Designated IRS Officer or Employee Under Section 7602(a)(2) of the Internal Revenue Code, 16711-16712 [05-6407]
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Federal Register / Vol. 70, No. 62 / Friday, April 1, 2005 / Rules and Regulations
described in ‘‘FHWA Traffic Noise
Model’’ Report No. FHWA–PD–96–010,
including Revision No. 1, dated April
14, 2004, or any other model
determined by the FHWA to be
consistent with the methodology of the
FHWA TNM. These publications are
incorporated by reference in accordance
with 5 U.S.C. 552(a) and 1 CFR part 51
and are on file at the National Archives
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or go to https://www.archives.gov/
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main.html.
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[FR Doc. 05–6514 Filed 3–31–05; 8:45 am]
BILLING CODE 4910–22–M
DEPARTMENT OF THE TREASURY
26 CFR Part 301
[TD 9195]
RIN 1545–BA89
Designated IRS Officer or Employee
Under Section 7602(a)(2) of the Internal
Revenue Code
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations and removal of
temporary regulations.
AGENCY:
This document contains final
regulations relating to administrative
summonses under section 7602(a) of the
Internal Revenue Code. The regulations
adopt the rules of the temporary
regulations, which confirm that officers
and employees of the Office of Chief
Counsel may be included as persons
designated to receive summoned books,
papers, records, or other data and to
take summoned testimony under oath.
DATES: Effective Dates: These
regulations are effective April 1, 2005.
FOR FURTHER INFORMATION CONTACT:
Elizabeth Rawlins at (202) 622–3630
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
VerDate jul<14>2003
15:42 Mar 31, 2005
Jkt 205001
This document contains final
regulations amending 26 CFR part 301
under section 7602 of the Internal
Revenue Code of 1986. The final
regulations define officers or employees
of the Office of Chief Counsel as persons
who may be designated to receive
summoned books, papers, records, or
other data or to take testimony under
oath. The final regulations also provide
that more than one person may be
designated to receive summoned
information and testimony.
Additionally, the final regulations
clarify that a summons need not show
the designation of the specific officer or
employee who is authorized to take
testimony and receive summoned
materials.
On September 10, 2002, temporary
regulations (TD 9015; 67 FR 57330) and
a notice of proposed rulemaking (REG–
134026–02; 67 FR 57354) containing
these regulatory provisions were
published in the Federal Register. No
written comments were received on the
temporary and proposed regulations; no
public hearing was requested, and none
was scheduled or held. Accordingly, the
final regulations adopt the rules of the
temporary regulations without change.
Explanation of Provisions
Internal Revenue Service
SUMMARY:
Background
This document contains final
regulations amending the Procedure and
Administration Regulations (26 CFR
part 301) under section 7602 of the
Internal Revenue Code of 1986. The
final regulations make permanent three
changes established in the temporary
regulations regarding the persons who
may be designated to receive summoned
books, papers, records, or other data or
to take testimony under oath. Although
IRS examiners will continue to be
responsible for developing and
conducting examinations, these changes
will allow, among other things, officers
and employees of the Office of Chief
Counsel to participate fully along with
an IRS employee or officer in a
summoned interview.
For purposes of identifying persons
who may receive summoned
information or take testimony under
oath, the final regulations define an
officer or employee of the IRS to include
all persons who administer and enforce
the internal revenue laws or any other
laws administered by the IRS and who
are appointed or employed by, or
subject to the directions, instructions, or
orders of the Secretary of the Treasury
or the Secretary’s delegate. This
amendment clarifies that officers and
employees of the Office of Chief
Counsel may be designated as persons
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Fmt 4700
Sfmt 4700
16711
authorized to take testimony under oath
and to receive summoned books, papers,
records, or other data.
The final regulations also expressly
provide that more than one person may
be designated to receive summoned
information or to take testimony under
oath during a summoned interview.
Finally, the final regulations clarify the
existing regulations by providing that a
summons document need not designate
the specific officer or employee who is
authorized to take testimony under oath
and to receive and examine books,
papers, records, or other data.
Special Analyses
It has been determined that this
Treasury decision is not a significant
regulatory action as defined in
Executive Order 12866. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations, and because these
regulations do not impose a collection
of information on small entities, the
provisions of the Regulatory Flexibility
Act (5 U.S.C. chapter 6) do not apply.
