Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities, 9766-9768 [2016-04310]
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9766
Federal Register / Vol. 81, No. 38 / Friday, February 26, 2016 / Rules and Regulations
the Paperwork Reduction Act of 1995,
44 U.S.C. 3501–3521.
Regulatory Analyses
Executive Orders 12866 and 13563
This final rule has been drafted and
reviewed in accordance with Executive
Order 12866, ‘‘Regulatory Planning and
Review’’ section 1(b), Principles of
Regulation, and in accordance with
Executive Order 13563, ‘‘Improving
Regulation and Regulatory Review’’
section 1(b) General Principles of
Regulation.
The Department of Justice has
determined that this rule is not a
‘‘significant regulatory action’’ under
Executive Order 12866, section 3(f),
Regulatory Planning and Review, and
accordingly this rule has not been
reviewed by the Office of Management
and Budget.
Executive Order 12988
This regulation meets the applicable
standards set forth in sections 3(a) and
3(b)(2) of Executive Order 12988 Civil
Justice Reform to eliminate drafting
errors and ambiguity, minimize
litigation, provide a clear legal standard
for affected conduct, and promote
simplification and burden reduction.
Executive Order 13132
This rulemaking does not have
federalism implications warranting the
application of Executive Order 13132.
The proposed rule does not have
substantial direct effects on the States,
on the relationship between the national
government and the States, or the
distribution of power and
responsibilities among the various
levels of government.
Executive Order 13175
This rule does not have tribal
implications warranting the application
of Executive Order 13175. It does not
have substantial direct effects on one or
more Indian tribes, on the relationship
between the Federal Government and
Indian tribes, or on the distribution of
power and responsibilities between the
Federal Government and Indian tribes.
mstockstill on DSK4VPTVN1PROD with RULES
Regulatory Flexibility Act
The Regulatory Flexibility Act (RFA)
(5 U.S.C. 601–612) applies to rules that
are subject to notice and comment
under section 553(b) of the APA. As
explained above and in the interim final
rule, the DEA determined that there was
good cause to exempt the IFR from
notice and comment. Consequently, the
RFA does not apply to this final rule.
Unfunded Mandates Reform Act of 1995
In accordance with the Unfunded
Mandates Reform Act (UMRA) of 1995
(2 U.S.C. 1501 et seq.), the DEA has
determined and certifies pursuant to
UMRA that this action would not result
in any Federal mandate that may result
‘‘in the expenditure by State, local, and
tribal governments, in the aggregate, or
by the private sector, of $100 million or
more (adjusted for inflation) in any one
year . . . .’’ Therefore, neither a Small
Government Agency Plan nor any other
action is required under the provisions
of UMRA of 1995.
This rule is not a major rule as
defined by the Congressional Review
Act (CRA) (5 U.S.C. 804). This rule will
not result in an annual effect on the
economy of $100,000,000 or more, a
major increase in costs or prices, or have
significant adverse effects on
competition, employment, investment,
productivity, innovation, or the ability
of U.S.-based companies to compete
with foreign-based companies in
domestic and export markets. However,
pursuant to the CRA, the DEA has
submitted a copy of this final rule to
both Houses of Congress and to the
Comptroller General.
Administrative Procedure Act
The APA requires the publication of
a substantive rule to be made not less
than 30 days before its effective date. 5
U.S.C. 553(d). However, one exception
is ‘‘as otherwise provided by the agency
for good cause found and published
with the rule.’’ Because the DEA
removed [123I]ioflupane from the
schedules of controlled substances as of
September 11, 2015, [80 FR 22919],
there is no longer any need for a
registration exemption for persons
administering DaTscan, and the DEA is
hereby removing the IFR through this
final rule. The broader decontrol action
has superseded it. Therefore, it is
unnecessary to delay the effective date
of this final rule by 30 days, and this
rule shall take effect immediately upon
publication.
