Discontinuance of Non-Encrypted Options for IRS E-file for the 2006 Filing Season and Discontinuance of IRS-Provided Dial-Up and ISDN Lines, 49374-49375 [E5-4613]
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49374
Federal Register / Vol. 70, No. 162 / Tuesday, August 23, 2005 / Notices
SUPPLEMENTARY INFORMATION:
Title: Employer’s Quarterly Federal
Tax Return.
OMB Number: 1545–1509.
Form Number: 941 TeleFile.
Abstract: 941 TeleFile is used by
employers to report by telephone
payments made to employees subject to
income and social security/Medicare
taxes and the amounts of these taxes. It
may be used instead of filing Form 941.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and state local, or tribal
governments.
Estimated Number of Responses:
920,000.
Estimated Time Per Response: 6
hours, 1 minute.
Estimated Total Annual Burden
Hours: 5,704,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: August 16, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–4611 Filed 8–22–05; 8:45 am]
BILLING CODE 4830–01–P
VerDate Aug<18>2005
15:03 Aug 22, 2005
Jkt 205001
DEPARTMENT OF TREASURY
Internal Revenue Service
Discontinuance of Non-Encrypted
Options for IRS E-file for the 2006
Filing Season and Discontinuance of
IRS-Provided Dial-Up and ISDN Lines
Internal Revenue Service (IRS),
Treasury.
ACTION: Final notice.
AGENCY:
SUMMARY: Internal Revenue Service has
provided the ability for IRS e-file
program participants, who transmit
directly to the Electronic Management
System (EMS), to use only IRS approved
encryption methods for the 2006 and
later filing seasons. States that are
retrieving their returns from the State
Retrieval SubSystem (SRS) have been
informed that they will do so via the
EMS. This information pertains to IRS efile software developers who currently
prepare software packages for direct
dial-up transmission to IRS e-file EMS
sites for individual and business
electronic returns and electronic tax
documents, for states participating in
IRS federal/state e-file, and also for
transmitters who have dedicated leased
lines. All trading partners (transmitters)
who directly transmit to the IRS EMS
must use either the IRS Internet solution
(described below) or they must purchase
and install in IRS facilities Federal
Information Processing Standards
(FIPS)-compliant and IRS-approved
encrypted dedicated leased lines. This
solution is not for the Forms 1120 and
990 series submitted directly to the
Modernized e-file (MeF) platform
through the Registered User Portal or
through the Application-to-Application
method. It is not for the Information
Returns, such as 1098, 1099, etc. to the
FIRE system. It is not for the filing of
forms W–2 to the Social Security
Administration. The IRS will attempt to
ensure that the standards described in
the encryption solution documentation
are generally compliant to those
adopted by other IRS e-commerce
Internet interfaces.
DATES: During 2005, the IRS will phase
down the number of its existing analog
PSTN dial-up line services and its
companion existing ISDN dial-up line
services. The service will shut off
connections to the analog dial
infrastructure but will maintain lines
temporarily to use if emergency
conditions warrant. Full IRS-provided
dial up infrastructure retirement is
planned for 2006. The Internal Revenue
Service will allow testing to its
authorized e-file software developers
through a current production 2005
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
Assurance Testing (ATS) facility for
authorized e-file transmitters and
software developers and to its 2006
ATS. The Internal Revenue Service
encourages all current and prospective
transmitters to begin using the new
encryption methods as soon as possible.
Last 2005 Production/test
transmissions to EMS on IRS-provided
dial-up or ISDN lines:
• 1040 family, Electronic Tax
Documents, State Returns for
Individuals, State Acknowledgments—
10/20/2005.
• 940, 941, 990, 1041, 1065, 1120,
State Returns for Fiduciary Returns—
12/29/05.
First 2006 Test transmissions to EMS
via encrypted transmissions, using
either (1) Internet Secure Sockets Layer
(SSL) with TELNET/S protocol or (2)
FIPS-compliant, trading-partner
provided encrypted dedicated leased
line—11/1/05.
