83 FR 10811 - Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 49 (March 13, 2018)

Page Range		10811-10813
FR Document		2018-04971

This document contains proposed regulations under section 6103(n) of the Internal Revenue Code (Code) to authorize the Department of State to disclose returns and return information to its contractors who assist the Department of State in carrying out its responsibilities under section 32101 of the Fixing America's Surface Transportation (FAST) Act. The FAST Act requires the IRS to notify the Department of State of certified seriously delinquent tax debts, and the Department of State procures services from outside contractors in connection with carrying out its responsibilities under the FAST Act.

Federal Register, Volume 83 Issue 49 (Tuesday, March 13, 2018)

[Federal Register Volume 83, Number 49 (Tuesday, March 13, 2018)]
[Proposed Rules]
[Pages 10811-10813]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-04971]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-129260-16]
RIN 1545-BN96


Disclosure of Returns and Return Information in Connection With 
Written Contracts or Agreements for the Acquisition of Property or 
Services for Tax Administration Purposes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

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

SUMMARY: This document contains proposed regulations under section 
6103(n) of the Internal Revenue Code (Code) to authorize the Department 
of State to disclose returns and return information to its contractors 
who assist the Department of State in carrying out its responsibilities 
under section 32101 of the Fixing America's Surface Transportation 
(FAST) Act. The FAST Act requires the IRS to notify the Department of 
State of certified seriously delinquent tax debts, and the Department 
of State procures services from outside contractors in connection with 
carrying out its responsibilities under the FAST Act.

DATES: Written and electronic comments and requests for a public 
hearing must be received by April 12, 2018.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-129260-16), Room 
5207, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8:00 a.m. and 4:00 p.m. to CC:PA:LPD:PR 
(REG-129260-16), Courier's Desk, Internal Revenue Service, 1111 
Constitution Avenue NW, Washington, DC 20224. Alternatively, taxpayers 
may submit comments electronically via the Federal eRulemaking Portal 
at www.regulations.gov (IRS REG-129260-16).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Brittany Harrison of the Office of Associate Chief Counsel (Procedure 
and Administration), (202) 317-6833; concerning the submission of 
comments and requests for a public hearing, Regina Johnson, (202) 317-
6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background and Explanation of Provisions

    This document contains proposed amendments to the Procedure and 
Administration Regulations (26 CFR part 301) under section 6103(n) of 
the Code. On December 4, 2015, the FAST Act, Public Law 114-94, 129 
Stat. 1312, was enacted into law. Section 32101 of the FAST Act adds 
section 7345 to the Internal Revenue Code. Section 7345 requires the 
IRS to notify the Department of State of tax debts that the IRS 
certifies as seriously delinquent. Section 7345(b) generally defines a 
seriously delinquent tax debt as an unpaid, legally enforceable Federal 
tax liability of an individual that has been assessed, is greater than 
$50,000 (as indexed for inflation), and with respect to which a notice 
of lien has been filed pursuant to section 6323 and the administrative 
rights under section 6320 with respect to such filing have been 
exhausted or have lapsed, or a levy has been made pursuant to section 
6331. Section 32101 of the FAST Act generally requires the Department 
of State to deny a passport (or the renewal of a passport) in the case 
of an individual if notified by the IRS that the individual has been 
certified as having a seriously delinquent tax debt and permits the 
Department of State to revoke a passport previously issued to such 
person.
    Under section 6103(a) of the Code, returns and return information 
are confidential unless the Code otherwise authorizes disclosure. The 
FAST Act added section 6103(k)(11), which provides that, upon 
certification under section 7345, the IRS is authorized to disclose 
return information to the Department of State with respect to a 
taxpayer who has a seriously delinquent tax debt. Specifically, upon 
certification under section 7345, section 6103(k)(11)(A) authorizes the 
IRS to disclose to officers and employees of the Department of State 
(i) the taxpayer identity information with respect to the certified 
taxpayer and (ii) the amount of such seriously delinquent tax debt. 
Section 6103(k)(11)(A). Section 6103(k)(11)(B) limits the use of return 
information disclosed under subparagraph (A) for the purposes of, and 
to the extent necessary in, carrying out the requirements of section 
32101 of the FAST Act.