List of Subjects in 21 CFR Part 1301
Paperwork Reduction Act of 1995
This rule does not involve a collection
of information within the meaning of
Accordingly, 21 CFR part 1301 is
amended as follows:
17:33 Feb 25, 2016
Jkt 238001
1. The authority citation for 21 CFR
part 1301 continues to read as follows:
■
Authority: 21 U.S.C. 821, 822, 823, 824,
831, 871(b), 875, 877, 886a, 951, 952, 953,
956, 957, 958, 965.
§ 1301.29
■
[Removed and Reserved]
2. Remove and reserve § 1301.29.
Dated: February 23, 2016.
Louis J. Milione,
Deputy Assistant Administrator.
[FR Doc. 2016–04224 Filed 2–25–16; 8:45 am]
BILLING CODE 4410–09–P
Congressional Review Act
Administrative practice and
procedure, Drug traffic control,
Controlled substances, Drug abuse,
Reporting and recordkeeping
requirements.
VerDate Sep<11>2014
PART 1301—REGISTRATION OF
MANUFACTURERS, DISTRIBUTORS,
AND DISPENSERS OF CONTROLLED
SUBSTANCES
PO 00000
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9754]
RIN 1545–BL59
Disclosures of Return Information
Reflected on Returns to Officers and
Employees of the Department of
Commerce for Certain Statistical
Purposes and Related Activities
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations and removal of
temporary regulations.
AGENCY:
This document contains final
regulations that authorize the disclosure
of certain items of return information to
the Bureau of the Census (Bureau) in
conformance with section 6103(j)(1) of
the Internal Revenue Code (Code).
These regulations finalize temporary
regulations that were made pursuant to
a request from the Secretary of
Commerce. These regulations require no
action by taxpayers and have no effect
on their tax liabilities. Thus, no
taxpayers are likely to be affected by the
disclosures authorized by this guidance.
DATES: Effective Date: These regulations
are effective on February 26, 2016.
Applicability Date: For dates of
applicability, see § 301.6103(j)(1)–1(e).
FOR FURTHER INFORMATION CONTACT:
William Rowe, (202) 317–5093 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background and Explanation of
Provisions
This document contains amendments
to 26 CFR part 301. Section 6103(j)(1)(A)
authorizes the Secretary of Treasury to
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26FER1
mstockstill on DSK4VPTVN1PROD with RULES
Federal Register / Vol. 81, No. 38 / Friday, February 26, 2016 / Rules and Regulations
furnish, upon written request by the
Secretary of Commerce, such returns or
return information as the Secretary of
Treasury may prescribe by regulation to
officers and employees of the Bureau for
the purpose of, but only to the extent
necessary in, the structuring of censuses
and conducting related statistical
activities authorized by law. Section
301.6103(j)(1)–1 of the existing
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.
By letter dated May 10, 2013, the
Secretary of Commerce requested that
additional items of return information
be disclosed to the Bureau for purposes
of structuring a census that costs less
per housing unit and still maintains
high quality results. A major cost in
previous decennial censuses was the
high number of follow-up, in-person
attempts to collect information from
housing units that did not return a
completed census form. The Bureau
intends to conduct research and testing
for the next decennial census using
administrative data from federal
agencies, state agencies, and commercial
vendors to determine whether the
number of non-response follow-up visits
can be reduced through the strategic
reuse of this data. Specifically, the
Bureau aims to achieve the following
research initiatives: (1) Validating and
enhancing the Master Address File; (2)
Designing and assigning resources to
carry out the next decennial census; (3)
Un-duplicating public, private, and
census lists; and (4) Imputing missing
data. All administrative data from the
above sources, including return
information, will be integrated into the
Bureau’s data system that is used for the
next decennial census and housing
counts and will be done in a manner
such that the source (for example,
commercial vendor, IRS, or Social
Security Administration) will not be
associated with any data element in the
final decennial person-level census
records.
On July 15, 2014, a temporary
regulation (TD 9677) was published in
the Federal Register (79 FR 41132). The
text of the temporary regulations also
serves as the text of proposed
regulations set forth in a notice of
proposed rulemaking (REG–120756–13)
published in the Federal Register for
the same day (79 FR 41152). No public
hearing was requested or held. Two
comments responding to the notice of
proposed rulemaking were received.