Specific return test and production
schedules will appear on the IRS e-file
for tax professionals’ page on the irs.gov
Web site.
SUPPLEMENTARY INFORMATION: The
Internet filing solution utilizes Secure
Sockets Layer (SSL) Version 3.0 with
128-bit encryption keys in an
operational mode using the current
modem based file transmission
commands within a client commonly
termed ‘‘TELNET/S’’. The dedicated
line encryption options must be
compliant with Federal Information
Processing Standards (FIPS) and
approved by IRS. See below for more
information. The Internet filing solution
is a replacement of the current dial-up
transmissions to the EMS. If the
software package for direct filing to IRS
EMS provides for Internet filing, it must
include an interface to the IRS EMS
Front-End Processing Systems’
Encrypted Interface URL site.
Background
The Internal Revenue Service is
charged with protecting taxpayer
information using the most feasible,
efficient and appropriate methods of
protection available. Encrypting the
transmissions between the trading
partners and the IRS enhances and
completes the existing security provided
by the trading partners’ systems and by
the IRS security zone. Many IRS trading
partners are subject to the GrammLeach-Bliley Act (GLBA) of 1999 and
the Federal Trade Commission Privacy
and Safeguards Rules, effective May 23,
2003. The methods the IRS offers in this
announcement fully accommodate the
requirements of the GLBA to encrypt the
transmission of sensitive data.
Encryption solutions began with the
E:\FR\FM\23AUN1.SGM
23AUN1
Federal Register / Vol. 70, No. 162 / Tuesday, August 23, 2005 / Notices
Acceptance Testing System (ATS) in
November 2004. For the 2005 filing
season, many IRS e-file transmitters
began successfully using the encrypted
solutions, discontinuing use of nonencrypted transmissions whether by
dedicated or dial-up links on the Public
Switched Telephone Network (PSTN)
for filers of Forms 940, 941, 1040, 1041,
1065, electronic tax documents, state
Acknowledgment Files, and 990 family
and 1120 family who are using the
Electronic Management System.
Internet Transmission Filers
Recognizing that the majority of ecommerce and e-government
applications are migrating to the
Internet and using standard
technologies, the Internal Revenue
Service has provided the ability for
authorized e-file Trading Partners to
electronically transmit return
information via an IRS-provided and
certified secure Internet transport. Use
of this secure Internet transport will
require the use of Secure Sockets Layer
(SSL) Version 3.0 using 128-bit
encryption keys in an operational mode
using the current modem based file
transmission commands within a client
commonly termed ‘‘TELNET/S’’. Note
that EMS is unable to support the FTP
protocol over the TELNET/S
connection, but will continue to support
Zmodem, YModem Batch, and XModem
1K protocols.
Dedicated Line Filers
Based on an analysis of various e-file
trading partner capabilities, the Internal
Revenue Service began permitting the
use of a minimum 128-bit Federal
Information Processing Standards (FIPS)
approved but trading partner-chosen,
procured, and installed method of
encryption for use on trading partnerprovided dedicated line(s), effective for
the 2005 Filing Season. These dedicated
lines’ termination points may continue
to be at the Martinsburg and Memphis
EMS locations and may continue to use
the existing TELNET and FTP protocol
methods. Transmitters may install new
encrypted lines, including ISDN, if they
are approved by IRS. IRS sent to each
trading partner with a dedicated line a
revised annual Dedicated Leased Line
Application on which the Trading
Partner must identify the evaluation
number referencing the chosen
encryption method (e.g., Brand, Model
Number, FIPS 140-x, Evaluation
Number xxx, and Evaluation Date).
Means of termination points for
encrypted transmissions for dedicated
line users could vary, determined by
user configuration. IRS will contact each
dedicated leased line Trading Partner
VerDate Aug<18>2005
15:03 Aug 22, 2005
Jkt 205001
after receiving a revised dedicated
leased line application. IRS is
discontinuing support of dedicated
lines’ on IRS network equipment for
filers of individual returns on November
1, 2005 and for business returns on
December 30, 2005.