Pursuant to section 7805(f), the
preceding temporary regulations were
submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on its
impact on small business, and no
comments were received.
Drafting Information
The principal author of this regulation
is Elizabeth Rawlins of the Office of the
Associate Chief Counsel (Procedure and
Administration), Collection, Bankruptcy
and Summonses Division.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
amended as follows:
I
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation for
part 301 continues to read in part as
follows:
I
Authority: 26 U.S.C. 7805 * * *
Par. 2. In § 301.7602–1, paragraphs (b)
and (d) are revised to read as follows:
I
§ 301.7602–1
witnesses.
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01APR1
Examination of books and
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16712
Federal Register / Vol. 70, No. 62 / Friday, April 1, 2005 / Rules and Regulations
(b) Summons—(1) In general. For the
purposes described in § 301.7602–1(a),
the Commissioner is authorized to
summon the person liable for tax or
required to perform the act, or any
officer or employee of such person or
any person having possession, custody,
or care of books of accounts containing
entries relating to the business of the
person liable for tax or required to
perform the act, or any other person
deemed proper, to appear before one or
more officers or employees of the
Internal Revenue Service at a time and
place named in the summons and to
produce such books, papers, records, or
other data, and to give such testimony,
under oath, as may be relevant or
material to such inquiry; and take such
testimony of the person concerned,
under oath, as may be relevant or
material to such inquiry. This summons
power may be used in an investigation
of either civil or criminal tax-related
liability. The Commissioner may
designate one or more officers or
employees of the IRS as the individuals
before whom a person summoned
pursuant to section 6420(e)(2),
6421(g)(2), 6427(j)(2), or 7602 shall
appear. Any such officer or employee is
authorized to take testimony under oath
of the person summoned and to receive
and examine books, papers, records, or
other data produced in compliance with
the summons.
(2) Officer or employee of the IRS. For
purposes of this paragraph (b), officer or
employee of the IRS means all officers
and employees of the United States,
who are engaged in the administration
and enforcement of the internal revenue
laws or any other laws administered by
the IRS, and who are appointed or
employed by, or subject to the
directions, instructions, or orders of the
Secretary of the Treasury or the
Secretary’s delegate. An officer or
employee of the IRS, for purposes of this
paragraph (b), shall include an officer or
employee of the Office of Chief Counsel.
*
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(d) Effective dates. This section is
applicable after September 3, 1982,
except for paragraph (b), which is
applicable on and after April 1, 2005.
For rules under paragraph (b) that are
applicable to summonses issued on or
after September 10, 2002, see 26 CFR
301.7602–1T. For rules applicable on or
before September 3, 1982, see 26 CFR
301.7602–1 (revised as of April 1, 1984).
§ 301.7602–1T
[Removed]
I Par. 3. Section 301.7602–1T is
removed.
Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
Approved: February 15, 2005.
Eric Solomon,
Acting Deputy Assistant Secretary of the
Treasury (Tax Policy).
[FR Doc. 05–6407 Filed 3–31–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE INTERIOR
National Park Service
36 CFR Part 7
RIN 1024–AD26
Apostle Islands National Lakeshore;
Designation of Snowmobile and OffRoad Motor Vehicle Areas, and Use of
Portable Ice Augers or Power Engines
National Park Service, Interior.
Final rule.
AGENCY:
ACTION:
SUMMARY: The National Park Service
(NPS) is adopting this final rule to
designate areas on Lake Superior and
the mainland unit for use by
snowmobiles, off-road motor vehicles,
and ice augers or power engines within
Apostle Islands National Lakeshore.
Unless otherwise provided for by
special regulation, the operation of
snowmobiles and off-road motor
vehicles within areas of the National
Park System is prohibited under
existing regulations. The intended effect
of the special regulations is to designate
the routes, areas and frozen water
surfaces identified herein and remove
the requirement for a permit to operate
an ice auger or power engine. All other
portions of the existing regulations,
governing use, safety, and operating
requirements would remain in effect.
DATES: Effective April 1, 2005.
ADDRESSES: Mail inquiries to
Superintendent, Apostle Islands
National Seashore, Route 1, Box 4,
Bayfield, Wisconsin 54814. Telephone:
(715) 779–3398. E-mail:
APIS_Winter_Use@nps.gov.
Jerry
Case, Regulations Program Manager,
National Park Service, 1849 C Street,
NW., Room 7241, Washington, DC
20240. Phone: (202) 208–4206. E-mail:
Jerry_Case@nps.gov.