After consideration of these comments,
the proposed regulations are adopted by
VerDate Sep<11>2014
17:33 Feb 25, 2016
Jkt 238001
this Treasury decision, and the
corresponding temporary regulations are
removed.
The temporary regulations authorized
disclosure of additional items of return
information from the Form 1040, ‘‘U.S.
Individual Income Tax Return’’, and
disclosure of items from the Form 1098,
‘‘Mortgage Interest Statement’’.
Specifically, § 301.6103(j)(1)–1T of the
temporary regulations authorizes the
disclosure of the following additional
items of return information from Forms
1040: (1) Electronic Filing System
Indicator; (2) Return Processing
Indicator; and (3) Paid Preparer Code.
Section 301.6103(j)(1)–1T authorizes the
disclosure of the following items of
return information from Form 1098: (1)
Payee/Payer/Employee Taxpayer
Identification Number; (2) Payee/Payer/
Employee Name (First, Middle, Last,
Suffix); (3) Street Address; (4) City; (5)
State; (6) ZIP Code (9 digit); (7) Posting
Cycle Week; (8) Posting Cycle Year; and
(9) Document Code. These temporary
regulations apply to disclosures to the
Bureau of the Census made on or after
July 15, 2014, and expire on or before
July 14, 2017.
Both comments opposed publication
of the regulations and questioned the
underlying authority for the IRS to
disclose federal tax return information.
Contrary to the views expressed in these
comments, section 6103(j)(1)
specifically authorizes the IRS to
disclose returns or return information to
the Bureau of the Census for the
purpose of, but only to the extent
necessary in, the structuring of censuses
and national economic accounts and
conducting related statistical activities
authorized by law. The final regulations
under § 301.6103(j)(1)–1 are being
issued under the authority of section
6103(j)(1). Accordingly, the
recommendation of both commentators
that the regulations not be published
has not been adopted.
Special Analyses
Certain IRS regulations, including this
one, are exempt from the requirements
of Executive Order 12866, as
supplemented and reaffirmed by
Executive Order 13563. Therefore, a
regulatory assessment is not required. It
has also been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations. In addition,
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.
Accordingly, a regulatory flexibility
analysis is not required under the
Regulatory Flexibility Act (5 U.S.C.
PO 00000
Frm 00027
Fmt 4700
Sfmt 4700
9767
chapter 6). Pursuant to section 7805(f) of
the Internal Revenue Code, the Notice of
Proposed Rulemaking 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 these final
regulations is William Rowe, 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:
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(j)(1)–1 is
amended by adding paragraphs
(b)(1)(xviii) through (xx) and (b)(7) and
revising paragraph (e) to read as follows:
■
§ 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) * * *
(1) * * *
(xviii) Electronic Filing System
Indicator.
(xix) Return Processing Indicator.
(xx) Paid Preparer Code.
*
*
*
*
*
(7) Officers or employees of the
Internal Revenue Service will disclose
the following return information
reflected on Form 1098 ‘‘Mortgage
Interest Statement’’ 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
statistics programs, censuses, and
surveys—
(i) Payee/Payer/Employee Taxpayer
Identification Number;
(ii) Payee/Payer/Employee Name
(First, Middle, Last, Suffix);
(iii) Street Address;
(iv) City;
(v) State;
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9768
Federal Register / Vol. 81, No. 38 / Friday, February 26, 2016 / Rules and Regulations
(vi) ZIP Code (9 digit);
(vii) Posting Cycle Week;
(viii) Posting Cycle Year; and
(ix) Document Code.
*
*
*
*
*
(e) Effective/applicability date.
Paragraphs (b)(1)(xviii) through (xx) and
(b)(7) of this section apply to disclosures
to the Bureau of the Census made on or
after July 15, 2014. For rules that apply
to disclosures to the Bureau of the
Census before that date, see 26 CFR
301.6103(j)(1)–1 (revised as of April 1,
2014).
§ 301.6103(j)(1)–1T
[Removed]
Regulatory Impact
This rule is not a significant
regulatory action for the purposes of
Executive Order 12866. This rule is not
a major rule as defined in 5 U.S.C.