Cost Impacts and Taxpayer Burdens
The cost impact of the Internet SSL
method to IRS e-filers is expected to be
minimal. Support for SSL is provided at
no extra cost in most Operating Systems
available for the last five years, and is
supported by the majority of Internet
Service Providers (ISPs). The
transmitters will incur the cost of the
ISP, however, many of them already
have and use an ISP. Currently the
transmitters must pay for the long
distance telephone call to the IRS frontend sites, and must make multiple calls
if their transmission volume is high.
Historic technologies also incur
‘‘dropped’’ calls. With use of the
Internet, these occurrences should be
reduced. Additionally, dial up access to
ISPs are normally via local calls,
including alternate phone numbers.
Throughput transmission times to EMS
have been very fast via the Internet.
ADDRESSES: Authorized IRS e-file
Software Developers and dedicated
leased line transmitters who have not
requested the encryption solution
documentation, should immediately email requests with the ‘‘Doing-BusinessAs’’ Company name, ETIN, and EFIN to
efile.transmission.encryption@irs.gov.
FOR FURTHER INFORMATION CONTACT:
Questions will also be taken over the
telephone. Call Carolyn Davis—202–
283–0589 (not a toll-free number). You
may write to Carolyn E. Davis, Senior
Program Analyst, IRS, Electronic Tax
Administration, OS:CIO:I:ET:S:TP, 5000
Ellin Road, Room C4–187, Lanham, MD
20706.
Dated: August 17, 2005.
Kim Cooper,
Acting Director, Strategic Services Division,
Electronic Tax Administration.
[FR Doc. E5–4613 Filed 8–22–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Multilingual Initiative
(MLI) Issue Committee Will be
Conducted (Via Teleconference)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
PO 00000
Frm 00121
Fmt 4703
Sfmt 4703
49375
SUMMARY: An open meeting of the
Taxpayer Advocacy Panel Multilingual
Initiative (MLI) Issue Committee will be
conducted (via teleconference). The
Taxpayer Advocacy Panel is soliciting
public comments, ideas, and
suggestions on improving customer
service at the Internal Revenue Service.
DATES: The meeting will be held
Tuesday, September 13, 2005 from 2:30
p.m. to 3:30 p.m. ET.
FOR FURTHER INFORMATION CONTACT: Inez
E. De Jesus at 1–888–912–1227, or (954)
423–7977.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel Multilingual Initiative
Issue Committee will be held Tuesday,
September 13, 2005 from 2:30 p.m. to
3:30 p.m. ET via a telephone conference
call. If you would like to have the TAP
consider a written statement, please call
1–888–912–1227 or (954) 423–7977, or
write Inez E. De Jesus, TAP Office, 1000
South Pine Island Rd., Suite 340,
Plantation, FL 33324. Due to limited
conference lines, notification of intent
to participate in the telephone
conference call meeting must be made
with Inez E. De Jesus. Ms. De Jesus can
be reached at 1–888–912–1227 or (954)
423–7977, or post comments to the Web
site: https://www.improveirs.org.
The agenda will include the
following: Various IRS issues.
Dated: August 18, 2005.
Martha Curry,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 05–16717 Filed 8–22–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Area 2 Taxpayer
Advocacy Panel (Including the States
of Delaware, North Carolina, South
Carolina, New Jersey, Maryland,
Pennsylvania, Virginia, West Virginia
and the District of Columbia)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
SUMMARY: An open meeting of the Area
2 Taxpayer Advocacy Panel will be
conducted (via teleconference). The
Taxpayer Advocacy Panel is soliciting
public comments, ideas, and
suggestions on improving customer
service at the Internal Revenue Service.
E:\FR\FM\23AUN1.SGM
23AUN1
]]>Agencies
[Federal Register Volume 70, Number 162 (Tuesday, August 23, 2005)]
[Notices]
[Pages 49374-49375]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-4613]
-----------------------------------------------------------------------
DEPARTMENT OF TREASURY
Internal Revenue Service
Discontinuance of Non-Encrypted Options for IRS E-file for the
2006 Filing Season and Discontinuance of IRS-Provided Dial-Up and ISDN
Lines
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final notice.
