Rewards and Awards for Information Relating to Violations of Internal Revenue Laws, 2852-2853 [2011-928]
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2852
Federal Register / Vol. 76, No. 11 / Tuesday, January 18, 2011 / Proposed Rules
(3) Before using any approved AMOC,
notify your appropriate principal inspector,
or lacking a principal inspector, the manager
of the local flight standards district office/
certificate holding district office.
Issued in Renton, Washington, on January
10, 2011.
Ali Bahrami,
Manager, Transport Airplane Directorate,
Aircraft Certification Service.
[FR Doc. 2011–879 Filed 1–14–11; 8:45 am]
BILLING CODE 4910–13–P
fourth line, the language ‘‘public hearing
scheduled for April 28,’’ is corrected to
read ‘‘public hearing scheduled for April
27,’’.
2. On page 1107, column 2, in the
preamble, under the paragraph heading
‘‘Comments and Public Hearing’’, fourth
paragraph of the column, second line,
the language ‘‘for April 28, 2011,
beginning at 10 a.m.’’ is corrected to
read ‘‘for April 27, 2011, beginning at 10
a.m.’’.
LaNita Van Dyke,
Branch Chief, Publications and Regulations,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[FR Doc. 2011–829 Filed 1–14–11; 8:45 am]
BILLING CODE 4830–01–P
26 CFR Parts 1 and 31
[REG–146097–09]
RIN 1545–BJ01
DEPARTMENT OF THE TREASURY
Guidance on Reporting Interest Paid to
Nonresident Aliens; Correction
Internal Revenue Service
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to a notice of
proposed rulemaking and notice of
public hearing.
AGENCY:
This document contains
corrections to a notice of proposed
rulemaking and notice of public hearing
(REG–146097–09) that was published in
the Federal Register on Friday, January
7, 2011 (76 FR 1105) providing guidance
on the reporting requirements for
interest on deposits maintained at U.S.
offices of certain financial institutions
and paid to nonresident alien
individuals.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Kathryn Holman, (202) 622–3840 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the
subject of this document is under
sections 6049 and 3406 of the Internal
Revenue Code.
WReier-Aviles on DSKDVH8Z91PROD with PROPOSALS-1
Need for Correction
As published, the notice of proposed
rulemaking and notice of public hearing
(REG–146097–09) contain errors that
may prove to be misleading and are in
need of clarification.
Correction of Publication
Accordingly, the publication of the
notice of proposed rulemaking and
notice of public hearing (REG–146097–
09), which was the subject of FR Doc.
2011–82, is corrected as follows:
1. On page 1105, column 3, in the
preamble, under the caption DATES:,
VerDate Mar<15>2010
15:10 Jan 14, 2011
Jkt 223001
26 CFR Part 301
[REG–131151–10]
RIN 1545–BJ89
Rewards and Awards for Information
Relating to Violations of Internal
Revenue Laws
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking.
AGENCY:
This document contains a
proposed regulation relating to the
payment of rewards under section
7623(a) of the Internal Revenue Code
and awards under section 7623(b). The
guidance is necessary to clarify the
definition of proceeds of amounts
collected and collected proceeds under
section 7623. This regulation provides
needed guidance to the general public
as well as officers and employees of the
IRS who review claims under section
7623.
SUMMARY:
Written or electronic comments
and requests for a public hearing must
be received by April 18, 2011.
ADDRESSES: Send submissions to
CC:PA:LPD:PR (REG–131151–10), Room
5203, Internal Revenue Service, P.O.
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–131151–
10), 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–
131151–10).
DATES:
PO 00000
Frm 00013
Fmt 4702
Sfmt 4702
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulation,
Kirsten N. Witter, at (202) 927–0900;
concerning submissions of comments
and requests for a public hearing,
Richard A. Hurst at
Richard.A.Hurst@irscounsel.treas.gov,
or (202) 622–7180 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provision
Section 7623(a) provides the Secretary
with the authority to pay such sums as
he deems necessary from proceeds of
amounts collected based on information
provided to the Secretary when the
information relates to the detection of
underpayments of tax or the detection
and bringing to trial and punishment
persons guilty of violating the internal
revenue laws or conniving at the same.