Chapter 8, Congressional Review of
Agency Rulemaking. As required by the
Regulatory Flexibility Act, we certify
that this rule will not have a significant
impact on a substantial number of small
entities because it applies only to
Federal agencies.
Par. 3. Section 301.6103(j)(1)–1T is
removed.
■
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
Approved: January 22, 2016.
Mark J. Mazur,
Assistant Secretary of the Treasury.
[FR Doc. 2016–04310 Filed 2–24–16; 4:15 pm]
BILLING CODE 4830–01–P
List of Subjects in 32 CFR Part 1704
Declassification, Information,
Intelligence, National security
information.
■ For the reasons set forth in the
preamble, ODNI adds 32 CFR part 1704
to read as follows:
OFFICE OF THE DIRECTOR OF
NATIONAL INTELLIGENCE
32 CFR Part 1704
Mandatory Declassification Review
Program
Office of the Director of
National Intelligence.
ACTION: Direct final rule with request for
comments.
AGENCY:
The Office of the Director of
National Intelligence (ODNI) is
publishing this direct final rule
pursuant to Executive Order 13526,
relating to classified national security
information. It provides procedures for
members of the public to request from
ODNI a Mandatory Declassification
Review (MDR) of information classified
under the provisions of Executive Order
13526 or predecessor orders such that
the agency may retrieve it with
reasonable effort. This rule also informs
requesters where to send requests for an
MDR.
DATES: This rule is effective April 26,
2016 without further action, unless
adverse comment is received by March
28, 2016. If adverse comment is
received, ODNI will publish a timely
withdrawal of the rule in the Federal
Register.
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SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Jennifer L. Hudson, 703–874–8085.
It is the
policy of the ODNI to act in matters
SUPPLEMENTARY INFORMATION:
VerDate Sep<11>2014
17:33 Feb 25, 2016
Jkt 238001
relating to national security information
in accordance with Executive Order
13526 and directives issued thereunder
by the Information Security Oversight
Office (ISOO). The purpose of this rule
is to assist in implementing specific
sections of Executive Order 13526
concerning the Mandatory
Declassification Review (MDR). This is
being issued as a direct final rule
without prior notice of proposed
rulemaking as allowed by the
Administrative Procedure Act, 5 U.S.C.
553(b)(3)(A) for rules of agency
procedure and interpretation.
PART 1704—MANDATORY
DECLASSIFICATION REVIEW
PROGRAM
Sec.
1704.1 Authority and purpose.
1704.2 Definitions.
1704.3 Contact information.
1704.4 Suggestions or comments.
1704.5 Guidance.
1704.6 Exceptions.
1704.7 Requirements.
1704.8 Fees.
1704.9 Determination by originator or
interested party.
1704.10 Appeals.
Authority: 50 U.S.C. 3001; E.O. 13526, 75
FR 707, 3 CFR, 2009 Comp, p. 298.
§ 1704.1
Authority and purpose.
(a) Authority. This part is issued
under the authority of 32 CFR 2001.33;
Section 3.5 of Executive Order 13526 (or
successor Orders); the National Security
Act of 1947, as amended (50 U.S.C. 3001
et seq.).
(b) Purpose. This part prescribes
procedures, subject to limitations set
forth below, for requesters to request a
mandatory declassification review of
information classified under Executive
Order 13526 or predecessor or successor
orders. Section 3.5 of Executive Order
PO 00000
Frm 00028
Fmt 4700
Sfmt 4700
13526 and these regulations are not
intended to and do not create any right
or benefit, substantive or procedural,
enforceable at law by a party against the
United States, its agencies, officers,
employees, or agents, or any other
person.
§ 1704.2
Definitions.
For purposes of this part:
Control means the authority of the
agency that originates information, or its
successor in function, to regulate access
to the information. (32 CFR 2001.92)
Day means U.S. Federal Government
working day, which excludes Saturdays,
Sundays, and federal holidays. Three (3)
days may be added to any time limit
imposed on a requester by this part if
responding by U.S. domestic mail; ten
(10) days may be added if responding by
international mail.
