Disclosure of Return Information in Connection With Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers, 15687-15688 [E8-6040]
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Federal Register / Vol. 73, No. 58 / Tuesday, March 25, 2008 / Proposed Rules
proposes to create Class E airspace
sufficient in size to contain aircraft
using the described Federal Airways
within the State of Alaska and
represents the FAA’s continuing effort
to safely and efficiently use the
navigable airspace.
Environmental Review
V–619 [New]
From Port Heiden, AK, NDB/DME; Saldo,
AK, NDB; to Dillingham, AK, VOR/DME.
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Issued in Washington, DC, March 17, 2008.
Stephen L. Rohring,
Acting Manager, Airspace and Rules Group.
[FR Doc. E8–5922 Filed 3–24–08; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
List of Subjects in 14 CFR Part 71
[REG–114942–07]
Airspace, Incorporation by reference,
Navigation (air).
RIN 1545–BG73
The Proposed Amendment
In consideration of the foregoing, the
Federal Aviation Administration
proposes to amend 14 CFR part 71 as
follows:
PART 71—DESIGNATION OF CLASS A,
B, C, D, AND E AIRSPACE AREAS; AIR
TRAFFIC SERVICE ROUTES; AND
REPORTING POINTS
1. The authority citation for part 71
continues to read as follows:
Authority: 49 U.S.C. 106(g), 40103, 40113,
40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–
1963 Comp., p. 389.
§ 71.1
[Amended]
2. The incorporation by reference in
14 CFR 71.1 of FAA Order 7400.9R,
Airspace Designations and Reporting
Points, signed August 15, 2007, and
effective September 15, 2007, is
amended as follows:
Paragraph 6009(c)
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Amber Federal Airways.
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*
A–6 [New]
St. Marys, AK, NDB; to North River, AK,
NDB.
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rwilkins on PROD1PC63 with PROPOSALS
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V–414 [New]
Gambell, AK, NDB/DME; to Kukuliak, AK,
VOR/DME.
*
The FAA has determined that this
action qualifies for categorical exclusion
under the National Environmental
Policy Act in accordance with FAA
Order 1050.1E, ‘‘Environmental
Impacts: Policies and Procedures,’’
paragraph 311a. This airspace action is
not expected to cause any potentially
significant environmental impacts, and
no extraordinary circumstances exist
that warrant preparation of an
environmental assessment.
*
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Paragraph 6010(b)
Airways.
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Alaskan VOR Federal
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V–351 [New]
From Port Heiden, AK, NDB/DME; to
Dillingham, AK, VOR/DME.
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*
VerDate Aug<31>2005
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16:26 Mar 24, 2008
Jkt 214001
Disclosure of Return Information in
Connection With Written Contracts
Among the IRS, Whistleblowers, and
Legal Representatives of
Whistleblowers
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
SUMMARY: In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations relating to the disclosure of
return information, pursuant to section
6103(n), to whistleblowers and their
legal representatives. The temporary
regulations describe the circumstances
by which an officer or employee of the
Treasury Department may disclose
return information to a whistleblower
and, if applicable, the legal
representative of the whistleblower, to
the extent necessary in connection with
a written contract among the IRS, the
whistleblower and, if applicable, the
legal representative of the
whistleblower, for services relating to
the detection of violations of the
internal revenue laws or related statutes.
The temporary regulations will affect
officers and employees of the Treasury
Department who disclose return
information to whistleblowers, or their
legal representatives, in connection with
written contracts among the IRS,
whistleblowers and, if applicable, their
legal representatives, for services
relating to the detection of violations of
the internal revenue laws or related
statutes. The temporary regulations will
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Fmt 4702
Sfmt 4702
15687
also affect any whistleblower, or legal
representative of a whistleblower, who
receives return information in
connection with a written contract
among the IRS, the whistleblower and,
if applicable, the legal representative of
the whistleblower, for services relating
to the detection of violations of the
internal revenue laws or related statutes.
DATES: Written or electronic comments
and requests for a public hearing must
be received by June 23, 2008.