-----------------------------------------------------------------------
SUMMARY: Internal Revenue Service has provided the ability for IRS e-
file program participants, who transmit directly to the Electronic
Management System (EMS), to use only IRS approved encryption methods
for the 2006 and later filing seasons. States that are retrieving their
returns from the State Retrieval SubSystem (SRS) have been informed
that they will do so via the EMS. This information pertains to IRS e-
file software developers who currently prepare software packages for
direct dial-up transmission to IRS e-file EMS sites for individual and
business electronic returns and electronic tax documents, for states
participating in IRS federal/state e-file, and also for transmitters
who have dedicated leased lines. All trading partners (transmitters)
who directly transmit to the IRS EMS must use either the IRS Internet
solution (described below) or they must purchase and install in IRS
facilities Federal Information Processing Standards (FIPS)-compliant
and IRS-approved encrypted dedicated leased lines. This solution is not
for the Forms 1120 and 990 series submitted directly to the Modernized
e-file (MeF) platform through the Registered User Portal or through the
Application-to-Application method. It is not for the Information
Returns, such as 1098, 1099, etc. to the FIRE system. It is not for the
filing of forms W-2 to the Social Security Administration. The IRS will
attempt to ensure that the standards described in the encryption
solution documentation are generally compliant to those adopted by
other IRS e-commerce Internet interfaces.
DATES: During 2005, the IRS will phase down the number of its existing
analog PSTN dial-up line services and its companion existing ISDN dial-
up line services. The service will shut off connections to the analog
dial infrastructure but will maintain lines temporarily to use if
emergency conditions warrant. Full IRS-provided dial up infrastructure
retirement is planned for 2006. The Internal Revenue Service will allow
testing to its authorized e-file software developers through a current
production 2005 Assurance Testing (ATS) facility for authorized e-file
transmitters and software developers and to its 2006 ATS. The Internal
Revenue Service encourages all current and prospective transmitters to
begin using the new encryption methods as soon as possible.
Last 2005 Production/test transmissions to EMS on IRS-provided
dial-up or ISDN lines:
1040 family, Electronic Tax Documents, State Returns for
Individuals, State Acknowledgments--10/20/2005.
940, 941, 990, 1041, 1065, 1120, State Returns for
Fiduciary Returns--12/29/05.
First 2006 Test transmissions to EMS via encrypted transmissions,
using either (1) Internet Secure Sockets Layer (SSL) with TELNET/S
protocol or (2) FIPS-compliant, trading-partner provided encrypted
dedicated leased line--11/1/05.
Specific return test and production schedules will appear on the
IRS e-file for tax professionals' page on the irs.gov Web site.
SUPPLEMENTARY INFORMATION: The Internet filing solution utilizes Secure
Sockets Layer (SSL) Version 3.0 with 128-bit encryption keys in an
operational mode using the current modem based file transmission
commands within a client commonly termed ``TELNET/S''. The dedicated
line encryption options must be compliant with Federal Information
Processing Standards (FIPS) and approved by IRS. See below for more
information. The Internet filing solution is a replacement of the
current dial-up transmissions to the EMS. If the software package for
direct filing to IRS EMS provides for Internet filing, it must include
an interface to the IRS EMS Front-End Processing Systems' Encrypted
Interface URL site.
Background
The Internal Revenue Service is charged with protecting taxpayer
information using the most feasible, efficient and appropriate methods
of protection available. Encrypting the transmissions between the
trading partners and the IRS enhances and completes the existing
security provided by the trading partners' systems and by the IRS
security zone. Many IRS trading partners are subject to the Gramm-
Leach-Bliley Act (GLBA) of 1999 and the Federal Trade Commission
Privacy and Safeguards Rules, effective May 23, 2003. The methods the
IRS offers in this announcement fully accommodate the requirements of
the GLBA to encrypt the transmission of sensitive data. Encryption
solutions began with the
[[Page 49375]]
Acceptance Testing System (ATS) in November 2004. For the 2005 filing
season, many IRS e-file transmitters began successfully using the
encrypted solutions, discontinuing use of non-encrypted transmissions
whether by dedicated or dial-up links on the Public Switched Telephone
Network (PSTN) for filers of Forms 940, 941, 1040, 1041, 1065,
electronic tax documents, state Acknowledgment Files, and 990 family
and 1120 family who are using the Electronic Management System.