D/IMD means the Director of the
Information Management Division and
the leader of any successor organization,
who serves as the ODNI’s manager of
the information review and release
program.
Federal Agency means any Executive
Agency, as defined in 5 U.S.C. 105; any
Military department, as defined in 5
U.S.C. 102; and any other entity within
the executive branch that comes into the
possession of classified information.
Information means any knowledge
that can be communicated or
documentary material, regardless of its
physical form that is owned by,
produced by or for, or under the control
of the U.S. Government; it does not
include information originated by the
incumbent President, White House
Staff, appointed committees,
commissions or boards, or any entities
within the Executive Office that solely
advise and assist the incumbent
President.
Interested party means any official in
the executive, military, congressional, or
judicial branches of government, or U.S.
Government contractor who, in the sole
discretion of the ODNI, has a subject
matter or other interest in the
documents or information at issue.
NARA means the National Archives
and Records Administration.
ODNI means the Office of the Director
of National Intelligence.
Order means Executive Order 13526,
‘‘Classified National Security
Information’’ (December 29, 2009) or
successor Orders.
Originating element means the
element that created the information at
issue.
Presidential libraries means the
libraries or collection authorities
established under the Presidential
Libraries Act (44 U.S.C. 2112) and
E:\FR\FM\26FER1.SGM
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]]>Agencies
[Federal Register Volume 81, Number 38 (Friday, February 26, 2016)]
[Rules and Regulations]
[Pages 9766-9768]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-04310]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9754]
RIN 1545-BL59
Disclosures of Return Information Reflected on Returns to
Officers and Employees of the Department of Commerce for Certain
Statistical Purposes and Related Activities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations and removal of temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final regulations that authorize the
disclosure of certain items of return information to the Bureau of the
Census (Bureau) in conformance with section 6103(j)(1) of the Internal
Revenue Code (Code). These regulations finalize temporary regulations
that were made pursuant to a request from the Secretary of Commerce.
These regulations require no action by taxpayers and have no effect on
their tax liabilities. Thus, no taxpayers are likely to be affected by
the disclosures authorized by this guidance.
DATES: Effective Date: These regulations are effective on February 26,
2016.
Applicability Date: For dates of applicability, see Sec.
301.6103(j)(1)-1(e).
FOR FURTHER INFORMATION CONTACT: William Rowe, (202) 317-5093 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
This document contains amendments to 26 CFR part 301. Section
6103(j)(1)(A) authorizes the Secretary of Treasury to
[[Page 9767]]
furnish, upon written request by the Secretary of Commerce, such
returns or return information as the Secretary of Treasury may
prescribe by regulation to officers and employees of the Bureau for the
purpose of, but only to the extent necessary in, the structuring of
censuses and conducting related statistical activities authorized by
law. Section 301.6103(j)(1)-1 of the existing 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.
By letter dated May 10, 2013, the Secretary of Commerce requested
that additional items of return information be disclosed to the Bureau
for purposes of structuring a census that costs less per housing unit
and still maintains high quality results. A major cost in previous
decennial censuses was the high number of follow-up, in-person attempts
to collect information from housing units that did not return a
completed census form. The Bureau intends to conduct research and
testing for the next decennial census using administrative data from
federal agencies, state agencies, and commercial vendors to determine
whether the number of non-response follow-up visits can be reduced
through the strategic reuse of this data. Specifically, the Bureau aims
to achieve the following research initiatives: (1) Validating and
enhancing the Master Address File; (2) Designing and assigning
resources to carry out the next decennial census; (3) Un-duplicating
public, private, and census lists; and (4) Imputing missing data. All
administrative data from the above sources, including return
information, will be integrated into the Bureau's data system that is
used for the next decennial census and housing counts and will be done
in a manner such that the source (for example, commercial vendor, IRS,
or Social Security Administration) will not be associated with any data
element in the final decennial person-level census records.
