its response to the solicitation. If the offeror recently settled a delinquent Federal tax liability, the offeror may want to take steps to obtain information in order to demonstrate the offeror's responsibility to the contracting officer, if such information is requested (see FAR 9.104-5(a)(1) and (b)(1)). B. FAR supplement. This interim rule will supplement paragraph (b) of FAR 9.104-5, Representation and certifications regarding responsibility matters, for the purpose of directing IRS contracting officers to the newly added DTAR subpart 1009.70, which prescribes the policies and procedures for performing a tax check on the apparent successful offeror to determine eligibility to receive an award. C. Subpart. This interim rule will add DTAR subparts 1009.1, Responsible Prospective Contractors, and 1009.70, Tax Check Requirements. This latter subpart prescribes the policies and procedures IRS contracting officers will use for performing a tax check on the apparent successful offeror to determine eligibility to receive an award. Definitions of terms ``authorized representative(s) of the offeror,'' ``delinquent Federal tax liability'' and ``tax check'' are included within this subpart. The definition of ``authorized representative(s) of the offeror'' is the person(s) identified to the IRS contracting officer by the offeror as authorized to represent the offeror in disclosure matters pertaining to the offer. The definition of ``delinquent Federal tax liability'' is derived from language within the FAR concerning Federal tax delinquency and unpaid Federal tax assessment (see FAR 9.104- [[Page 53428]] 5). The definition of ``tax check'' is an IRS process that accesses and uses taxpayer return information, that is available only to IRS, to support the Government's determination of an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability (see FAR 9.104-5(b)). D. Provision. This interim rule will add a provision to be inserted in all IRS solicitations regardless of dollar value, including those for commercial items. The provision will notify offerors that the IRS will conduct a tax check because the Department of the Treasury has determined that an IRS contractor's compliance with the tax laws is a tax administration matter, and that taxpayer return information is needed for determining an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have a unpaid Federal tax liability (see FAR 9.104-5(b)). The provision will also contain a consent to disclosure to be signed and dated by a person authorized to act on behalf of the offeror as defined in 26 CFR 301.6103(c)-1(e)(4). The consent to disclosure will authorize the officers and employees of the Department of the Treasury, including the IRS, to disclose the results of the tax check to the person(s) authorized by the offeror via the signed consent to disclosure. Applicability to Contracts at or Below the Simplified Acquisition Threshold and for Commercial Items, Including Commercially Available Off-the-Shelf Items This provision will apply to all IRS solicitations regardless of the dollar value, including commercial items (including Commercially Available Off-the-Shelf items). This determination is consistent with the FAR requirements regarding the inclusion of the provisions 52.209- 5, 52.209-11 and 52.212-3 as well as various appropriation restrictions. Regulatory Planning and Review Executive Orders (E.O.s) 12866 and 13563 direct agencies to assess all costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulatory approaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). E.O. 13563 emphasizes the importance of quantifying both costs and benefits, of reducing costs, of harmonizing rules, and of promoting flexibility. This is not a significant regulatory action and, therefore, was not subject to review under section 6(b) of E.O. 12866, Regulatory Planning and Review, dated September 30, 1993. This rule is not a major rule under 5 U.S.C. 804. Determination To Issue an Interim Rule Tax liability is a serious matter and there have been a number of congressional hearings and subsequent actions taken by Congress to ensure that appropriated funds are not spent with entities with a delinquent Federal tax liability. Most recently, Section 744 of Division E of the Consolidated and Further Continuing Appropriations Act, 2015 (Pub. L. 113-235) (and similar provisions in prior appropriations acts since 2012) prohibits the Federal Government from entering into a contract with any corporation where the awarding agency is aware of an unpaid Federal tax