Internet Transmission Filers
Recognizing that the majority of e-commerce and e-government
applications are migrating to the Internet and using standard
technologies, the Internal Revenue Service has provided the ability for
authorized e-file Trading Partners to electronically transmit return
information via an IRS-provided and certified secure Internet
transport. Use of this secure Internet transport will require the use
of Secure Sockets Layer (SSL) Version 3.0 using 128-bit encryption keys
in an operational mode using the current modem based file transmission
commands within a client commonly termed ``TELNET/S''. Note that EMS is
unable to support the FTP protocol over the TELNET/S connection, but
will continue to support Zmodem, YModem Batch, and XModem 1K protocols.
Dedicated Line Filers
Based on an analysis of various e-file trading partner
capabilities, the Internal Revenue Service began permitting the use of
a minimum 128-bit Federal Information Processing Standards (FIPS)
approved but trading partner-chosen, procured, and installed method of
encryption for use on trading partner-provided dedicated line(s),
effective for the 2005 Filing Season. These dedicated lines'
termination points may continue to be at the Martinsburg and Memphis
EMS locations and may continue to use the existing TELNET and FTP
protocol methods. Transmitters may install new encrypted lines,
including ISDN, if they are approved by IRS. IRS sent to each trading
partner with a dedicated line a revised annual Dedicated Leased Line
Application on which the Trading Partner must identify the evaluation
number referencing the chosen encryption method (e.g., Brand, Model
Number, FIPS 140-x, Evaluation Number xxx, and Evaluation Date). Means
of termination points for encrypted transmissions for dedicated line
users could vary, determined by user configuration. IRS will contact
each dedicated leased line Trading Partner after receiving a revised
dedicated leased line application. IRS is discontinuing support of
dedicated lines' on IRS network equipment for filers of individual
returns on November 1, 2005 and for business returns on December 30,
2005.
Cost Impacts and Taxpayer Burdens
The cost impact of the Internet SSL method to IRS e-filers is
expected to be minimal. Support for SSL is provided at no extra cost in
most Operating Systems available for the last five years, and is
supported by the majority of Internet Service Providers (ISPs). The
transmitters will incur the cost of the ISP, however, many of them
already have and use an ISP. Currently the transmitters must pay for
the long distance telephone call to the IRS front-end sites, and must
make multiple calls if their transmission volume is high. Historic
technologies also incur ``dropped'' calls. With use of the Internet,
these occurrences should be reduced. Additionally, dial up access to
ISPs are normally via local calls, including alternate phone numbers.
Throughput transmission times to EMS have been very fast via the
Internet.
ADDRESSES: Authorized IRS e-file Software Developers and dedicated
leased line transmitters who have not requested the encryption solution
documentation, should immediately e-mail requests with the ``Doing-
Business-As'' Company name, ETIN, and EFIN to
efile.transmission.encryption@irs.gov.
FOR FURTHER INFORMATION CONTACT: Questions will also be taken over the
telephone. Call Carolyn Davis--202-283-0589 (not a toll-free number).
You may write to Carolyn E. Davis, Senior Program Analyst, IRS,
Electronic Tax Administration, OS:CIO:I:ET:S:TP, 5000 Ellin Road, Room
C4-187, Lanham, MD 20706.
Dated: August 17, 2005.
Kim Cooper,
Acting Director, Strategic Services Division, Electronic Tax
Administration.
[FR Doc. E5-4613 Filed 8-22-05; 8:45 am]
BILLING CODE 4830-01-P