ADDRESSES: Send submissions to
CC:PA:LPD:PR (REG–114942–07), room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be handdelivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to CC:PA:LPD:PR (REG–114942–07),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC, or sent
electronically, via the Federal
eRulemaking Portal at https://
www.regulations.gov (IRS–REG–
114942–07).
FOR FURTHER INFORMATION CONTACT:
Helene R. Newsome, 202–622–7950 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend the
Procedure and Administration
Regulations (26 CFR part 301) under
section 6103(n) relating to the
disclosure of return information in
connection with written contracts
among the IRS, whistleblowers and, if
applicable, their legal representatives.
The Tax Relief and Health Care Act of
2006, Public Law 109–432 (120 Stat.
2958) (the Act), was enacted on
December 20, 2006. Section 406 of the
Act amends section 7623, concerning
the payment of awards to
whistleblowers, and establishes a
Whistleblower Office within the IRS
that has responsibility for the
administration of a whistleblower
program. The Whistleblower Office, in
connection with administering a
whistleblower program, will analyze
information provided by a
whistleblower, and either investigate
the matter itself or assign it to the
appropriate IRS office for investigation.
In analyzing information provided by a
whistleblower, or investigating a matter,
the Whistleblower Office may determine
that it requires the assistance of the
whistleblower, or the legal
representative of the whistleblower. The
legislative history of section 406 of the
E:\FR\FM\25MRP1.SGM
25MRP1
15688
Federal Register / Vol. 73, No. 58 / Tuesday, March 25, 2008 / Proposed Rules
rwilkins on PROD1PC63 with PROPOSALS
Act states that ‘‘[t]o the extent the
disclosure of returns or return
information is required [for the
whistleblower or his or her legal
representative] to render such
assistance, the disclosure must be
pursuant to an IRS tax administration
contract.’’ Joint Committee of Taxation,
Technical Explanation of H.R. 6408,
The ‘‘Tax Relief and Health Care Act of
2006,’’ as Introduced in the House on
December 7, 2006, at 89 (JCX–50–06),
December 7, 2006. The legislative
history further states that ‘‘[i]t is
expected that such disclosures will be
infrequent and will be made only when
the assigned task cannot be properly or
timely completed without the return
information to be disclosed.’’ Id.
Under section 6103(a), returns and
return information are confidential
unless the Internal Revenue Code (Code)
authorizes disclosure. Section 6103(n) is
the authority by which returns and
return information may be disclosed
pursuant to a tax administration
contract. Section 6103(n) authorizes,
pursuant to regulations prescribed by
the Secretary, returns and return
information to be disclosed to any
person, including any person described
in section 7513(a), for purposes of tax
administration, to the extent necessary
in connection with: (1) The processing,
storage, transmission, and reproduction
of returns and return information; (2)
the programming, maintenance, repair,
testing, and procurement of equipment;
and (3) the providing of other services.
These proposed regulations describe the
circumstances, pursuant to section
6103(n), by which officers and
employees of the Treasury Department
may disclose return information to
whistleblowers and, if applicable, their
legal representatives, in connection with
written contracts for services relating to
the detection of violations of the
internal revenue laws or related statutes.
The text of the temporary regulations
also serves as the text of these proposed
regulations. The preamble to the
temporary regulations explains these
proposed regulations.
Special Analyses
It has been determined that this notice
of proposed rulemaking 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 the
regulations do 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, these
VerDate Aug<31>2005
17:21 Mar 24, 2008
Jkt 214001
regulations have been submitted to the
Chief Counsel of the Small Business
Administration for comment on its
impact on small businesses.
DEPARTMENT OF LABOR
Comments and Request for a Public
Hearing
29 CFR Part 2540
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
electronic and written comments (a
signed original and eight (8) copies) that
are submitted timely to the IRS. The IRS
and Treasury Department request
comments on the clarity of the proposed
rule and how it may be made easier to
understand. All comments will be
available for public inspection and
copying. 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.