liability, unless the agency has considered suspension or debarment of the corporation and has made a determination that this further action is not necessary to protect the interests of the Government. This prohibition has been implemented in the FAR under FAR 9.104-5. Considering all these factors, it is in the interest of the United States Government to only award contracts to entities that are responsible and law abiding. As such a determination has been made under the authority of the Secretary of Treasury that urgent and compelling reasons exist to promulgate this interim rule without prior opportunity for public comment. Even absent this rule, IRS would have a duty under the appropriations act provision not to award contracts to entities with delinquent tax liability, and to review available tax information for this purpose. However, IRS would not have clear authority to discuss any adverse information with the offeror to which it pertained. The only effect of delaying the rule to consider public comment would be to increase the likelihood that offerors will be disqualified due to adverse tax information that could have been clarified or resolved if the rule were in place. For the same reason, the effective date is set as immediately upon publication. However, pursuant to 41 U.S.C. 1707 and FAR 1.501-3(b), Treasury will consider public comments received in response to this interim rule in the formation of the final rule. Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. chapter 6) generally requires agencies to conduct an initial regulatory flexibility analysis and a final regulatory flexibility analysis of any rule subject to notice and comment rulemaking requirements, unless the agency certifies that the rule will not have a significant economic impact on a substantial number of small entities. It is hereby certified that this interim rule will not have a significant economic impact on a substantial number of small entities. This interim rule will amend the DTAR to establish an internal process that strengthens IRS' compliance with appropriation act restrictions and the FAR prohibition of entering into a contract with contractors having a delinquent Federal tax liability (see FAR subpart 9.1) and should not have significant economic impacts on small entities other than the potential for not receiving award if the small entity has a delinquent Federal tax liability. This rule does not impose any new reporting, recordkeeping or other compliance requirements. The rule does not duplicate, overlap, or conflict with any other Federal rules. No significant alternatives were identified during the development of this rule. Notwithstanding this certification, the Department welcomes comments on the potential impact on small entities. List of Subjects in 48 CFR Parts 1009 and 1052 Government procurement. Accordingly, the Department of the Treasury amends 48 CFR Chapter 10 as follows: PART 1009--CONTRACTOR QUALIFICATIONS 0 1. The authority citation for part 1009 continues to read as follows: Authority: 41 U.S.C. 418(b). 0 2. Add subpart 1009.1 to read as follows: Subpart 1009.1--Responsible Prospective Contractors 1009.104 Standards. 1009.104-5 Representation and certifications regarding responsibility matters. (b) Internal Revenue Service (IRS) contracting officers shall comply with the requirements of subpart 1009.70 once an offeror has been identified as the apparent successful offeror. 0 3. Add subpart 1009.70 to read as follows: [[Page 53429]] Subpart 1009.70--Tax Check Requirements Sec. 1009.7000 Scope of subpart. 1009.7001 Definition. 1009.7003 Policy. 1009.7004 Procedure. 1009.7005 Solicitation provision. Subpart 1009.70--Tax Check Requirements 1009.7000 Scope of subpart. This subpart prescribes the IRS policies and procedures for performing a tax check on the apparent successful offeror to determine eligibility to receive an award. 1009.7001 Definition. As used in this subpart-- Authorized representative(s) of the offeror means the person(s) identified to the Internal Revenue Service (IRS) within the consent to disclosure by the offeror as authorized to represent the offeror in disclosure matters pertaining to the offer. Delinquent Federal tax liability means any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability. Tax check means an IRS process that accesses and uses taxpayer return information to support the Government's determination of an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have a delinquent Federal tax liability (see FAR 9.104-5(b)). 