[[Page 10812]]

    The Department of State engages contractors to assist in carrying 
out its responsibilities with respect to passports, including 
responsibilities related to implementation of section 32101 of the FAST 
Act. Because such contractors are not ``officers and employees'' of the 
Department of State, section 6103(k)(11) of the Code does not authorize 
the disclosure of return information to such contractors.
    Section 6103(n) of the Code authorizes, pursuant to regulations 
prescribed by the Secretary, the disclosure of returns and return 
information to any person for purposes of tax administration to the 
extent necessary in connection with, among other things, a written 
contract for services. The definition of the term ``tax 
administration'' includes ``the administration, management, conduct, 
direction, and supervision of the execution and application of the 
internal revenue laws or related statutes. . . .'' Section 6103(b)(4). 
Because implementation of the FAST Act relates to the administration, 
management, conduct, direction, and supervision of the execution and 
application of the internal revenue laws and related statutes, 
disclosure of return information for the purpose of carrying out 
responsibilities under the FAST Act is a tax administration purpose.
    The Treasury regulations provide that, pursuant to the provisions 
of section 6103(n) of the Code and subject to certain conditions, 
officers and employees of the Treasury Department, a State tax agency, 
the Social Security Administration, or the Department of Justice are 
authorized to disclose returns and return information to any person or 
to an officer or employee of the person, for purposes of tax 
administration (as defined in section 6103(b)(4)), to the extent 
necessary in connection with a written contract or an agreement for the 
acquisition of the providing of services. Section 301.6103(n)-1(a)(1). 
Any person, or officer or employee of the person, who receives such 
disclosed returns or return information may further disclose the 
returns or return information to its own officers or employees whose 
duties or responsibilities require such information in order to provide 
the services. Section 301.6103(n)-1(a)(2)(i). When authorized in 
writing by the IRS, such person, or officer or employee of the person, 
may further disclose such information to the extent necessary to 
provide services, including to its agents or subcontractors (or such 
agents' or subcontractors' officers or employees). Section 301.6103(n)-
1(a)(2)(ii). Agents or subcontractors (or their officers or employees) 
who receive such returns or return information may further disclose the 
returns or return information to their officers or employees whose 
duties or responsibilities require the returns or return information 
for a purpose described in Sec.  301.6103(n)-1(a). Section 301.6103(n)-
1(a)(3). The regulations under section 6103(n) of the Code provide a 
number of rules related to limitations on such disclosures, penalties 
potentially applicable to recipients of returns and return information, 
notification requirements applicable to recipients of returns and 
return information, and safeguards requirements. See section 
301.6103(n)-1(b), -1(c), -1(d), -1(e).
    These proposed regulations add the Department of State to the list 
of agencies in current Sec.  301.6103(n)-1(a)(1) whose officers and 
employees may disclose returns and return information to any person or 
to an officer or employee of such person for tax administration 
purposes to the extent necessary in connection with a written contract 
for the acquisition of property or services. These proposed regulations 
authorize the Department of State to disclose returns and return 
information to its contractors providing services in connection with 
the revocation or denial of passports pursuant to the requirements of 
section 7345 and the FAST Act.

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 impact assessment is 
not required.
    The purpose of these regulations is to allow the Department of 
State to share tax return information with its contractors for tax 
administration purposes. As a recipient of tax return information, the 
Department of State is required to comply with the reporting and other 
requirements under section 6103(p)(4). The Department of State is also 
responsible for the training and inspection of its contractors and 
ensuring that all safeguarding standards are met. These proposed 
regulations do not impose a reporting burden on the Department of 
State's contractors and will not require the contractors to file 
information with the IRS. Because the proposed regulations do not 
impose a collection of information on entities other than the 
Department of State, they do not impose a collection of information on 
small entities. Accordingly, it is hereby certified that these 
regulations will not have a significant economic impact on a 
substantial number of 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 Code, these proposed regulations 
have been submitted to the Chief Counsel for Advocacy of the Small 
Business Administration for comment on their impact on small business.