Section 7623(b) provides the Secretary
with the authority to pay awards to
individuals if the Secretary proceeds
with an administrative or judicial action
described in section 7623(a) that results
in collected proceeds based on
information provided by the
individuals. Section 301.7623–1(a)
currently provides that proceeds of
amounts (other than interest) collected
by reason of the information provided
include both amounts collected because
of the information provided and
amounts collected prior to receipt of the
information if the information leads to
the denial of a claim for refund that
otherwise would have been paid. 63 FR
44777.
Section 301.7623–1(a) was
promulgated prior to amendments of
section 7623 as part of the Tax Relief
and Health Care Act of 2006, division A,
section 406, Public Law 109–432, 120
Stat. 2958. The amendments designated
the existing section 7623 as section
7623(a). As originally enacted, section
7623 provided that rewards shall be
paid ‘‘from the proceeds of amounts
(other than interest) collected by reason
of the information provided z5 * * *
’’ The 2006 amendments to section 7623
struck the ‘‘other than interest’’
language. The amendments also added
section 7623(b), which provides that in
certain cases individuals shall receive
an award of at least 15% but not more
than 30% of the collected proceeds
resulting from the action with which the
Secretary proceeded based on
information brought to the attention of
the Secretary by the individual. The
2006 amendments to section 7623 also
created the IRS Whistleblower Office,
which is responsible for administering a
whistleblower program within the IRS.
E:\FR\FM\18JAP1.SGM
18JAP1
Federal Register / Vol. 76, No. 11 / Tuesday, January 18, 2011 / Proposed Rules
This regulation clarifies the
definitions of proceeds of amounts
collected and collected proceeds for
purposes of section 7623 and that the
provisions of Treas. Reg. § 301.7623–
1(a) concerning refund prevention
claims are applicable to claims under
section 7623(a) and (b). In clarifying the
definitions of proceeds of amounts
collected and collected proceeds, this
regulation provides that the reduction of
an overpayment credit balance is also
considered proceeds of amounts
collected and collected proceeds under
section 7623.
Special Analysis
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 for Advocacy of the Small
Business Administration for comment
on its impact on small businesses.
Comments and Requests for a Public
Hearing
Before this proposed regulation is
adopted as a final regulation,
consideration will be given to any
electronic or written comments (a
signed original and eight (8) copies) that
are submitted timely to the IRS. The
Treasury Department and the IRS
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.
WReier-Aviles on DSKDVH8Z91PROD with PROPOSALS-1
Drafting Information
The principal author of this regulation
is Kirsten N. Witter, Office of the
Associate Chief Counsel (General Legal
Services).
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
VerDate Mar<15>2010
15:10 Jan 14, 2011
Jkt 223001
Proposed Amendment 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
301.7623–1 also issued under 26 U.S.C. 7623.
* * *
Par. 2. Section 301.7623–1 is
amended by revising the section
heading, and paragraphs (a) and (g), to
read as follows:
§ 301.7623–1 Rewards and awards for
information relating to violations of internal
revenue laws.
(a) In general—(1) Rewards and
awards. When information that has been
provided to the Internal Revenue
Service results in the detection of
underpayments of tax or the detection
and bringing to trial and punishment
persons guilty of violating the internal
revenue laws or conniving at the same,
the IRS may approve a reward under
section 7623(a) in a suitable amount
from the proceeds of amounts collected
in cases when rewards are not otherwise
provided by law, or shall determine an
award under section 7623(b) from
collected proceeds.
(2) Proceeds of amounts collected and
collected proceeds. For purposes of
section 7623 and this section, both
proceeds of amounts collected and
collected proceeds include: tax,
penalties, interest, additions to tax, and
additional amounts collected by reason
of the information provided; amounts
collected prior to receipt of the
information if the information provided
results in the denial of a claim for
refund that otherwise would have been
paid; and a reduction of an overpayment
credit balance used to satisfy a tax
liability incurred because of the
information provided.
