Disclosure of Return Information to the Bureau of the Census, 73261-73262 [E7-25014]
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Federal Register / Vol. 72, No. 247 / Thursday, December 27, 2007 / Rules and Regulations
Rulemaking on August 16, 2007, at 72
FR 45991. In this Notice, SSA solicited
comments under the PRA on the burden
estimate; the need for the information;
its practical utility; ways to enhance its
quality, utility and clarity; and ways to
minimize the burden on respondents,
including the use of automated
collection techniques or other forms of
information technology. We did not
receive any comments from the public.
6401 Security Boulevard, Baltimore, MD
21235–6401.
[FR Doc. E7–24915 Filed 12–26–07; 8:45 am]
BILLING CODE 4191–02–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
List of Subjects in 20 CFR Part 422
[TD 9372]
Administrative practice and
procedure, Organization and functions
(Government agencies), Social Security,
Reporting and recordkeeping
requirements.
RIN 1545–BE08
Dated: December 13, 2007.
Michael J. Astrue,
Commissioner of Social Security.
For the reasons set forth in the
preamble, we are amending part 422 of
chapter III of title 20 of the Code of
Federal Regulations as follows:
I
PART 422—ORGANIZATION AND
PROCEDURES
Subpart F—[Amended]
1. The authority citation for subpart F
of part 422 is revised to read as follows:
I
Authority: Sec. 1140(a)(2)(A) of the Social
Security Act. 42 U.S.C. 1320b–10(a)(2)(A)
(Pub. L. 103–296, Sec. 312(a)).
2. Section 422.527 is revised to read
as follows:
I
pwalker on PROD1PC71 with RULES
§ 422.527 Private printing and modification
of prescribed applications, forms, and other
publications.
Any person, institution, or
organization wishing to reproduce,
reprint, or distribute any application,
form, or publication prescribed by the
Administration must obtain prior
approval if he or she intends to charge
a fee. Requests for approval must be in
writing and include the reason or need
for the reproduction, reprinting, or
distribution; the intended users of the
application, form, or publication; the fee
to be charged; any proposed
modification; the proposed format; the
type of machinery (e.g., printer, burster,
mail handling), if any, for which the
application, form, or publication is
being designed; estimated printing
quantity; estimated printing cost per
thousand; estimated annual usage; and
any other pertinent information
required by the Administration.
Forward all requests for prior approval
to: Office of Publications Management,
VerDate Aug<31>2005
16:06 Dec 26, 2007
Jkt 214001
Disclosure of Return Information to the
Bureau of the Census
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulation.
AGENCY:
SUMMARY: This document contains a
final regulation relating to the list of
items of return information disclosed to
the Bureau of the Census (Bureau). The
regulation adds two items of return
information for use in producing
demographic statistics programs,
including the Bureau’s Small Area
Income and Poverty Estimates (SAIPE).
The final regulation also removes four
items that the Bureau has indicated are
no longer necessary. This regulation
facilitates the assistance of the IRS to
the Bureau in its statistics programs and
requires no action by taxpayers and has
no effect on their tax liabilities.
DATES: Effective Date: This regulation is
effective on December 27, 2007.
Applicability Date: For dates of
applicability, see § 301.6103(j)(1)–1.
FOR FURTHER INFORMATION CONTACT:
Glenn Melcher, (202) 622–4570 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Under section 6103(j)(1), upon written
request from the Secretary of Commerce,
the Treasury Secretary is to furnish to
the Bureau of the Census (Bureau)
return information as may be prescribed
by Treasury regulations for the purpose
of, but only to the extent necessary in,
structuring censuses and conducting
related statistical activities authorized
by law. Section 301.6103(j)(1)–1 of the
regulations further defines such
purposes by reference to 13 U.S.C.
chapter 5 and provides an itemized
description of the return information
authorized to be disclosed for such
purposes.
This document adopts a final
regulation that authorizes the IRS to
disclose the additional items of return
information that have been requested by
the Secretary of Commerce in
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73261
developing and preparing demographic
statistics, including statutorily
mandated Small Area Income and
Poverty Estimates (SAIPE). The final
regulation also removes certain items of
return information that are authorized to
be disclosed in the existing regulation
but that the Secretary of Commerce has
indicated are no longer needed.
The final regulation in this issue of
the Federal Register amends the
Procedure and Administration
Regulations (26 CFR part 301) relating to
Internal Revenue Code (Code) section
6103(j)(1). The final regulation contains
rules relating to the disclosure of return
information reflected on returns to
officers and employees of the
Department of Commerce for structuring
censuses and conducting related
statistical activities authorized by law.
A notice of proposed rulemaking
(REG–147195–04, 2005–1 CB 888 [70 FR
12166–01]) was published in the
Federal Register on March 11, 2005. No
comments were received from the
public in response to the notice of
proposed rulemaking. No public hearing
was requested or held. The proposed
regulation is adopted by this Treasury
decision.
Explanation of Provisions
As duly requested by the Secretary of
Commerce and set forth in the proposed
regulation, this final regulation permits
disclosure to the Bureau of earned
income and the number of Earned
Income Credit-eligible qualifying
children.
