[Federal Register Volume 62, Number 226 (Monday, November 24, 1997)]
[Proposed Rules]
[Pages 62538-62540]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-30549]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-103330-97]
RIN 1545-AV08


IRS Adoption Taxpayer Identification Numbers

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations and notice of public hearing.

-----------------------------------------------------------------------

SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations under 
section 6109 relating to taxpayer identifying numbers. The temporary 
regulations provide rules for obtaining and using IRS adoption taxpayer 
identification numbers. The temporary regulations assist individuals 
who are in the process of adopting children and wish to claim certain 
tax benefits with respect to these children. The text of those 
temporary regulations also serves as the text of these proposed

[[Page 62539]]

regulations. This document also provides notice of a public hearing on 
these proposed regulations.

DATES: Written comments must be received by February 23, 1998. Requests 
to speak and outlines of topics to be discussed at the public hearing 
scheduled for March 4, 1998, at 10:00 a.m., must be received by 
February 11, 1998.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-103330-97), room 
5228, Internal Revenue Service, POB 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered between the 
hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG-103330-97), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue NW, 
Washington, DC.
    Taxpayers may also submit comments electronically via the internet 
by selecting the ``Tax Regs'' option on the IRS Home Page, or by 
submitting comments directly to the IRS internet site at <a href="http://
www.irs.ustreas.gov/prod/tax2/3regs/comments.html">http://
www.irs.ustreas.gov/prod/tax2/3regs/comments.html</a>. The public hearing 
will be held in Room 2615, Internal Revenue Building, 1111 Constitution 
Avenue, N.W., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Michael L. Gompertz, (202) 622-4910; concerning submissions and the 
hearing, Michael Slaughter, (202) 622-7190 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

    The collection of information contained in this notice of proposed 
rulemaking has been submitted to the Office of Management and Budget 
for review in accordance with the Paperwork Reduction Act of 1995 (44 
U.S.C. 3507(d)). Comments on the collection of information should be 
sent to the Office of Management and Budget, Attn: Desk Officer for the 
Department of the Treasury, Office of Information and Regulatory 
Affairs, Washington, DC 20503, with copies to the Internal Revenue 
Service, Attn: IRS Reports Clearance Officer, T:FP, Washington, DC 
20224. Comments on the collection of information should be received by 
February 23, 1998. Comments are specifically requested concerning:
    Whether the proposed collection of information is necessary for the 
proper performance of the functions of the Internal Revenue Service, 
whether the collection will have a practical utility;
    The accuracy of the estimated burden associated with the proposed 
collection of information (see below);
    How the quality, utility, and clarity of the information to be 
collected may be enhanced;
    How the burden of complying with the proposed collection of 
information may be minimized, including through the application of 
automated collection techniques or other forms of information 
technology; and
    Estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.
    The collection of information in this proposed regulation is in 
Sec. 301.6109-3T(c). This information is required by the IRS to assign 
IRS adoption taxpayer identification numbers (ATINs) to children who 
are in the process of being adopted. Unless an ATIN is assigned to a 
prospective adoptive child, the prospective adoptive parent cannot 
claim a dependency exemption for the child under section 151, a 
dependent care credit for the child under section 21, or, for taxable 
years beginning after December 31, 1997, a child tax credit under 
section 24. The collection of information in Sec. 301.6109-3T is thus 
required to obtain a benefit. The likely respondents are individuals.
    The collection of information in Sec. 301.6109-3T is satisfied by 
including the required information on Form W-7A or other form as may be 
prescribed by the IRS to apply for an ATIN. The burden for this 
requirement is reflected in the burden estimate for Form W-7A.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless it displays a valid 
control number assigned by the Office of Management and Budget.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Background

    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register amend the Regulations on Procedure and 
Administration (26 CFR part 301) relating to section 6109. The text of 
those temporary regulations also serves as the text of these proposed 
regulations. The preamble to the temporary regulations explains the 
regulations.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in EO 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 Internal Revenue Code, this 
notice of proposed rulemaking will be submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on its 
impact on small business.

Comments and Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written comments (a signed original 
and eight (8) copies) that are submitted timely to the IRS. All 
comments will be available for public inspection and copying.
    A public hearing has been scheduled for Wednesday, March 4, 1998, 
at 10:00 a.m. in Room 2615. Because of access restrictions, visitors 
will not be admitted beyond the building lobby more than 15 minutes 
before the hearing starts.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing.
    Persons that wish to present oral comments at the hearing must 
submit written comments by February 23, 1998 and submit requests to 
speak and an outline of the topics to be discussed and the time to be 
devoted to each topic (signed original and eight (8) copies) by 
February 11, 1998.
    A period of 10 minutes will be allotted to each person for making 
comments.
    An agenda showing the scheduling of the speakers will be prepared 
after the deadline for receiving outlines has passed. Copies of the 
agenda will be available free of charge at the hearing.

Drafting Information

    The principal author of these regulations is Michael L. Gompertz, 
Office of Assistant Chief Counsel (Income Tax and Accounting). However, 
other personnel from the IRS and Treasury Department participated in 
their development.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes,

[[Page 62540]]

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 entries in numerical order to read as follows:

    Authority: 26 U.S.C. 7805 * * *

    Section 301.6109-1 also issued under 26 U.S.C. 6109;
    Section 301.6109-3 also issued under 26 U.S.C. 6109; * * *
    Par. 2. Section 301.6109-1 is amended by revising paragraphs 
(a)(1)(i), (a)(1)(ii) introductory text, (a)(1)(ii)(A), and 
(a)(1)(ii)(B) to read as follows:


Sec. 301.6109-1  Identifying numbers.

    (a) * * * (1) Taxpayer identifying numbers--(i) [The text of 
proposed paragraph (a)(1)(i) is the same as the text of Sec. 301.6109-
1T(a)(1)(i) published elsewhere in this issue of the Federal Register].
    (ii) [The text of proposed paragraph (a)(1)(ii) introductory text 
is the same as the text of Sec. 301.6109-1T(a)(1)(ii) introductory text 
published elsewhere in this issue of the Federal Register].
    (A) and (B) [The text of proposed paragraphs (a)(1)(ii)(A) and (B) 
are the same as the text of Sec. 301.6109-1T(a)(1)(ii)(A) and (B) 
published elsewhere in this issue of the Federal Register].
* * * * *
    Par. 3. Section 301.6109-3 is added to read as follows:


Sec. 301.6109-3  IRS adoption taxpayer identification numbers.

    [The text of this proposed section is the same as the text of 
Sec. 301.6109-3T published elsewhere in this issue of the Federal 
Register].
Michael P. Dolan,
Acting Commissioner of Internal Revenue.
[FR Doc. 97-30549 Filed 11-21-97; 8:45 am]
BILLING CODE 4830-01-P