Government-Wide Debarment and Suspension (Nonprocurement) and Government-Wide Requirements for Drug-Free Workplace Grants, 12141-12142 [05-4850]
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Federal Register / Vol. 70, No. 47 / Friday, March 11, 2005 / Rules and Regulations
Counsel (Procedure & Administration),
Disclosure and Privacy Law Division.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Amendments to the Regulations
Accordingly, 26 CFR Part 301 is
amended as follows:
I
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation for
part 301 is amended by adding an entry
in numerical order to read in part, as
follows:
I
Authority: 26 U.S.C. 7805 * * *
Section 301.6103(j)(1)–1T also issued
under 26 U.S.C. 6103(j)(1); * * *
Par. 2. Section 301.6103(j)(1)–1 is
amended by revising paragraphs (b)(1)
introductory text and (b)(3) introductory
text to read as follows:
I
§ 301.6103(j)(1)–1 Disclosures of return
information to officers and employees of
the Department of Commerce for certain
statistical purposes and related activities.
*
*
*
*
*
(b)(1) [Reserved]. For further
guidance, see § 301.6103(j)(1)–1T(b)(1).
*
*
*
*
*
(b)(3) [Reserved]. For further
guidance, see § 301.6103(j)(1)–1T(b)(3).
*
*
*
*
*
I Par. 3. Section 301.6103(j)(1)–1T is
added to read as follows:
§ 301.6103(j)(1)–1T Disclosures of return
information to officers and employees of
the Department of Commerce for certain
statistical purposes and related activities
(temporary).
(a) [Reserved]. For further guidance,
see § 301.6103(j)(1)–1(a).
(b) Disclosure of return information
reflected on returns to officers and
employees of the Bureau of the Census.
(1) Officers or employees of the
Internal Revenue Service will disclose
the following return information
reflected on returns of individual
taxpayers to officers and employees of
the Bureau of the Census for purposes
of, but only to the extent necessary in,
conducting and preparing, as authorized
by chapter 5 of title 13, United States
Code, intercensal estimates of
population and income for all
geographic areas included in the
population estimates program and
demographic statistics programs,
censuses, and related program
evaluation:
(i) Taxpayer identity information (as
defined in section 6103(b)(6) of the
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17:11 Mar 10, 2005
Jkt 205001
Internal Revenue Code), validity code
with respect to the taxpayer identifying
number (as described in section 6109),
and taxpayer identity information of
spouse and dependents, if reported.
(ii) Location codes (including area/
district office and campus/service center
codes).
(iii) Marital status.
(iv) Number and classification of
reported exemptions.
(v) Wage and salary income.
(vi) Dividend income.
(vii) Interest income.
(viii) Gross rent and royalty income.
(ix) Total of—
(A) Wages, salaries, tips, etc.;
(B) Interest income;
(C) Dividend income;
(D) Alimony received;
(E) Business income;
(F) Pensions and annuities;
(G) Income from rents, royalties,
partnerships, estates, trusts, etc.;
(H) Farm income;
(I) Unemployment compensation; and
(J) Total Social Security benefits.
(x) Adjusted gross income.
(xi) Type of tax return filed.
(xii) Entity code.
(xiii) Code indicators for Form 1040,
Form 1040 (Schedules A, C, D, E, F, and
SE), and Form 8814.
(xiv) Posting cycle date relative to
filing.
(xv) Social Security benefits.
(xvi) Earned Income (as defined in
section 32(c)(2)).
(xvii) Number of Earned Income Tax
Credit-eligible qualifying children.
(b)(2) [Reserved]. For further
guidance, see § 301.6103(j)(1)–1(b)(2).
(b)(3) Officers or employees of the
Internal Revenue Service will disclose
the following business related return
information reflected on returns of
taxpayers to officers and employees of
the Bureau of the Census for purposes
of, but only to the extent necessary in,
conducting and preparing, as authorized
by chapter 5 of title 13, United States
Code, demographic and economic
statistics programs, censuses, and
surveys. (The ‘‘returns of taxpayers’’
include, but are not limited to: Form
941; Form 990 series; Form 1040 series
and Schedules C and SE; Form 1065 and
all attending schedules and Form 8825;
Form 1120 series and all attending
schedules and Form 8825; Form 851;
Form 1096; and other business returns,
schedules and forms that the Internal
Revenue Service may issue.):
(i) Taxpayer identity information (as
defined in section 6103(b)(6)) including
parent corporation, shareholder,
partner, and employer identity
information.