1009.7003 Policy. (a) There are various Federal laws and regulations that in aggregate prohibit the Federal Government from entering into a contract with an entity where the awarding agency is aware of an unpaid Federal tax liability (see FAR subpart 9.1) unless the agency has considered suspension or debarment and has made a determination that this further action is not necessary to protect the interests of the Government. (b) IRS contracting officers shall include a provision in all solicitations regardless of dollar value, which contains a consent to disclosure to be signed and dated by a person authorized to act on behalf of the offeror as defined in 26 CFR 301.6103(c)-1(e)(4). The consent to disclosure will authorize officers and employees of the Department of the Treasury, including the IRS, to disclose the results of the tax check to the authorized representative(s) of the offeror. In the absence of a signed and dated consent to disclosure in an offer, taxpayer return information of the offeror may not be disclosed, which subsequently may remove the offeror from eligibility to receive an award. 1009.7004 Procedure. IRS contracting officers shall not proceed with award, at any dollar value, until a tax check has been performed on the apparent successful offeror. See IRS Procedures, Guidance, and Information (PGI) 9.1. (a) The contracting officer, regardless of an offeror's response in paragraph (a)(1) of the provision 52.209-5, Certification Regarding Responsibility Matters, paragraph (b)(1) of the provision at FAR 52.209-11, or paragraphs (h) and (q)(2)(i) of the provision at FAR 52.212-3 (see FAR 9.104-5(b)), shall request a tax check through the IRS designated point of contact. The request shall include only the information required for purposes of conducting the tax check. (b) If the result of the tax check demonstrates the offeror as having a delinquent Federal tax liability, the contracting officer shall-- (1) Confirm the offer includes a signed and dated consent to disclosure (see 1052.209-70, Notice and Consent to Disclose and Use of Taxpayer Return Information), the absence of which may remove the offeror from eligibility to receive an award under the solicitation because taxpayer return information of the offeror may not be disclosed. (2) If the consent to disclosure is completed in the offer, notify the authorized representative(s) of the offeror that a delinquent Federal tax liability exists and therefore the offeror is ineligible for award. (i) If upon notification the offeror provides the contracting officer with documentation, within the timeframe specified by the contracting officer, that demonstrates the offeror's tax status as being paid-in-full or that an approved payment agreement is in place, the contracting officer will coordinate with the appropriate office within IRS to validate the tax status. If the offeror is found to be tax compliant, the contracting officer will notify the offeror of such. Assuming the offeror meets all other standards of responsibility, the offeror is eligible for award. (3) Notify, in accordance with IRS PGI 9.1, the Department of the Treasury official responsible for suspension and debarment for purposes of requesting a determination in accordance with FAR 9.104-5(a)(2) and FAR 9.104-5(b)(3) respectively before an award to that contractor can be made. (c) If the result of the tax check demonstrates the offeror as tax compliant then the offeror is eligible for award, assuming all other standards of responsibility have been met. (d) The contracting officer shall include in the contract file documentation that verifies the tax check was conducted and if the results confirm a delinquent Federal tax liability existed at the time of award, confirmation that the offeror was notified of such. 1009.7005 Solicitation provision. (a) The contracting officer shall insert the provision 1052.209-70, Notice and Consent to Disclose and Use of Taxpayer Return Information, in all IRS solicitations regardless of dollar value, including solicitations for acquisition of commercial items (including Commercially Available Off-The-Shelf items). PART 1052--SOLICITATION PROVISIONS AND CONTRACT CLAUSES 0 4. The authority citation for part 1052 continues to read as follows: Authority: 41 U.S.C. 1707. 