RIN 1210–AB26
Drafting Information
The principal author of these
regulations is Helene R. Newsome,
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.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
proposed to be amended as follows:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 is amended by adding an
entry in numerical order to read as
follows:
Authority: 26 U.S.C. 7805 * * *
Section 301.6103(n)–2 also issued under 26
U.S.C. 6103(n); * * *
Par. 2. Section 301.6103(n)–2 is
added to read as follows:
§ 301.6103(n)–2 Disclosure of return
information in connection with written
contracts among the IRS, whistleblowers,
and legal representatives of whistleblowers.
[The text of this proposed section is
the same as the text of § 301.6103(n)–2T
published elsewhere in this issue of the
Federal Register.]
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E8–6040 Filed 3–24–08; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
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Sfmt 4702
Employee Benefits Security
Administration
Model Notice of Multiemployer Plan in
Critical Status
Employee Benefits Security
Administration, Labor.
ACTION: Proposed rule.
AGENCY:
SUMMARY: The Pension Protection Act of
2006 amended the Employee Retirement
Income Security Act (ERISA) and the
Internal Revenue Code (Code) to require
that sponsors of multiemployer defined
benefit pension plans that are in, or will
be in, endangered or critical status for
a plan year provide notice of this status
to participants, beneficiaries, the
bargaining parties, the Pension Benefit
Guaranty Corporation and the
Department of Labor. This document
contains a model notice that is intended
to facilitate compliance with this
notification requirement under ERISA
and the Code.
DATES: Written comments should be
received by the Department of Labor on
or before April 24, 2008.
ADDRESSES: You may submit comments,
identified by RIN 1210–AB26, by one of
the following methods:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
• E-mail: e-ORI@dol.gov. Include
‘‘Notice of Critical Status: RIN 1210–
AB26’’ in the subject line of the
message.
• Mail: Office of Regulations and
Interpretations, Employee Benefits
Security Administration, Room N–5655,
U.S. Department of Labor, 200
Constitution Avenue, NW., Washington,
DC 20210, Attention: Model Notice of
Critical Status.
Instructions: All submissions received
must include the agency name and
Regulatory Information Number (RIN)
for this rulemaking. Comments received
will be posted without change to
https://www.regulations.gov and https://
www.dol.gov/ebsa, and available for
public inspection at the Public
Disclosure Room, N–1513, Employee
Benefits Security Administration, 200
Constitution Avenue, NW., Washington,
DC 20210, including any personal
information provided. Persons
submitting comments electronically are
encouraged not to submit paper copies.
FOR FURTHER INFORMATION CONTACT:
Susan Elizabeth Rees, Office of
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]]>Agencies
[Federal Register Volume 73, Number 58 (Tuesday, March 25, 2008)]
[Proposed Rules]
[Pages 15687-15688]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-6040]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-114942-07]
RIN 1545-BG73
Disclosure of Return Information in Connection With Written
Contracts Among the IRS, Whistleblowers, and Legal Representatives of
Whistleblowers
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the disclosure of return information, pursuant to section 6103(n), to
whistleblowers and their legal representatives. The temporary
regulations describe the circumstances by which an officer or employee
of the Treasury Department may disclose return information to a
whistleblower and, if applicable, the legal representative of the
whistleblower, to the extent necessary in connection with a written
contract among the IRS, the whistleblower and, if applicable, the legal
representative of the whistleblower, for services relating to the
detection of violations of the internal revenue laws or related
statutes. The temporary regulations will affect officers and employees
of the Treasury Department who disclose return information to
whistleblowers, or their legal representatives, in connection with
written contracts among the IRS, whistleblowers and, if applicable,
their legal representatives, for services relating to the detection of
violations of the internal revenue laws or related statutes. The
temporary regulations will also affect any whistleblower, or legal
representative of a whistleblower, who receives return information in
connection with a written contract among the IRS, the whistleblower
and, if applicable, the legal representative of the whistleblower, for
services relating to the detection of violations of the internal
revenue laws or related statutes.
DATES: Written or electronic comments and requests for a public hearing
must be received by June 23, 2008.
ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-114942-07), room 5203,
Internal Revenue Service, PO Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered Monday through
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
114942-07), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC, or sent electronically, via the Federal
eRulemaking Portal at https://www.regulations.gov (IRS-REG-114942-07).