On July 15, 2014, a temporary regulation (TD 9677) was published in
the Federal Register (79 FR 41132). The text of the temporary
regulations also serves as the text of proposed regulations set forth
in a notice of proposed rulemaking (REG-120756-13) published in the
Federal Register for the same day (79 FR 41152). No public hearing was
requested or held. Two comments responding to the notice of proposed
rulemaking were received. After consideration of these comments, the
proposed regulations are adopted by this Treasury decision, and the
corresponding temporary regulations are removed.
The temporary regulations authorized disclosure of additional items
of return information from the Form 1040, ``U.S. Individual Income Tax
Return'', and disclosure of items from the Form 1098, ``Mortgage
Interest Statement''. Specifically, Sec. 301.6103(j)(1)-1T of the
temporary regulations authorizes the disclosure of the following
additional items of return information from Forms 1040: (1) Electronic
Filing System Indicator; (2) Return Processing Indicator; and (3) Paid
Preparer Code. Section 301.6103(j)(1)-1T authorizes the disclosure of
the following items of return information from Form 1098: (1) Payee/
Payer/Employee Taxpayer Identification Number; (2) Payee/Payer/Employee
Name (First, Middle, Last, Suffix); (3) Street Address; (4) City; (5)
State; (6) ZIP Code (9 digit); (7) Posting Cycle Week; (8) Posting
Cycle Year; and (9) Document Code. These temporary regulations apply to
disclosures to the Bureau of the Census made on or after July 15, 2014,
and expire on or before July 14, 2017.
Both comments opposed publication of the regulations and questioned
the underlying authority for the IRS to disclose federal tax return
information. Contrary to the views expressed in these comments, section
6103(j)(1) specifically authorizes the IRS to disclose returns or
return information to the Bureau of the Census for the purpose of, but
only to the extent necessary in, the structuring of censuses and
national economic accounts and conducting related statistical
activities authorized by law. The final regulations under Sec.
301.6103(j)(1)-1 are being issued under the authority of section
6103(j)(1). Accordingly, the recommendation of both commentators that
the regulations not be published has not been adopted.
Special Analyses
Certain IRS regulations, including this one, are exempt from the
requirements of Executive Order 12866, as supplemented and reaffirmed
by Executive Order 13563. Therefore, a regulatory assessment is not
required. It has also been determined that section 553(b) of the
Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to
these regulations. In addition, 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. Accordingly, a regulatory
flexibility analysis is not required under the Regulatory Flexibility
Act (5 U.S.C. chapter 6). Pursuant to section 7805(f) of the Internal
Revenue Code, the Notice of Proposed Rulemaking 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 these final regulations is William Rowe,
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:
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 adding paragraphs
(b)(1)(xviii) through (xx) and (b)(7) and revising paragraph (e) to
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) * * *
(1) * * *
(xviii) Electronic Filing System Indicator.
(xix) Return Processing Indicator.
(xx) Paid Preparer Code.
* * * * *
(7) Officers or employees of the Internal Revenue Service will
disclose the following return information reflected on Form 1098
``Mortgage Interest Statement'' 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 statistics programs, censuses, and
surveys--
(i) Payee/Payer/Employee Taxpayer Identification Number;
(ii) Payee/Payer/Employee Name (First, Middle, Last, Suffix);
(iii) Street Address;
(iv) City;
(v) State;
[[Page 9768]]
(vi) ZIP Code (9 digit);
(vii) Posting Cycle Week;
(viii) Posting Cycle Year; and
(ix) Document Code.
* * * * *
(e) Effective/applicability date. Paragraphs (b)(1)(xviii) through
(xx) and (b)(7) of this section apply to disclosures to the Bureau of
the Census made on or after July 15, 2014. For rules that apply to
disclosures to the Bureau of the Census before that date, see 26 CFR
301.6103(j)(1)-1 (revised as of April 1, 2014).
Sec. 301.6103(j)(1)-1T [Removed]
0
Par. 3. Section 301.6103(j)(1)-1T is removed.
John Dalrymple,
Deputy Commissioner for Services and Enforcement.
Approved: January 22, 2016.
Mark J. Mazur,
Assistant Secretary of the Treasury.
[FR Doc. 2016-04310 Filed 2-24-16; 4:15 pm]
BILLING CODE 4830-01-P