0 5. Add 1052.209-70 to subpart 1052.2 as follows: 1052.209-70 Notice and Consent to Disclose and Use of Taxpayer Return Information. As prescribed in 1009.7005, insert the following provision: NOTICE AND CONSENT TO DISCLOSE AND USE OF TAXPAYER RETURN INFORMATION-- (NOV 2017) (a) Definitions. As used in this provision-- Authorized representative(s) of the offeror means the person(s) identified to the Internal Revenue Service (IRS) within the consent to disclose by the offeror as authorized to represent the offeror in disclosure matters pertaining to the offer. Delinquent Federal tax liability means any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability. Tax check means an IRS process that accesses and uses taxpayer return information to support the Government's determination of an offeror's eligibility to receive an award, [[Page 53430]] including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability (see FAR 9.104-5(b)). (b) Notice. Pursuant to 26 U.S.C. 6103(a) taxpayer return information, with few exceptions, is confidential. Under the authority of 26 U.S.C. 6103(h)(1), officers and employees of the Department of the Treasury, including the IRS, may have access to taxpayer return information as necessary for purposes of tax administration. The Department of the Treasury has determined that an IRS contractor's compliance with the tax laws is a tax administration matter and that the access to and use of taxpayer return information is needed for determining an offeror's eligibility to receive an award, including but not limited to implementation of the statutory prohibition of making an award to corporations that have an unpaid Federal tax liability (see FAR 9.104-5). (1) The performance of a tax check is one means that will be used for determining an offeror's eligibility to receive an award in response to this solicitation (see FAR 9.104). As a result, the offeror may want to take steps to confirm it does not have a delinquent Federal tax liability prior to submission of its response to this solicitation. If the offeror recently settled a delinquent Federal tax liability, the offeror may want to take steps to obtain information in order to demonstrate the offeror's responsibility to the contracting officer (see FAR 9.104-5). (c) The offeror shall execute the consent to disclosure provided in paragraph (d) of this provision and include it with the submission of its offer. The consent to disclosure shall be signed by an authorized person as required and defined in 26 U.S.C. 6103(c) and 26 CFR 301.6103(c)-1(e)(4). (d) Consent to disclosure. I hereby consent to the disclosure of taxpayer return information (as defined in 26 U.S.C. 6103(b)(2)) as follows: The Department of the Treasury, Internal Revenue Service, may disclose the results of the tax check conducted in connection with the offeror's response to this solicitation, including taxpayer return information as necessary to resolve any matters pertaining to the results of the tax check, to the authorized representatives of [insert OFFEROR NAME] on this offer. I am aware that in the absence of this authorization, the taxpayer return information of [insert OFFEROR NAME] is confidential and may not be disclosed, which subsequently may remove the offer from eligibility to receive an award under this solicitation. I consent to disclosure of taxpayer return information to the following person(s): [insert PERSON(S) NAME AND CONTACT INFORMATION]:----------------------- ----------------------------------------------------------------------- ----------------------------------------------------------------------- I certify that I have the authority to execute this consent on behalf of [insert OFFEROR NAME]. Offeror Name:---------------------------------------------------------- Offeror Taxpayer Identification Number:-------------------------------- Offeror Address:------------------------------------------------------- Name of Individual Executing Consent:---------------------------------- ----------------------------------------------------------------------- Title of Individual Executing Consent:--------------------------------- ----------------------------------------------------------------------- Signature:------------------------------------------------------------- Date:------------------------------------------------------------------ (End of provision) Dated: November 6, 2017. Iris B. Cooper, Senior Procurement Executive, Office of the Procurement Executive. [FR Doc. 2017-24911 Filed 11-15-17; 8:45 am] BILLING CODE 4810-25-P
![53426 Federal Register / Vol. 82, No. 220 / Thursday, November 16, 2017 / Rules and Regulations
for tolerance establishment and Order 13175 requires EPA to develop an Parts per
Commodity
modifications, and for tolerance accountable process to ensure million
revocations were published in the ‘‘meaningful and timely input by tribal