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
VerDate jul<14>2003
15:42 Mar 31, 2005
Jkt 205001
Background
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Fmt 4700
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This rule designates areas on the
frozen surface of Lake Superior and a
route on the mainland unit for use by
snowmobiles, off-road motor vehicles,
and ice augers or power engines within
the established boundaries of Apostle
Islands National Lakeshore. The areas
designated are the frozen surface of Lake
Superior surrounding every island from
the shoreline out to the Lakeshore’s 1⁄4
mile boundary, and the frozen surface of
Lake Superior from Sand Point to the
mainland unit’s eastern boundary.
Motorized access will end at the
shoreline of the islands. The route
designated is the 1⁄4 mile section of the
Big Sand Bay Road that passes through
the mainland unit to non-NPS property.
The enabling legislation for Apostle
Islands National Lakeshore (16 U.S.C.;
460w–460w–7), specifically authorizes
recreational use of the Lakeshore by the
public. It further includes provisions for
hunting, fishing, and trapping on the
lands and waters within the boundaries,
with certain limitations allowed for
public safety administration, fish or
wildlife management, or public use and
enjoyment.
The Lakeshore comprises 21 islands
and a 12-mile strip of mainland
shoreline lying at the northern end of
the Bayfield peninsula in Northern
Wisconsin. Jurisdiction by the National
Park Service extends for a distance of
one-quarter mile offshore on the waters
of Lake Superior surrounding each
island and along the mainland coast.
During the winter months, safe access
up to shoreline areas and traditional
hunting, fishing, and trapping areas
frequently requires over ice travel by
snowmobile and various forms of offroad motor vehicle transportation
within the quarter-mile jurisdiction.
The Apostle Islands archipelago is
roughly 287,000 acres in size, including
all of the water between the islands. Of
this 287,000 acres, less than 40,000
acres are contained within the park’s
islands, and an additional 27,500 acres
are water, leaving over 210,000 acres of
water within the archipelago that lie
outside the jurisdiction of the NPS. In
other words, the NPS has jurisdiction
over only 15% of the waters between all
of the islands.
The use of snowmobiles, off-road
motor vehicles, and ice augers or power
engines was common prior to the
establishment of the Lakeshore and
continues through the present day. The
use of ice augers or power engines is
necessary to provide access to the water
through the ice for authorized fishing
activities. Ice augers are typically
operated only once a day at the
E:\FR\FM\01APR1.SGM
01APR1
]]>Agencies
[Federal Register Volume 70, Number 62 (Friday, April 1, 2005)]
[Rules and Regulations]
[Pages 16711-16712]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-6407]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9195]
RIN 1545-BA89
Designated IRS Officer or Employee Under Section 7602(a)(2) of
the Internal Revenue Code
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations and removal of temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final regulations relating to
administrative summonses under section 7602(a) of the Internal Revenue
Code. The regulations adopt the rules of the temporary regulations,
which confirm that officers and employees of the Office of Chief
Counsel may be included as persons designated to receive summoned
books, papers, records, or other data and to take summoned testimony
under oath.
DATES: Effective Dates: These regulations are effective April 1, 2005.
FOR FURTHER INFORMATION CONTACT: Elizabeth Rawlins at (202) 622-3630
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains final regulations amending 26 CFR part 301
under section 7602 of the Internal Revenue Code of 1986. The final
regulations define officers or employees of the Office of Chief Counsel
as persons who may be designated to receive summoned books, papers,
records, or other data or to take testimony under oath. The final
regulations also provide that more than one person may be designated to
receive summoned information and testimony. Additionally, the final
regulations clarify that a summons need not show the designation of the
specific officer or employee who is authorized to take testimony and
receive summoned materials.
On September 10, 2002, temporary regulations (TD 9015; 67 FR 57330)
and a notice of proposed rulemaking (REG-134026-02; 67 FR 57354)
containing these regulatory provisions were published in the Federal
Register. No written comments were received on the temporary and
proposed regulations; no public hearing was requested, and none was
scheduled or held. Accordingly, the final regulations adopt the rules
of the temporary regulations without change.