FOR FURTHER INFORMATION CONTACT: Helene R. Newsome, 202-622-7950 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend the Procedure and Administration
Regulations (26 CFR part 301) under section 6103(n) relating to the
disclosure of return information in connection with written contracts
among the IRS, whistleblowers and, if applicable, their legal
representatives.
The Tax Relief and Health Care Act of 2006, Public Law 109-432 (120
Stat. 2958) (the Act), was enacted on December 20, 2006. Section 406 of
the Act amends section 7623, concerning the payment of awards to
whistleblowers, and establishes a Whistleblower Office within the IRS
that has responsibility for the administration of a whistleblower
program. The Whistleblower Office, in connection with administering a
whistleblower program, will analyze information provided by a
whistleblower, and either investigate the matter itself or assign it to
the appropriate IRS office for investigation. In analyzing information
provided by a whistleblower, or investigating a matter, the
Whistleblower Office may determine that it requires the assistance of
the whistleblower, or the legal representative of the whistleblower.
The legislative history of section 406 of the
[[Page 15688]]
Act states that ``[t]o the extent the disclosure of returns or return
information is required [for the whistleblower or his or her legal
representative] to render such assistance, the disclosure must be
pursuant to an IRS tax administration contract.'' Joint Committee of
Taxation, Technical Explanation of H.R. 6408, The ``Tax Relief and
Health Care Act of 2006,'' as Introduced in the House on December 7,
2006, at 89 (JCX-50-06), December 7, 2006. The legislative history
further states that ``[i]t is expected that such disclosures will be
infrequent and will be made only when the assigned task cannot be
properly or timely completed without the return information to be
disclosed.'' Id.
Under section 6103(a), returns and return information are
confidential unless the Internal Revenue Code (Code) authorizes
disclosure. Section 6103(n) is the authority by which returns and
return information may be disclosed pursuant to a tax administration
contract. Section 6103(n) authorizes, pursuant to regulations
prescribed by the Secretary, returns and return information to be
disclosed to any person, including any person described in section
7513(a), for purposes of tax administration, to the extent necessary in
connection with: (1) The processing, storage, transmission, and
reproduction of returns and return information; (2) the programming,
maintenance, repair, testing, and procurement of equipment; and (3) the
providing of other services. These proposed regulations describe the
circumstances, pursuant to section 6103(n), by which officers and
employees of the Treasury Department may disclose return information to
whistleblowers and, if applicable, their legal representatives, in
connection with written contracts for services relating to the
detection of violations of the internal revenue laws or related
statutes.
The text of the temporary regulations also serves as the text of
these proposed regulations. The preamble to the temporary regulations
explains these proposed regulations.
Special Analyses
It has been determined that this notice of proposed rulemaking 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
the regulations do 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, these regulations have
been submitted to the Chief Counsel of the Small Business
Administration for comment on its impact on small businesses.
Comments and Request for a Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any electronic and written comments (a
signed original and eight (8) copies) that are submitted timely to the
IRS. The IRS and Treasury Department request comments on the clarity of
the proposed rule and how it may be made easier to understand. All
comments will be available for public inspection and copying. 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 regulations is Helene R. Newsome,
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.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 301 is proposed to be amended as follows:
PART 301--PROCEDURE AND ADMINISTRATION
Paragraph 1. The authority citation for part 301 is amended by
adding an entry in numerical order to read as follows:
Authority: 26 U.S.C. 7805 * * *
Section 301.6103(n)-2 also issued under 26 U.S.C. 6103(n); * * *
Par. 2. Section 301.6103(n)-2 is added to read as follows:
Sec. 301.6103(n)-2 Disclosure of return information in connection
with written contracts among the IRS, whistleblowers, and legal
representatives of whistleblowers.
[The text of this proposed section is the same as the text of Sec.
301.6103(n)-2T published elsewhere in this issue of the Federal
Register.]
Linda E. Stiff,
Deputy Commissioner for Services and Enforcement.
[FR Doc. E8-6040 Filed 3-24-08; 8:45 am]
BILLING CODE 4830-01-P