Comments and Requests for Public Hearing

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

Drafting Information

    The principal author of these proposed regulations is Brittany 
Harrison of the Office of the Associate Chief Counsel (Procedure and 
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 proposed to be 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. Sections 6103(n)-1(a)(1) and (e)(4)(i) are amended by removing 
the language ``or the Department of Justice'' and adding the language 
``the Department of Justice, or the Department of State'' in its place.
0
Par. 3. Section 301.6103(n)-1(g) is amended to read as follows:

[[Page 10813]]

    (g) Applicability date. This section is applicable on June 5, 2007, 
except that paragraphs (a) and (e)(4)(i) of this section apply to the 
Department of State on or after March 12, 2018.

Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2018-04971 Filed 3-12-18; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Proposed Rules 10811

serviceable pre MOD 3/1010 wing strut bolt Issued in Kansas City, Missouri, on March Administration), (202) 317–6833;
that has been inspected following paragraph 6, 2018. concerning the submission of comments
A of Viking DHC–3 Otter SB Number: V3/ Pat Mullen, and requests for a public hearing,
0006, Revision B, dated March 9, 2017. Acting Deputy Director, Policy & Innovation Regina Johnson, (202) 317–6901 (not
(3) After the effective date of this AD, pre Division, Aircraft Certification Service. toll-free numbers).
MOD 3/1010 bolts may continue to be used
[FR Doc. 2018–05012 Filed 3–12–18; 8:45 am] SUPPLEMENTARY INFORMATION:
provided these bolts are inspected for pitting
immediately before installation following BILLING CODE 4910–13–P
Background and Explanation of
paragraph A of the Accomplishment
Instructions of Viking DHC–3 Otter SB
Provisions
Number: V3/0006, Revision B, dated March DEPARTMENT OF THE TREASURY This document contains proposed
9, 2017, and the accomplishment of the amendments to the Procedure and
inspection must be documented in the Internal Revenue Service Administration Regulations (26 CFR
airplane maintenance records. part 301) under section 6103(n) of the
(g) Credit for Actions Accomplished in 26 CFR Part 301 Code. On December 4, 2015, the FAST
Accordance With Previous Service Act, Public Law 114–94, 129 Stat. 1312,
Information [REG–129260–16]
was enacted into law. Section 32101 of
This AD allows credit for the actions RIN 1545–BN96 the FAST Act adds section 7345 to the
required in paragraph (f)(1) or (2) of this AD Internal Revenue Code. Section 7345
if done before the effective date of this AD Disclosure of Returns and Return requires the IRS to notify the
following SB Viking DHC–3 Otter V3/0006 Information in Connection With Written Department of State of tax debts that the
Revision NC or A. Contracts or Agreements for the IRS certifies as seriously delinquent.
(h) Other FAA AD Provisions Acquisition of Property or Services for Section 7345(b) generally defines a
Tax Administration Purposes seriously delinquent tax debt as an
The following provisions also apply to this
AD: unpaid, legally enforceable Federal tax
AGENCY: Internal Revenue Service (IRS),
(1) Alternative Methods of Compliance liability of an individual that has been
Treasury.
(AMOCs): The Manager, New York ACO assessed, is greater than $50,000 (as
ACTION: Notice of proposed rulemaking. indexed for inflation), and with respect
Branch, FAA, has the authority to approve
AMOCs for this AD, if requested using the SUMMARY: This document contains to which a notice of lien has been filed
procedures found in 14 CFR 39.19. Send
proposed regulations under section pursuant to section 6323 and the
information to ATTN: Aziz Ahmed, administrative rights under section 6320
Aerospace Engineer, FAA, New York ACO 6103(n) of the Internal Revenue Code
(Code) to authorize the Department of with respect to such filing have been
Branch, 1600 Stewart Avenue, Suite 410, exhausted or have lapsed, or a levy has