(ii) Gross income, profits, or receipts.
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Fmt 4700
Sfmt 4700
12141
(iii) Returns and allowances.
(iv) Cost of labor, salaries, and wages.
(v) Total expenses or deductions.
(vi) Total assets.
(vii) Beginning- and end-of-year
inventory.
(viii) Royalty income.
(ix) Interest income, including
portfolio interest.
(x) Rental income, including gross
rents.
(xi) Tax-exempt interest income.
(xii) Net gain from sales of business
property.
(xiii) Other income.
(xiv) Total income.
(xv) Percentage of stock owned by
each shareholder.
(xvi) Percentage of capital ownership
of each partner.
(xvii) Principal industrial activity
code, including the business
description.
(xviii) Consolidated return indicator.
(xix) Wages, tips, and other
compensation.
(xx) Social Security wages.
(xxi) Deferred wages.
(xxii) Social Security tip income.
(xxiii) Total Social Security taxable
earnings.
(xxiv) Gross distributions from
employer-sponsored and individual
retirement plans from Form 1099–R.
(b)(4) through (b)(6) [Reserved]. For
further guidance, see § 301.6103(j)(1)–1
(b)(4) through (b)(6).
(c) through (d) [Reserved]. For further
guidance, see § 301.6103(j)(1)–1(c) and
(d).
(e) Effective date. This section is
applicable to disclosures to the Bureau
of the Census on March 10, 2005.
Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
Approved: February 26, 2005.
Eric Solomon,
Acting Deputy Assistant Secretary of the
Treasury (Tax Policy).
[FR Doc. 05–4869 Filed 3–10–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF JUSTICE
28 CFR Parts 67 and 83
[Docket No. OJP (OJP)–1306; AG Order No.
2759–2005]
RIN 1121–AA57
Government-Wide Debarment and
Suspension (Nonprocurement) and
Government-Wide Requirements for
Drug-Free Workplace Grants
AGENCY:
E:\FR\FM\11MRR1.SGM
Department of Justice.
11MRR1
12142
ACTION:
Federal Register / Vol. 70, No. 47 / Friday, March 11, 2005 / Rules and Regulations
The Department of Justice is
finalizing without change the interim
final rule with request for comments
published at 68 FR 66534, on November
26, 2003. The interim final rule
implemented changes to the
government-wide nonprocurement
debarment and suspension common
rule (NCR) and the associated rule on
drug-free workplace requirements. The
NCR sets forth the common policies and
procedures that Federal Executive
branch agencies must use in taking
suspension or debarment actions. It also
establishes procedures for participants
and Federal agencies in entering
covered transactions.
SUMMARY:
This final rule is effective April
11, 2005.
DATES:
FOR FURTHER INFORMATION CONTACT:
Linda Fallowfield, Attorney Advisor,
Office of the General Counsel, Office of
Justice Programs, Department of Justice,
810 7th Street, NW., Washington, DC
20531. Telephone: (202) 305–2534.
(This is not a toll-free number.) E-mail:
Linda.Fallowfield@usdoj.gov.
On
November 26, 2003, at 68 FR 65534, a
number of Federal agencies jointly
published a final government-wide
nonprocurement debarment and
suspension common rule (NCR). At that
time, because the Department of Justice
(the Department) had not previously
proposed changes to the NCR along with
the other participating agencies, the
Department adopted the NCR on an
interim final basis. This interim final
rule also separated the Department’s
drug-free workplace requirements from
the uniform requirements on debarment
and suspension. The Department did
not receive any comments and is now
finalizing without change the common
rule it adopted on November 26, 2003.
The NCR promotes consistency
within the Federal Government and
provides uniform requirements for
debarment and suspension by Executive
branch agencies to protect assistance,
loans, benefits, and other
nonprocurement activities from waste,
fraud, abuse, and poor performance,
similar to the system used for Federal
procurement activities under Subpart
9.4 of the Federal Acquisition
Regulations (FAR). Drug-free workplace
requirements were moved from 28 CFR
part 67 to 28 CFR part 83. This places
the requirements nearer other
requirements used predominantly by
award officials.
SUPPLEMENTARY INFORMATION:
VerDate jul<14>2003
17:11 Mar 10, 2005
Small Business Regulatory Enforcement
Fairness Act of 1996
Regulatory Certifications
Final rule.