Explanation of Provisions
This document contains final regulations amending the Procedure and
Administration Regulations (26 CFR part 301) under section 7602 of the
Internal Revenue Code of 1986. The final regulations make permanent
three changes established in the temporary regulations regarding the
persons who may be designated to receive summoned books, papers,
records, or other data or to take testimony under oath. Although IRS
examiners will continue to be responsible for developing and conducting
examinations, these changes will allow, among other things, officers
and employees of the Office of Chief Counsel to participate fully along
with an IRS employee or officer in a summoned interview.
For purposes of identifying persons who may receive summoned
information or take testimony under oath, the final regulations define
an officer or employee of the IRS to include all persons who administer
and enforce the internal revenue laws or any other laws administered by
the IRS and who are appointed or employed by, or subject to the
directions, instructions, or orders of the Secretary of the Treasury or
the Secretary's delegate. This amendment clarifies that officers and
employees of the Office of Chief Counsel may be designated as persons
authorized to take testimony under oath and to receive summoned books,
papers, records, or other data.
The final regulations also expressly provide that more than one
person may be designated to receive summoned information or to take
testimony under oath during a summoned interview. Finally, the final
regulations clarify the existing regulations by providing that a
summons document need not designate the specific officer or employee
who is authorized to take testimony under oath and to receive and
examine books, papers, records, or other data.
Special Analyses
It has been determined that this Treasury decision is not a
significant regulatory action as defined in Executive Order 12866.
Therefore, a regulatory assessment is not required. It also has been
determined that section 553(b) of the Administrative Procedure Act (5
U.S.C. chapter 5) does not apply to these regulations, and because
these regulations do not impose a collection of information on small
entities, the provisions of the Regulatory Flexibility Act (5 U.S.C.
chapter 6) do not apply. Pursuant to section 7805(f), the preceding
temporary regulations were submitted to the Chief Counsel for Advocacy
of the Small Business Administration for comment on its impact on small
business, and no comments were received.
Drafting Information
The principal author of this regulation is Elizabeth Rawlins of the
Office of the Associate Chief Counsel (Procedure and Administration),
Collection, Bankruptcy and Summonses Division.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Adoption of Amendments to the Regulations
0
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. In Sec. 301.7602-1, paragraphs (b) and (d) are revised to read
as follows:
Sec. 301.7602-1 Examination of books and witnesses.
* * * * *
[[Page 16712]]
(b) Summons--(1) In general. For the purposes described in Sec.
301.7602-1(a), the Commissioner is authorized to summon the person
liable for tax or required to perform the act, or any officer or
employee of such person or any person having possession, custody, or
care of books of accounts containing entries relating to the business
of the person liable for tax or required to perform the act, or any
other person deemed proper, to appear before one or more officers or
employees of the Internal Revenue Service at a time and place named in
the summons and to produce such books, papers, records, or other data,
and to give such testimony, under oath, as may be relevant or material
to such inquiry; and take such testimony of the person concerned, under
oath, as may be relevant or material to such inquiry. This summons
power may be used in an investigation of either civil or criminal tax-
related liability. The Commissioner may designate one or more officers
or employees of the IRS as the individuals before whom a person
summoned pursuant to section 6420(e)(2), 6421(g)(2), 6427(j)(2), or
7602 shall appear. Any such officer or employee is authorized to take
testimony under oath of the person summoned and to receive and examine
books, papers, records, or other data produced in compliance with the
summons.
(2) Officer or employee of the IRS. For purposes of this paragraph
(b), officer or employee of the IRS means all officers and employees of
the United States, who are engaged in the administration and
enforcement of the internal revenue laws or any other laws administered
by the IRS, and who are appointed or employed by, or subject to the
directions, instructions, or orders of the Secretary of the Treasury or
the Secretary's delegate. An officer or employee of the IRS, for
purposes of this paragraph (b), shall include an officer or employee of
the Office of Chief Counsel.
* * * * *
(d) Effective dates. This section is applicable after September 3,
1982, except for paragraph (b), which is applicable on and after April
1, 2005. For rules under paragraph (b) that are applicable to summonses
issued on or after September 10, 2002, see 26 CFR 301.7602-1T. For
rules applicable on or before September 3, 1982, see 26 CFR 301.7602-1
(revised as of April 1, 1984).
Sec. 301.7602-1T [Removed]
0
Par. 3. Section 301.7602-1T is removed.
Mark E. Matthews,
Deputy Commissioner for Services and Enforcement.
Approved: February 15, 2005.
Eric Solomon,
Acting Deputy Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 05-6407 Filed 3-31-05; 8:45 am]
BILLING CODE 4830-01-P