Westbury, New York 11590; telephone: (516) State to disclose returns and return
information to its contractors who assist been made pursuant to section 6331.
287–7329; fax: (516) 794–5531; email:
the Department of State in carrying out Section 32101 of the FAST Act
aziz.ahmed@faa.gov. Before using any
approved AMOC on any airplane to which its responsibilities under section 32101 generally requires the Department of
the AMOC applies, notify your appropriate of the Fixing America’s Surface State to deny a passport (or the renewal
principal inspector (PI) in the FAA Flight Transportation (FAST) Act. The FAST of a passport) in the case of an
Standards District Office (FSDO), or lacking Act requires the IRS to notify the individual if notified by the IRS that the
a PI, your local FSDO.
Department of State of certified individual has been certified as having
(2) Contacting the Manufacturer: For any
seriously delinquent tax debts, and the a seriously delinquent tax debt and
requirement in this AD to obtain corrective permits the Department of State to
actions from a manufacturer, the action must Department of State procures services
from outside contractors in connection revoke a passport previously issued to
be accomplished using a method approved such person.
by the Manager, New York ACO Branch, with carrying out its responsibilities
FAA; or Transport Canada; or Viking Air under the FAST Act. Under section 6103(a) of the Code,
Limited’s Transport Canada Design returns and return information are
DATES: Written and electronic comments
Organization Approval (DOA). If approved by confidential unless the Code otherwise
and requests for a public hearing must authorizes disclosure. The FAST Act
the DOA, the approval must include the
be received by April 12, 2018. added section 6103(k)(11), which
DOA-authorized signature.
ADDRESSES: Send submissions to: provides that, upon certification under
(i) Related Information CC:PA:LPD:PR (REG–129260–16), Room section 7345, the IRS is authorized to
Refer to MCAI Transport Canada AD 5207, Internal Revenue Service, P.O. disclose return information to the
Number CF–2017–11, dated March 9, 2017, Box 7604, Ben Franklin Station, Department of State with respect to a
for related information. You may examine the Washington, DC 20044. Submissions
MCAI on the internet at http://
taxpayer who has a seriously delinquent
may be hand delivered Monday through tax debt. Specifically, upon certification
www.regulations.gov by searching for and
Friday between the hours of 8:00 a.m. under section 7345, section
locating Docket No. FAA–2018–0189. For
service information related to this AD, and 4:00 p.m. to CC:PA:LPD:PR (REG– 6103(k)(11)(A) authorizes the IRS to
contact Viking Air Limited Technical 129260–16), Courier’s Desk, Internal disclose to officers and employees of the
Support, 1959 De Havilland Way, Sidney, Revenue Service, 1111 Constitution Department of State (i) the taxpayer
British Columbia, Canada, V8L 5V5; Avenue NW, Washington, DC 20224. identity information with respect to the
telephone: (North America) (800) 663–8444; Alternatively, taxpayers may submit certified taxpayer and (ii) the amount of
fax: (250) 656–0673; email: comments electronically via the Federal
amozie on DSK30RV082PROD with PROPOSALS

such seriously delinquent tax debt.
technical.support@vikingair.com; internet: eRulemaking Portal at Section 6103(k)(11)(A). Section
http://www.vikingair.com/support/service- www.regulations.gov (IRS REG–129260–
bulletins. You may review this referenced
6103(k)(11)(B) limits the use of return
16). information disclosed under
service information at the FAA, Policy and
Innovation Division, 901 Locust, Kansas City, FOR FURTHER INFORMATION CONTACT: subparagraph (A) for the purposes of,
Missouri 64106. For information on the Concerning the proposed regulations, and to the extent necessary in, carrying
availability of this material at the FAA, call Brittany Harrison of the Office of out the requirements of section 32101 of
(816) 329–4148. Associate Chief Counsel (Procedure and the FAST Act.