Federal Register of May 4, 1981 (46 FR officials in the development of Brassica, head and stem, sub-
regulatory policies that have tribal group 5A ................................. 5.0
24950) and December 17, 1997 (62 FR
Brassica, leafy greens, subgroup
66020) (FRL–5753–1), respectively, and implications.’’ ‘‘Policies that have tribal 5B ............................................ 10.0
were provided to the Chief Counsel for implications’’ is defined in the Canola, refined oil ...................... 4.0
Advocacy of the Small Business Executive order to include regulations Canola, seed .............................. 2.0
Administration. In a memorandum that have ‘‘substantial direct effects on Caneberry subgroup 13–07A ..... 3.0
dated May 25, 2001, EPA determined one or more Indian tribes, on the Citrus, oil ..................................... 15.0
that eight conditions must all be relationship between the Federal Cotton ......................................... 1.5
Government and the Indian tribes, or on Cotton, gin byproducts ............... 30
satisfied for an import tolerance or
Cranberry .................................... 1.0
tolerance exemption revocation to the distribution of power and
Fruit, citrus, group 10–10 ........... 2.0
adversely affect a significant number of responsibilities between the Federal Fruit, pome 1 ............................... 1.5
small entity importers, and that there is Government and Indian tribes.’’ This Fruit, pome, group 11–10 ........... 1.0
a negligible joint probability of all eight rule will not have substantial direct Grape .......................................... 3.0
conditions holding simultaneously with effects on tribal governments, on the Kiwifruit 2 ..................................... 0.5
respect to any particular revocation. relationship between the Federal Leaf petioles subgroup 4B ......... 2.0
Government and Indian tribes, or on the Leafy greens subgroup 4A ......... 10.0
(This Agency document is available in Nut, tree, group 14–12 ............... 0.1
the docket for this rule). Furthermore, distribution of power and
Peppermint, tops ........................ 10.0
for tebufenozide, the Agency knows of responsibilities between the Federal Spearmint, tops .......................... 10.0
no extraordinary circumstances that Government and Indian tribes, as Sugarcane, cane ........................ 1.0
exist as to the present rule that would specified in Executive Order 13175. Sugarcane, molasses ................. 3.0
change EPA’s previous analysis. Taking Thus, Executive Order 13175 does not Turnip, greens ............................ 9.0
into account this analysis, and available apply to this rule. Turnip, roots ............................... 0.3
Vegetable, fruiting, group 8–10 .. 1.0
information concerning the pesticides VII. Congressional Review Act Vegetable, tuberous and corm,
listed in this rule, EPA hereby certifies except potato, subgroup 1D ... 0.015
that this rule will not have a significant Pursuant to the Congressional Review
negative economic impact on a Act (5 U.S.C. 801 et seq.), EPA will 1 Thistolerance expires on May 16, 2018.
substantial number of small entities. submit a report containing this rule and 2 There are no U.S. registrations on kiwifruit.
The Agency has determined that this other required information to the U.S. * * * * *
rule will not have a substantial direct Senate, the U.S. House of [FR Doc. 2017–24881 Filed 11–15–17; 8:45 am]
effect on States, on the relationship Representatives, and the Comptroller BILLING CODE 6560–50–P
between the national government and General of the United States prior to
the States, or on the distribution of publication of the rule in the Federal
power and responsibilities among the Register. This action is not a ‘‘major
DEPARTMENT OF THE TREASURY
various levels of government, as rule’’ as defined by 5 U.S.C. 804(2).
specified in Executive Order 13132, List of Subjects in 40 CFR Part 180 48 CFR Parts 1009 and 1052
entitled ‘‘Federalism’’ (64 FR 43255,
Environmental protection, Department of the Treasury
August 10, 1999). Executive Order
Administrative practice and procedure, Acquisition Regulations; Tax Check
13132 requires EPA to develop an
Agricultural commodities, Pesticides Requirements
accountable process to ensure
and pests, Reporting and recordkeeping
‘‘meaningful and timely input by State AGENCY: Department of the Treasury.
requirements.
and local officials in the development of ACTION: Interim rule.
regulatory policies that have federalism Dated: October 24, 2017.