Jkt 205001
Executive Order 12866
This regulation has been drafted and
reviewed in accordance with Executive
Order 12866, ‘‘Regulatory Planning and
Review,’’ section 1(b), Principles of
Regulation. The Department has
determined that this rule is a
‘‘significant regulatory action’’ under
Executive Order 12866, section 3(f),
Regulatory Planning and Review, and
accordingly this rule has been reviewed
by the Office of Management and
Budget.
Executive Order 13132
This rule is not a major rule as
defined by section 251 of the Small
Business Regulatory Enforcement
Fairness Act of 1996. 5 U.S.C. 804. This
rule will not result in: an annual effect
on the economy of $100,000,000 or
more; a major increase in costs or prices;
significant adverse effects on
competition, employment, investment,
productivity, innovation, or on the
ability of United States-based
companies to compete with foreignbased companies in domestic and
export markets.
List of Subjects
This regulation will not have
substantial direct effects on the States,
on the relationship between the national
government and the States, or on
distribution of power and
responsibilities among the various
levels of government. Therefore, in
accordance with Executive Order 13132,
it is determined that this rule does not
have sufficient federalism implications
to warrant the preparation of a
Federalism Assessment.
Regulatory Flexibility Act
The Attorney General, in accordance
with the Regulatory Flexibility Act (5
U.S.C. 605(b)), has reviewed this
regulation, and by approving it, certifies
that this regulation will not have a
significant economic impact on a
substantial number of small entities for
the following reasons: this rule
addresses Federal agency procedures for
suspension and debarment, and it
clarifies current requirements under the
Nonprocurement Common Rule for
Debarment and Suspension by
reorganizing information and presenting
that information in a plain language,
question-and-answer format.
28 CFR Part 67
Administrative practice and
procedure, Government contracts, Grant
programs, Loan programs, Reporting
and recordkeeping requirements,
Technical assistance, Drug abuse.
28 CFR Part 83
Administrative practice and
procedure, Drug abuse, Grant programs,
Reporting and recordkeeping
requirements.
I Accordingly, the interim final rule
amending 28 CFR Parts 67 and 83, which
was published at 68 FR 66534 on
November 26, 2003, is adopted as a final
rule without change.
Dated: March 7, 2005.
Alberto R. Gonzales,
Attorney General.
[FR Doc. 05–4850 Filed 3–10–05; 8:45 am]
BILLING CODE 4410–18–P
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
50 CFR Part 635
Unfunded Mandates Act of 1995
[I.D. 030405B]
This rule will not result in the
expenditure by State, local, and tribal
governments, in the aggregate, or by the
private sector, of $100,000,000 or more
in any one year, and it will not
significantly or uniquely affect small
governments. Therefore, no actions were
deemed necessary under the provisions
of the Unfunded Mandates Reform Act
of 1995.
Atlantic Highly Migratory Species;
Bluefin Tuna Fisheries
Paperwork Reduction Act
This rule does not impose additional
reporting or recordkeeping requirements
under the Paperwork Reduction Act of
1995 (44 U.S.C. Chapter 35).
PO 00000
Frm 00032
Fmt 4700
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National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Closure.
AGENCY:
SUMMARY: NMFS has determined that
the available Angling category Atlantic
bluefin tuna (BFT) quota for the 2004
fishing year (June 1, 2004 May 31, 2005)
is projected to be reached by March 11,
2005. Therefore, the Angling category
BFT fishery will close, coastwide,
effective March 11, 2005. This action is
E:\FR\FM\11MRR1.SGM
11MRR1
Agencies
[Federal Register Volume 70, Number 47 (Friday, March 11, 2005)]
[Rules and Regulations]
[Pages 12141-12142]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-4850]
=======================================================================
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DEPARTMENT OF JUSTICE
28 CFR Parts 67 and 83
[Docket No. OJP (OJP)-1306; AG Order No. 2759-2005]
RIN 1121-AA57
Government-Wide Debarment and Suspension (Nonprocurement) and
Government-Wide Requirements for Drug-Free Workplace Grants
AGENCY: Department of Justice.
[[Page 12142]]
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: The Department of Justice is finalizing without change the
interim final rule with request for comments published at 68 FR 66534,
on November 26, 2003. The interim final rule implemented changes to the
government-wide nonprocurement debarment and suspension common rule
(NCR) and the associated rule on drug-free workplace requirements. The
NCR sets forth the common policies and procedures that Federal
Executive branch agencies must use in taking suspension or debarment
actions. It also establishes procedures for participants and Federal
agencies in entering covered transactions.