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Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Proposed Rules 10813

(g) Applicability date. This section is EPA public comment policy, SIP revision also amends paragraph 3
applicable on June 5, 2007, except that information about CBI or multimedia and adds paragraphs 4 and 5 to the
paragraphs (a) and (e)(4)(i) of this submissions, and general guidance on Chattanooga Code, Chapter 4 of Part II,
section apply to the Department of State making effective comments, please visit Section 4–2 definition of VOC.
on or after March 12, 2018. http://www2.epa.gov/dockets/ Tennessee is updating the Hamilton
commenting-epa-dockets. County portion of its SIP to be
Kirsten Wielobob,
FOR FURTHER INFORMATION CONTACT: consistent with changes to federal and
Deputy Commissioner for Services and other similar SIP-approved regulations.1
Enforcement. Tiereny Bell, Air Regulatory
[FR Doc. 2018–04971 Filed 3–12–18; 8:45 am]
Management Section, Air Planning and II. Analysis of State’s Submittal
Implementation Branch, Air, Pesticides
BILLING CODE 4830–01–P
and Toxics Management Division, U.S. On June 25, 2008, Tennessee
Environmental Protection Agency, submitted a SIP revision 2 to EPA for
Region 4, 61 Forsyth Street SW, Atlanta, review and approval. The revision
ENVIRONMENTAL PROTECTION Georgia 30303–8960. Ms. Bell can be amends the definition of VOC found in
AGENCY reached by phone at (404) 562–9088 or Chapter 4 of Part II, Section 4–2, of the
Chattanooga Code. Specifically, the
40 CFR Part 52 via electronic mail at bell.tiereny@
revision adds the following compounds
epa.gov.
[EPA–R04–OAR–2017–0395; FRL–9975–40– to the list of negligibly reactive
SUPPLEMENTARY INFORMATION: compounds to be consistent with federal
Region 4]
I. Background and other similar SIP-approved
Air Plan Approval; Tennessee: Volatile regulations: 1,1,1,2,2,3,3,4,4-nonafluoro-
Organic Compounds Tropospheric ozone, commonly 4-methoxy-butane (HFE–7100); methyl
known as smog, occurs when VOC and acetate; 1,1,1,2,2,3,3-heptafluoro-3-
AGENCY: Environmental Protection nitrogen oxides (NOX) react in the methoxy-propane (n-C3 F7OCH3, HFE–
Agency. atmosphere in the presence of sunlight. 7000); 3-ethoxy-1,1,1,2,3,4,4,5,5,6,6,6-
ACTION: Proposed rule. Because of the harmful health effects of dodecafluoro-2-(trifluoromethyl) hexane
ozone, EPA and state governments limit (HFE–7500); 1,1,1,2,3,3,3-
SUMMARY: The Environmental Protection the amount of VOC and NOX that can
Agency (EPA) is proposing to approve a heptafluoropropane (HFC 227ea); and
be released into the atmosphere. VOC methyl formate (HCOOCH3). These
portion of a revision to the Hamilton are those compounds of carbon
County portion of the Tennessee State compounds are excluded from the VOC
(excluding carbon monoxide, carbon definition on the basis that each of these
Implementation Plan (SIP) submitted by dioxide, carbonic acid, metallic carbides
the State of Tennessee through the compounds makes a negligible
or carbonates, and ammonium contribution to tropospheric ozone
Tennessee Department of Environment carbonate) that form ozone through formation. EPA is proposing to approve
and Conservation from Chattanooga/ atmospheric photochemical reactions. this revision because it is consistent
Hamilton County Air Pollution Control Compounds of carbon (or organic with the definition of VOC at 40 CFR
Bureau on June 25, 2008. The revision compounds) have different levels of 51.100(s). EPA is also proposing to
amends the definition of ‘‘volatile reactivity; they do not react at the same approve this revision because it is
organic compounds’’ (VOC) to be speed or do not form ozone to the same consistent with other similar SIP-
consistent with state and federal extent. approved regulations.
regulations. This action is being taken Section 302(s) of the CAA specifies The revision includes minor changes
pursuant to the Clean Air Act (CAA or that EPA has the authority to define the to paragraph 3 of Chattanooga Code,
Act). meaning of ‘‘VOC,’’ and hence what Chapter 4 of Part II, Section 4–2
DATES: Comments must be received on compounds shall be treated as VOC for definition of VOC to be consistent with
or before April 12, 2018. regulatory purposes. It has been EPA’s federal and other similar SIP-approved
ADDRESSES: Submit your comments, policy that compounds of carbon with regulations. As a precondition to
identified by Docket ID No. EPA–R04– negligible reactivity need not be excluding compounds as VOCs,
OAR–2017–0395 http:// regulated to reduce ozone and should be paragraph 3 states that: ‘‘As a
www.regulations.gov. Follow the online excluded from the regulatory definition precondition to excluding these
instructions for submitting comments. of VOC. See 42 FR 35314 (July 8, 1977), compounds as VOC or at any time
Once submitted, comments cannot be 70 FR 54046 (September 13, 2005). EPA thereafter, the Director shall require an
edited or removed from Regulations.gov. determines whether a given carbon owner or operator to provide monitoring
EPA may publish any comment received compound has ‘‘negligible’’ reactivity by or testing methods and results
to its public docket. Do not submit comparing the compound’s reactivity to demonstrating the amount of negligibly-
electronically any information you the reactivity of ethane. EPA lists these reactive compounds in the source’s
consider to be Confidential Business compounds in its regulations at 40 CFR emissions.’’ The SIP revision changes
Information (CBI) or other information 51.100(s) and excludes them from the the precondition for the director to
whose disclosure is restricted by statute. definition of VOC. The chemicals on require this testing from ‘‘shall’’ to
Multimedia submissions (audio, video, this list are often called ‘‘negligibly ‘‘may’’ and adds that any testing be ‘‘to
etc.) must be accompanied by a written reactive.’’ EPA may periodically revise the satisfaction of the Director’’ of the
comment. The written comment is the list of negligibly reactive Chattanooga-Hamilton County Air
amozie on DSK30RV082PROD with PROPOSALS