The regulation also removes four
items of return information that the
Bureau indicated it no longer requires.
These items are: (1) End-of-year code;
(2) months actively operated; (3) total
number of documents and the total
amount reported on the Form 1096
(Annual Summary and Transmittal of
U.S. Information Returns) transmitting
Forms 1099–MISC (Miscellaneous
Income); and (4) Form 941 (Employer’s
Quarterly Federal Tax Return) indicator
and business address on Schedule C
(Profit or Loss From Business) of Form
1040. Accordingly, the regulation has
removed these items of return
information from those that may be
disclosed to the Bureau.
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 this regulation, and because the
E:\FR\FM\27DER1.SGM
27DER1
73262
Federal Register / Vol. 72, No. 247 / Thursday, December 27, 2007 / Rules and Regulations
regulation does not impose a collection
of information on small entities, the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply. Pursuant to
section 7805(f) of the Code, the NPRM
preceding this regulation was submitted
to the Chief Counsel for Advocacy of the
Small Business Administration for
comment on its impact on small
businesses.
Drafting Information
The principal author of this regulation
is Glenn Melcher, Office of the
Associate Chief Counsel (Procedure &
Administration).
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. Section 301.6103(j)(1)–1 is
amended by:
I 1. Revising paragraphs (b)(1)
introductory text and (b)(3) introductory
text, (b)(3)(xvii), (b)(3)(xviii), (b)(3)(xix),
(b)(3)(xx), (b)(3)(xxi), (b)(3)(xxii),
(b)(3)(xxiii), (b)(3)(xxiv), and (e).
I 2. Adding paragraphs (b)(1)(xvi) and
(b)(1)(xvii).
I 3. Removing and reserving paragraph
(b)(3)(xxv).
The revisions and additions read as
follows:
I
§ 301.6103(j)(1)–1 Disclosures of return
information reflected on returns to officers
and employees of the Department of
Commerce for certain statistical purposes
and related activities.
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*
*
*
*
*
(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
VerDate Aug<31>2005
16:06 Dec 26, 2007
Jkt 214001
population estimates program and
demographic statistics programs,
censuses, and related program
evaluation:
*
*
*
*
*
(xvi) Earned Income (as defined in
section 32(c)(2)).
(xvii) Number of Earned Income Tax
Credit-eligible qualifying children.
*
*
*
*
*
(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.):
*
*
*
*
*
(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.
(xxv) [Reserved].
*
*
*
*
*
(e) Effective/applicability date. This
section is applicable to disclosures to
the Bureau of the Census on or after
December 27, 2007.
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
Approved: December 18, 2007.
Eric Solomon,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. E7–25014 Filed 12–26–07; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[USCG–2007–0168]
RIN 1625–AA09
Drawbridge Operation Regulations;
Atlantic Intracoastal Waterway (AIWW),
at Scotts Hill, NC
Coast Guard, DHS.
Notice of temporary deviation
from regulations.
AGENCY:
ACTION:
SUMMARY: The Commander, Fifth Coast
Guard District, has approved an
additional temporary deviation from the
regulations governing the operation of
the Figure Eight Swing Bridge, at AIWW
mile 278.1, at Scotts Hill, NC. From
February 1, 2008 at 6 p.m., until
February 29, 2008 at 5:30 p.m., this
added deviation allows the drawbridge
to remain closed-to-navigation each day
from 6 p.m. to 9:30 a.m., from 10 a.m.
to 1:30 p.m., and from 2 p.m. to 5:30
p.m., to complete sandblasting and
painting operations. In addition,
commercial vessel openings will be
provided at night if at least three hours
notice is given by calling (910) 686–
0635 or via marine radio on Channel 13.
DATES: This deviation is effective from
6 p.m. on February 1, 2008 to 5:30 p.m.
on February 29, 2008.
ADDRESSES: Materials referred to in this
document are available for inspection or
copying at Commander (dpb), Fifth
Coast Guard District, Federal Building,
1st Floor, 431 Crawford Street,
Portsmouth, VA 23704–5004 between 8
a.m. and 4 p.m., Monday through
Friday, except Federal holidays. The
telephone number is (757) 398–6222.
Commander (dpb), Fifth Coast Guard
District maintains the public docket for
this temporary deviation.
FOR FURTHER INFORMATION CONTACT: Gary
S. Heyer, Bridge Management Specialist,
Fifth Coast Guard District, at (757) 398–
6629.
SUPPLEMENTARY INFORMATION: The
Figure Eight Swing Bridge has a vertical
clearance in the closed position to
vessels of 20 feet, above mean high
water (MHW). Also, the vertical
clearance in this location is limited to
85 feet, above MHW, by the overhead
power line.
On October 2, 2007, we published a
notice of temporary deviation from
regulations entitled ‘‘Drawbridge
Operation Regulations; Atlantic
Intracoastal Waterway (AIWW), at
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]]>Agencies
[Federal Register Volume 72, Number 247 (Thursday, December 27, 2007)]
[Rules and Regulations]
[Pages 73261-73262]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-25014]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9372]
RIN 1545-BE08
Disclosure of Return Information to the Bureau of the Census
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulation.
