Personnel Claims Regulations, 26507 [2013-10965]
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Federal Register / Vol. 78, No. 88 / Tuesday, May 7, 2013 / Rules and Regulations
that the 120-day period is a sufficient
extension of time to assist taxpayers
whose designees have encountered
difficulty in obtaining and submitting
the written authorizations. The 120-day
period is a reasonable limitation on the
effective period of written
authorizations that helps ensure the
currency of the authorization while
protecting taxpayer privacy. After
carefully considering the comment, the
proposed regulations are adopted
without modification.
emcdonald on DSK67QTVN1PROD with RULES
Effect on Other Documents
The following publication is obsolete
as of May 7, 2013: Notice 2010–8, 2010–
3 IRB 297.
Special Analyses
It has been determined that this final
rule is not a significant regulatory action
as defined in Executive Order 12866, as
supplemented by Executive Order
13563. 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. Pursuant to section 7805(f)
of the Internal Revenue Code, the notice
of proposed rulemaking preceding the
final regulations was submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small businesses, and
no comments were received from that
office.
When an agency issues a final rule,
the Regulatory Flexibility Act (5 U.S.C.
chapter 6) (RFA), requires the agency to
‘‘prepare a final regulatory flexibility
analysis.’’ (5 U.S.C. 604(a)). Section 605
of the RFA provides an exception to this
requirement if the agency certifies that
the rulemaking will not have a
significant economic impact on a
substantial number of small entities. It
is hereby certified that the collection of
information in this regulation will not
have a significant economic impact on
a substantial number of small entities.
This certification is based upon the fact
that any burden on taxpayers is
minimal, since the regulation applies
only to taxpayers who request or
consent to the disclosure of their own
returns or return information, and since
the information collected is only that
necessary to carry out the disclosure of
returns or return information requested
or consented to by the taxpayer (such as
the name and taxpayer identification
number of the taxpayer, the return or
return information to be disclosed, and
the identity of the designee). Moreover,
the certification is based upon the fact
that the regulation reduces the burden
imposed upon taxpayers by the prior
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15:22 May 06, 2013
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regulation by extending the period in
which consents may be received by the
IRS. Accordingly, a Regulatory
Flexibility Analysis is not required.
Drafting Information
The principal author of the final
regulations is Amy Mielke, Office of the
Associate Chief Counsel (Procedure and
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:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
■ Par. 2. Section 301.6103(c)–1 is
amended by revising paragraphs (b)(2)
and (f), and adding paragraph (g) to read
as follows:
26507
paragraphs (b)(2) and (f) are effective on
May 7, 2013.
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: April 25, 2013.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2013–10738 Filed 5–6–13; 8:45 am]
BILLING CODE P
DEPARTMENT OF DEFENSE
Department of the Navy
32 CFR Part 733
Assistance to and Support of
Dependents; Paternity Complaints
CFR Correction
In Title 32 of the Code of Federal
Regulations, Parts 700 to 799, revised as
of July 1, 2012, on pages 371 and 372,
in § 733.3, paragraphs (b)(3) through (8)
are correctly redesignated as paragraphs
(a)(3) through (8).
[FR Doc. 2013–10963 Filed 5–6–13; 8:45 am]
BILLING CODE 1505–01–D
§ 301.6103(c)–1 Disclosure of returns and
return information to designee of taxpayer.
DEPARTMENT OF DEFENSE
*
Department of the Navy
*
*
*
*
(b) * * *
(2) Requirement that request or
consent be received within one hundred
twenty days of when signed and dated.
The disclosure of a return or return
information authorized by a written
request for or written consent to the
disclosure shall not be made unless the
request or consent is received by the
Internal Revenue Service (or an agent or
contractor of the Internal Revenue
Service) within 120 days following the
date upon which the request or consent
was signed and dated by the taxpayer.
*
*
*
*
*
(f) Applicability date. This section is
applicable on April 29, 2003, except
that paragraph (b)(2) is applicable to
section 6103(c) authorizations signed on
or after October 19, 2009.
(g) Effective date. This section is
effective on April 29, 2003, except that
PO 00000
32 CFR Part 751
Personnel Claims Regulations
CFR Correction
In Title 32 of the Code of Federal
Regulations, Parts 700 to 799, revised as
of July 1, 2012, on page 418, in § 751.6,
in paragraph (c)(5), the second sentence
is reinstated to read as follows:
§ 751.6
Claims payable.
*
*
*
*
*
(c) * * *
(5) * * * Neither the passenger
compartment nor the trunk of a vehicle
is a proper place for the long-term
storage of property unconnected with
the use of the vehicle. * * *
*
*
*
*
*
[FR Doc. 2013–10965 Filed 5–6–13; 8:45 am]
BILLING CODE 1505–01–D
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[Federal Register Volume 78, Number 88 (Tuesday, May 7, 2013)]
[Rules and Regulations]
[Page 26507]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-10965]
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DEPARTMENT OF DEFENSE
Department of the Navy
32 CFR Part 751
Personnel Claims Regulations
CFR Correction
In Title 32 of the Code of Federal Regulations, Parts 700 to 799,
revised as of July 1, 2012, on page 418, in Sec. 751.6, in paragraph
(c)(5), the second sentence is reinstated to read as follows:
Sec. 751.6 Claims payable.
* * * * *
(c) * * *
(5) * * * Neither the passenger compartment nor the trunk of a
vehicle is a proper place for the long-term storage of property
unconnected with the use of the vehicle. * * *
* * * * *
[FR Doc. 2013-10965 Filed 5-6-13; 8:45 am]
BILLING CODE 1505-01-D