considered the official comment and compounds to add or delete Pollution Control Bureau. The SIP
should include discussion of all points compounds.
you wish to make. EPA will generally In this rulemaking, EPA is proposing 1 EPA approved similar revisions to the

not consider comments or comment action to approve Hamilton County’s Tennessee SIP on April 23, 2006. See 71 FR 19124.
contents located outside of the primary SIP revision which amends the EPA also approved a Knox County portion of the
Tennessee SIP on January 4, 2007. See 72 FR 265.
submission (i.e., on the web, cloud, or definition of ‘‘Volatile Organic 2 EPA will consider the other changes included in
other file sharing system). For Compounds’’ in the Chattanooga Code, Tennessee’s June 25, 2008, SIP revision in a future
additional submission methods, the full Chapter 4 of Part II, Section 4–2. This rulemaking.

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Document Created: 2018-03-13 01:57:10
Document Modified: 2018-03-13 01:57:10

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.
Dates		Written and electronic comments and requests for a public hearing must be received by April 12, 2018.
Contact		Concerning the proposed regulations, Brittany Harrison of the Office of Associate Chief Counsel (Procedure and Administration), (202) 317-6833; concerning the submission of comments and requests for a public hearing, Regina Johnson, (202) 317- 6901 (not toll-free numbers).
FR Citation		83 FR 10811
RIN Number		1545-BN96
CFR Associated		Employment Taxes; Estate Taxes; Excise Taxes; Gift Taxes; Income Taxes; Penalties and Reporting and Recordkeeping Requirements

83 FR 10811 - Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 49 (March 13, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service