-----------------------------------------------------------------------
SUMMARY: This document contains a final regulation relating to the list
of items of return information disclosed to the Bureau of the Census
(Bureau). The regulation adds two items of return information for use
in producing demographic statistics programs, including the Bureau's
Small Area Income and Poverty Estimates (SAIPE). The final regulation
also removes four items that the Bureau has indicated are no longer
necessary. This regulation facilitates the assistance of the IRS to the
Bureau in its statistics programs and requires no action by taxpayers
and has no effect on their tax liabilities.
DATES: Effective Date: This regulation is effective on December 27,
2007.
Applicability Date: For dates of applicability, see Sec.
301.6103(j)(1)-1.
FOR FURTHER INFORMATION CONTACT: Glenn Melcher, (202) 622-4570 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Under section 6103(j)(1), upon written request from the Secretary
of Commerce, the Treasury Secretary is to furnish to the Bureau of the
Census (Bureau) return information as may be prescribed by Treasury
regulations for the purpose of, but only to the extent necessary in,
structuring censuses and conducting related statistical activities
authorized by law. Section 301.6103(j)(1)-1 of the regulations further
defines such purposes by reference to 13 U.S.C. chapter 5 and provides
an itemized description of the return information authorized to be
disclosed for such purposes.
This document adopts a final regulation that authorizes the IRS to
disclose the additional items of return information that have been
requested by the Secretary of Commerce in developing and preparing
demographic statistics, including statutorily mandated Small Area
Income and Poverty Estimates (SAIPE). The final regulation also removes
certain items of return information that are authorized to be disclosed
in the existing regulation but that the Secretary of Commerce has
indicated are no longer needed.
The final regulation in this issue of the Federal Register amends
the Procedure and Administration Regulations (26 CFR part 301) relating
to Internal Revenue Code (Code) section 6103(j)(1). The final
regulation contains rules relating to the disclosure of return
information reflected on returns to officers and employees of the
Department of Commerce for structuring censuses and conducting related
statistical activities authorized by law.
A notice of proposed rulemaking (REG-147195-04, 2005-1 CB 888 [70
FR 12166-01]) was published in the Federal Register on March 11, 2005.
No comments were received from the public in response to the notice of
proposed rulemaking. No public hearing was requested or held. The
proposed regulation is adopted by this Treasury decision.
Explanation of Provisions
As duly requested by the Secretary of Commerce and set forth in the
proposed regulation, this final regulation permits disclosure to the
Bureau of earned income and the number of Earned Income Credit-eligible
qualifying children.
The regulation also removes four items of return information that
the Bureau indicated it no longer requires. These items are: (1) End-
of-year code; (2) months actively operated; (3) total number of
documents and the total amount reported on the Form 1096 (Annual
Summary and Transmittal of U.S. Information Returns) transmitting Forms
1099-MISC (Miscellaneous Income); and (4) Form 941 (Employer's
Quarterly Federal Tax Return) indicator and business address on
Schedule C (Profit or Loss From Business) of Form 1040. Accordingly,
the regulation has removed these items of return information from those
that may be disclosed to the Bureau.
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 this regulation, and because the
[[Page 73262]]
regulation does not impose a collection of information on small
entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not
apply. Pursuant to section 7805(f) of the Code, the NPRM preceding this
regulation was submitted to the Chief Counsel for Advocacy of the Small
Business Administration for comment on its impact on small businesses.
Drafting Information
The principal author of this regulation is Glenn Melcher, Office of
the Associate Chief Counsel (Procedure & Administration).
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. Section 301.6103(j)(1)-1 is amended by:
0
1. Revising paragraphs (b)(1) introductory text and (b)(3) introductory
text, (b)(3)(xvii), (b)(3)(xviii), (b)(3)(xix), (b)(3)(xx),
(b)(3)(xxi), (b)(3)(xxii), (b)(3)(xxiii), (b)(3)(xxiv), and (e).
0
2. Adding paragraphs (b)(1)(xvi) and (b)(1)(xvii).
0
3. Removing and reserving paragraph (b)(3)(xxv).
The revisions and additions read as follows:
Sec. 301.6103(j)(1)-1 Disclosures of return information reflected on
returns to officers and employees of the Department of Commerce for
certain statistical purposes and related activities.
* * * * *
(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:
* * * * *
(xvi) Earned Income (as defined in section 32(c)(2)).
(xvii) Number of Earned Income Tax Credit-eligible qualifying
children.
* * * * *
(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.):
* * * * *
(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.
(xxv) [Reserved].
* * * * *
(e) Effective/applicability date. This section is applicable to
disclosures to the Bureau of the Census on or after December 27, 2007.
Linda E. Stiff,
Deputy Commissioner for Services and Enforcement.
Approved: December 18, 2007.
Eric Solomon,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. E7-25014 Filed 12-26-07; 8:45 am]
BILLING CODE 4830-01-P