DATES: This final rule is effective April 11, 2005.
FOR FURTHER INFORMATION CONTACT: Linda Fallowfield, Attorney Advisor,
Office of the General Counsel, Office of Justice Programs, Department
of Justice, 810 7th Street, NW., Washington, DC 20531. Telephone: (202)
305-2534. (This is not a toll-free number.) E-mail:
Linda.Fallowfield@usdoj.gov.
SUPPLEMENTARY INFORMATION: On November 26, 2003, at 68 FR 65534, a
number of Federal agencies jointly published a final government-wide
nonprocurement debarment and suspension common rule (NCR). At that
time, because the Department of Justice (the Department) had not
previously proposed changes to the NCR along with the other
participating agencies, the Department adopted the NCR on an interim
final basis. This interim final rule also separated the Department's
drug-free workplace requirements from the uniform requirements on
debarment and suspension. The Department did not receive any comments
and is now finalizing without change the common rule it adopted on
November 26, 2003.
The NCR promotes consistency within the Federal Government and
provides uniform requirements for debarment and suspension by Executive
branch agencies to protect assistance, loans, benefits, and other
nonprocurement activities from waste, fraud, abuse, and poor
performance, similar to the system used for Federal procurement
activities under Subpart 9.4 of the Federal Acquisition Regulations
(FAR). Drug-free workplace requirements were moved from 28 CFR part 67
to 28 CFR part 83. This places the requirements nearer other
requirements used predominantly by award officials.
Regulatory Certifications
Executive Order 12866
This regulation has been drafted and reviewed in accordance with
Executive Order 12866, ``Regulatory Planning and Review,'' section
1(b), Principles of Regulation. The Department has determined that this
rule is a ``significant regulatory action'' under Executive Order
12866, section 3(f), Regulatory Planning and Review, and accordingly
this rule has been reviewed by the Office of Management and Budget.
Executive Order 13132
This regulation will not have substantial direct effects on the
States, on the relationship between the national government and the
States, or on distribution of power and responsibilities among the
various levels of government. Therefore, in accordance with Executive
Order 13132, it is determined that this rule does not have sufficient
federalism implications to warrant the preparation of a Federalism
Assessment.
Regulatory Flexibility Act
The Attorney General, in accordance with the Regulatory Flexibility
Act (5 U.S.C. 605(b)), has reviewed this regulation, and by approving
it, certifies that this regulation will not have a significant economic
impact on a substantial number of small entities for the following
reasons: this rule addresses Federal agency procedures for suspension
and debarment, and it clarifies current requirements under the
Nonprocurement Common Rule for Debarment and Suspension by reorganizing
information and presenting that information in a plain language,
question-and-answer format.
Unfunded Mandates Act of 1995
This rule will not result in the expenditure by State, local, and
tribal governments, in the aggregate, or by the private sector, of
$100,000,000 or more in any one year, and it will not significantly or
uniquely affect small governments. Therefore, no actions were deemed
necessary under the provisions of the Unfunded Mandates Reform Act of
1995.
Paperwork Reduction Act
This rule does not impose additional reporting or recordkeeping
requirements under the Paperwork Reduction Act of 1995 (44 U.S.C.
Chapter 35).
Small Business Regulatory Enforcement Fairness Act of 1996
This rule is not a major rule as defined by section 251 of the
Small Business Regulatory Enforcement Fairness Act of 1996. 5 U.S.C.
804. This rule will not result in: an annual effect on the economy of
$100,000,000 or more; a major increase in costs or prices; significant
adverse effects on competition, employment, investment, productivity,
innovation, or on the ability of United States-based companies to
compete with foreign-based companies in domestic and export markets.
List of Subjects
28 CFR Part 67
Administrative practice and procedure, Government contracts, Grant
programs, Loan programs, Reporting and recordkeeping requirements,
Technical assistance, Drug abuse.
28 CFR Part 83
Administrative practice and procedure, Drug abuse, Grant programs,
Reporting and recordkeeping requirements.
0
Accordingly, the interim final rule amending 28 CFR Parts 67 and 83,
which was published at 68 FR 66534 on November 26, 2003, is adopted as
a final rule without change.
Dated: March 7, 2005.
Alberto R. Gonzales,
Attorney General.
[FR Doc. 05-4850 Filed 3-10-05; 8:45 am]
BILLING CODE 4410-18-P