*
*
*
*
*
(g) Effective/applicability date. This
section is applicable with respect to
rewards paid after January 29, 1997,
except the rules of paragraph (a) of this
section apply with respect to rewards
and awards paid after these regulations
are published as final regulations in the
Federal Register.
Heather C. Maloy,
(Acting) Deputy Commissioner for Services
and Enforcement.
[FR Doc. 2011–928 Filed 1–14–11; 8:45 am]
BILLING CODE 4830–01–P
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2853
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R03–OAR–2010–1027; FRL–9253–6]
Approval and Promulgation of Air
Quality Implementation Plans;
Delaware; Infrastructure State
Implementation Plan Requirement To
Address Interstate Transport for the
2006 24-Hour PM2.5 NAAQS
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The EPA is proposing to
approve and, in the alternative,
proposing to disapprove a State
Implementation Plan (SIP) revision
submitted by the Delaware Department
of Natural Resources and Environmental
Control (DNREC) on September 16,
2009, as supplemented with a technical
analysis submitted for parallelprocessing by DNREC on December 9,
2010, to address significant contribution
to nonattainment or interference with
maintenance in another State with
respect to the 2006 fine particulate
matter (PM2.5) national ambient air
quality standards (NAAQS). EPA’s
rationale for proposing approval and, in
the alternative, proposing disapproval of
Delaware’s September 16, 2009 SIP
revision and its associated December 9,
2010 supplement is described in this
proposal. Please note that today’s
proposed rulemaking action addresses
only those portions of Delaware’s
September 16, 2009 submittal which
pertain to significant contribution to
nonattainment or interference with
maintenance in another State
requirements pursuant to the 2006 PM2.5
NAAQS. EPA is not taking action at this
time on any other portion of Delaware’s
September 16, 2009 submittal. This
action is being taken under the Clean
Air Act (CAA).
DATES: Written comments must be
received on or before February 17, 2011.
ADDRESSES: Submit your comments,
identified by Docket ID Number EPA–
R03–OAR–2010–1027 by one of the
following methods:
A. https://www.regulations.gov. Follow
the on-line instructions for submitting
comments.
B. E-mail: fernandez.cristina@epa.
gov.
C. Mail: EPA–R03–OAR–2010–1027,
Cristina Fernandez, Associate Director,
Office of Air Program Planning,
Mailcode 3AP30, U.S. Environmental
Protection Agency, Region III, 1650
Arch Street, Philadelphia, Pennsylvania
19103.
SUMMARY:
E:\FR\FM\18JAP1.SGM
18JAP1
]]>Agencies
[Federal Register Volume 76, Number 11 (Tuesday, January 18, 2011)]
[Proposed Rules]
[Pages 2852-2853]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-928]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-131151-10]
RIN 1545-BJ89
Rewards and Awards for Information Relating to Violations of
Internal Revenue Laws
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: This document contains a proposed regulation relating to the
payment of rewards under section 7623(a) of the Internal Revenue Code
and awards under section 7623(b). The guidance is necessary to clarify
the definition of proceeds of amounts collected and collected proceeds
under section 7623. This regulation provides needed guidance to the
general public as well as officers and employees of the IRS who review
claims under section 7623.
DATES: Written or electronic comments and requests for a public hearing
must be received by April 18, 2011.
ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-131151-10), Room 5203,
Internal Revenue Service, P.O. 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-
131151-10), 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-131151-10).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulation,
Kirsten N. Witter, at (202) 927-0900; concerning submissions of
comments and requests for a public hearing, Richard A. Hurst at
Richard.A.Hurst@irscounsel.treas.gov, or (202) 622-7180 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provision
Section 7623(a) provides the Secretary with the authority to pay
such sums as he deems necessary from proceeds of amounts collected
based on information provided to the Secretary when the information
relates to the detection of underpayments of tax or the detection and
bringing to trial and punishment persons guilty of violating the
internal revenue laws or conniving at the same. Section 7623(b)
provides the Secretary with the authority to pay awards to individuals
if the Secretary proceeds with an administrative or judicial action
described in section 7623(a) that results in collected proceeds based
on information provided by the individuals. Section 301.7623-1(a)
currently provides that proceeds of amounts (other than interest)
collected by reason of the information provided include both amounts
collected because of the information provided and amounts collected
prior to receipt of the information if the information leads to the
denial of a claim for refund that otherwise would have been paid. 63 FR
44777.
Section 301.7623-1(a) was promulgated prior to amendments of
section 7623 as part of the Tax Relief and Health Care Act of 2006,
division A, section 406, Public Law 109-432, 120 Stat. 2958. The
amendments designated the existing section 7623 as section 7623(a). As
originally enacted, section 7623 provided that rewards shall be paid
``from the proceeds of amounts (other than interest) collected by
reason of the information provided z5 * * * '' The 2006 amendments to
section 7623 struck the ``other than interest'' language. The
amendments also added section 7623(b), which provides that in certain
cases individuals shall receive an award of at least 15% but not more
than 30% of the collected proceeds resulting from the action with which
the Secretary proceeded based on information brought to the attention
of the Secretary by the individual. The 2006 amendments to section 7623
also created the IRS Whistleblower Office, which is responsible for
administering a whistleblower program within the IRS.
[[Page 2853]]
This regulation clarifies the definitions of proceeds of amounts
collected and collected proceeds for purposes of section 7623 and that
the provisions of Treas. Reg. Sec. 301.7623-1(a) concerning refund
prevention claims are applicable to claims under section 7623(a) and
(b). In clarifying the definitions of proceeds of amounts collected and
collected proceeds, this regulation provides that the reduction of an
overpayment credit balance is also considered proceeds of amounts
collected and collected proceeds under section 7623.
Special Analysis
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 for Advocacy of the Small Business
Administration for comment on its impact on small businesses.
Comments and Requests for a Public Hearing
Before this proposed regulation is adopted as a final regulation,
consideration will be given to any electronic or written comments (a
signed original and eight (8) copies) that are submitted timely to the
IRS. The Treasury Department and the IRS 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 this regulation is Kirsten N. Witter,
Office of the Associate Chief Counsel (General Legal Services).
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Proposed Amendment 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 301.7623-1 also issued
under 26 U.S.C. 7623. * * *
Par. 2. Section 301.7623-1 is amended by revising the section
heading, and paragraphs (a) and (g), to read as follows:
Sec. 301.7623-1 Rewards and awards for information relating to
violations of internal revenue laws.
(a) In general--(1) Rewards and awards. When information that has
been provided to the Internal Revenue Service results in the detection
of underpayments of tax or the detection and bringing to trial and
punishment persons guilty of violating the internal revenue laws or
conniving at the same, the IRS may approve a reward under section
7623(a) in a suitable amount from the proceeds of amounts collected in
cases when rewards are not otherwise provided by law, or shall
determine an award under section 7623(b) from collected proceeds.
(2) Proceeds of amounts collected and collected proceeds. For
purposes of section 7623 and this section, both proceeds of amounts
collected and collected proceeds include: tax, penalties, interest,
additions to tax, and additional amounts collected by reason of the
information provided; amounts collected prior to receipt of the
information if the information provided results in the denial of a
claim for refund that otherwise would have been paid; and a reduction
of an overpayment credit balance used to satisfy a tax liability
incurred because of the information provided.
* * * * *
(g) Effective/applicability date. This section is applicable with
respect to rewards paid after January 29, 1997, except the rules of
paragraph (a) of this section apply with respect to rewards and awards
paid after these regulations are published as final regulations in the
Federal Register.
Heather C. Maloy,
(Acting) Deputy Commissioner for Services and Enforcement.
[FR Doc. 2011-928 Filed 1-14-11; 8:45 am]
BILLING CODE 4830-01-P