implications.’’ ‘‘Policies that have Richard P. Keigwin, Jr., SUMMARY: Pursuant to Section 6103 of
federalism implications’’ is defined in Director, Office of Pesticide Programs. the Internal Revenue Code, taxpayer
the Executive order to include Therefore, 40 CFR chapter I is return information, with few exceptions,
regulations that have ‘‘substantial direct amended as follows: is confidential. Under this authority,
effects on the States, on the relationship officers and employees of the
between the national government and PART 180—[AMENDED] Department of the Treasury may have
the States, or on the distribution of access to taxpayer return information as
power and responsibilities among the ■ 1. The authority citation for part 180 necessary for purposes of tax
various levels of government.’’ This rule continues to read as follows: administration. The Department of the
directly regulates growers, food Authority: 21 U.S.C. 321(q), 346a and 371. Treasury has determined that an
processors, food handlers, and food ■ 2. In § 180.482, the table in paragraph Internal Revenue Service (IRS)
retailers, not States. This rule does not (a)(1) is revised to read as follows: contractor’s compliance with the tax
alter the relationships or distribution of laws is a tax administration matter and
power and responsibilities established § 180.482 Tebufenozide; tolerances for that taxpayer return information is
by Congress in the preemption residues. needed for determining an offeror’s
provisions of FFDCA section 408(n)(4). (a) * * * (1) * * * eligibility to receive an award, including
nshattuck on DSK9F9SC42PROD with RULES
For these same reasons, the Agency has but not limited to implementation of the
determined that this rule does not have Parts per statutory prohibition of making an
Commodity million
any ‘‘tribal implications’’ as described award to corporations that have an
in Executive Order 13175, entitled Almond, hulls .............................. 30 unpaid Federal tax liability. This
‘‘Consultation and Coordination with Apple, dry pomace ..................... 3.0 interim rule amends the Department of
Indian Tribal Governments’’ (65 FR Apple, wet pomace ..................... 3.0 the Treasury Acquisition Regulation
67249, November 9, 2000). Executive Bushberrry subgroup 13–07B .... 3.0 (DTAR) for the purposes of
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including but not limited to is confidential and may not be summer flounder fishery require
implementation of the statutory disclosed, which subsequently may publication of this notification to advise
prohibition of making an award to remove the offer from eligibility to vessel and dealer permit holders that
corporations that have an unpaid receive an award under this solicitation. Federal commercial quota is no longer
Federal tax liability (see FAR 9.104– I consent to disclosure of taxpayer available to land summer flounder in
5(b)). return information to the following Rhode Island.
(b) Notice. Pursuant to 26 U.S.C. DATES: Effective 0001 hours, November
person(s):
6103(a) taxpayer return information, 14, 2017, through December 31, 2017.
with few exceptions, is confidential. [insert PERSON(S) NAME AND CON-
FOR FURTHER INFORMATION CONTACT:
Under the authority of 26 U.S.C. TACT INFORMATION]: lllllll
Cynthia Hanson, (978) 281–9180, or
6103(h)(1), officers and employees of lllllllllllllllllll Cynthia.Hanson@noaa.gov.
the Department of the Treasury, lllllllllllllllllll SUPPLEMENTARY INFORMATION:
including the IRS, may have access to
taxpayer return information as I certify that I have the authority to Regulations governing the summer
necessary for purposes of tax execute this consent on behalf of [insert flounder fishery are found at 50 CFR
administration. The Department of the OFFEROR NAME]. part 648. The regulations require annual
Treasury has determined that an IRS Offeror Name: lllllllllll specification of a commercial quota that
contractor’s compliance with the tax Offeror Taxpayer Identification Num- is apportioned on a percentage basis
laws is a tax administration matter and ber: llllllllllllllll among the coastal states from Maine
that the access to and use of taxpayer through North Carolina. The process to
Offeror Address: llllllllll set the annual commercial quota and the
return information is needed for
Name of Individual Executing Consent: percent allocated to each state is
determining an offeror’s eligibility to
receive an award, including but not lllllllllllllllllll described in § 648.102.
limited to implementation of the Title of Individual Executing Consent: The coastwide commercial quota for
summer flounder for the 2017 calendar
statutory prohibition of making an lllllllllllllllllll
award to corporations that have an year is 5,658,260 lb (2,566,544 kg) (81
Signature: lllllllllllll FR 93842, December 22, 2016). The
unpaid Federal tax liability (see FAR
Date: llllllllllllllll percent allocated to vessels landing
9.104–5).
(1) The performance of a tax check is (End of provision) summer flounder in Rhode Island is
one means that will be used for Dated: November 6, 2017. 15.68298 percent, resulting in an initial
determining an offeror’s eligibility to commercial quota of 887,542 lb (402,582
Iris B. Cooper,
receive an award in response to this kg). Rhode Island has received one
Senior Procurement Executive, Office of the
solicitation (see FAR 9.104). As a result, quota transfer of 380 lb (172 kg) from
Procurement Executive.
the offeror may want to take steps to New Jersey on October 4, 2017 (82 FR
[FR Doc. 2017–24911 Filed 11–15–17; 8:45 am]
confirm it does not have a delinquent 46936), bringing its commercial quota to
BILLING CODE 4810–25–P
Federal tax liability prior to submission 887,922 lb (402,755 kg).
of its response to this solicitation. If the The NMFS Administrator for the
offeror recently settled a delinquent Greater Atlantic Region (Regional
Federal tax liability, the offeror may DEPARTMENT OF COMMERCE Administrator) monitors the state
want to take steps to obtain information commercial landings and determines
National Oceanic and Atmospheric when a state’s commercial quota has
in order to demonstrate the offeror’s Administration
responsibility to the contracting officer been harvested. NMFS is required to
(see FAR 9.104–5). publish a notice in the Federal Register
50 CFR Part 648 advising and notifying commercial
(c) The offeror shall execute the
consent to disclosure provided in [Docket No. 161017970–6999–02] vessels and dealer permit holders that,
paragraph (d) of this provision and effective upon a specific date, the state’s
RIN 0648–XF814 commercial quota has been harvested
include it with the submission of its
offer. The consent to disclosure shall be Fisheries of the Northeastern United and no commercial summer flounder
signed by an authorized person as States; Summer Flounder Fishery; quota is available to land in that state.
required and defined in 26 U.S.C. Commercial Quota Harvested for the The Regional Administrator has
6103(c) and 26 CFR 301.6103(c)–1(e)(4). State of Rhode Island determined, based on dealer reports and
(d) Consent to disclosure. I hereby other available information, that the
consent to the disclosure of taxpayer AGENCY: National Marine Fisheries 2017 Rhode Island commercial summer
return information (as defined in 26 Service (NMFS), National Oceanic and flounder quota will be harvested by
U.S.C. 6103(b)(2)) as follows: Atmospheric Administration (NOAA), November 14, 2017.
The Department of the Treasury, Commerce. Section 648.4(b) provides that Federal
Internal Revenue Service, may disclose ACTION: Temporary rule; closure. permit holders agree, as a condition of
the results of the tax check conducted the permit, not to land summer flounder
in connection with the offeror’s SUMMARY: NMFS announces that the in any state that the Regional
response to this solicitation, including 2017 summer flounder commercial Administrator has determined no longer
taxpayer return information as quota allocated to the State of Rhode has commercial quota available.
necessary to resolve any matters Island has been harvested. Vessels Therefore, effective 0001 hours,
nshattuck on DSK9F9SC42PROD with RULES
pertaining to the results of the tax issued a commercial Federal fisheries November 14, 2017, landings of summer
check, to the authorized representatives permit for summer flounder may not flounder in Rhode Island by vessels
of [insert OFFEROR NAME] on this land summer flounder in Rhode Island holding summer flounder commercial
offer. for the remainder of calendar year 2017, Federal fisheries permits are prohibited
I am aware that in the absence of this unless additional quota becomes for the remainder of the 2017 calendar
authorization, the taxpayer return available through a transfer from year, unless additional quota becomes
information of [insert OFFEROR NAME] another state. Regulations governing the available through a transfer and is
VerDate Sep<11>2014 14:33 Nov 15, 2017 Jkt 244001 PO 00000 Frm 00034 Fmt 4700 Sfmt 4700 E:\FR\FM\16NOR1.SGM 16NOR1](https://thefederalregister.org/doc/82_FR_53646/page/5.svg)
Document Created: 2017-11-16 03:53:02
Document Modified: 2017-11-16 03:53:02
| 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 | Rules and Regulations | |
| Action | Interim rule. | |
| Dates | Effective date: November 16, 2017. | |
| Contact | Thomas O'Linn, Procurement Analyst, Office of the Procurement Executive, at (202) 622-2092. | |
| FR Citation | 82 FR 53426 | |
| CFR Citation | 48
CFR
1009 48 CFR 1052 |
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