71256 Federal Register / Vol. 65, No. 231 / Thursday, November 30, 2000 / Rules and Regulations

(1) The Commission may, by rule or

order, modify any provision of this

section as it applies to all or part of a

proceeding, to the extent permitted by

law.

(2) The provisions of this section are

not intended to limit the authority of a

decisional employee to decline to

engage in permitted off-the-record

communications, or where not required

by any law, statute or regulation, to

make a public disclosure of any

exempted off-the-record

communication.

3. The title to Section 385.2202 is

revised to read as follows:

§ 385.2202 Separation of functions (Rule

2202).

[FR Doc. 00–30241 Filed 11–29–00; 8:45 am]

BILLING CODE 6717–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 8908]

RIN 1545–AV84

Disclosure of Return Information to the

Bureau of the Census

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final

regulations relating to additions to, and

deletions from, the list of items of

information disclosed to the Bureau of

the Census for use in certain statistical

programs. These regulations reflect

agreement between the IRS and the

Bureau of the Census as to items of

business tax information needed to

more effectively meet the Bureau of the

Census’ program objectives with respect

to existing economic programs.

DATES: Effective Date: These regulations

are effective on November 30, 2000.

Applicability Date: For the date of

applicability, see § 301.6103(j)(1)–1(e).

FOR FURTHER INFORMATION CONTACT:

Stuart Murray, (202) 622–4570 (not a

toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On January 25, 1999, a temporary

regulation (TD 8811) relating to

disclosure of return information to the

Bureau of the Census was published in

the Federal Register (64 FR 3631). A

notice of proposed rulemaking (REG–

121806–97) cross-referencing the

temporary regulations was published in

the Federal Register for the same day

(64 FR 3669). No public hearing was

requested or held. No written or

electronic comments responding to the

notice of proposed rulemaking were

received. Accordingly, the proposed

regulations are adopted as revised by

this Treasury decision, and the

corresponding temporary regulations are

removed.

The regulations proposed by REG–

121806–97 are adopted by this Treasury

decision without revision and are

discussed below.

Explanation of Provisions

Under section 6103(j)(1) of the

Internal Revenue Code, upon written

request from the Secretary of Commerce,

the Secretary is to furnish to the Bureau

of the Census (Bureau) tax return

information that is prescribed by

Treasury regulations for the purpose of

but only to the extent necessary in

structuring censuses and national

economic accounts and conducting

related statistical activities authorized

by law. Section 301.6103(j)(1)–1 of the

regulations provides an itemized

description of the return information

authorized to be disclosed for this

purpose. Periodically, the disclosure

regulations are amended to reflect the

changing needs of the Bureau for data

for its statutorily authorized statistical

activities.

The amendments adopted by this

Treasury decision authorize IRS

personnel to disclose additional items of

return information that have been

requested by the Secretary of

Commerce, and to delete certain items

of return information that are

enumerated in the regulations but that

the Secretary of Commerce has

indicated are no longer needed.

Special Analyses

It has been determined that this

Treasury decision 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 Internal Revenue

Code, the notice of proposed rulemaking

preceding these regulations was

submitted to the Chief Counsel for

Advocacy of the Small Business

Administration for comment on their

impact on small business.

Drafting Information

The principal author of these

regulations is Jamie Bernstein of the

Office of Associate Chief Counsel,

Procedure & Administration (Disclosure

& Privacy Law Division). 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,

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 is amended in part by

removing the entry for Section

301.6103(j)(1)–1T and adding an entry

in numerical order to read as follows:

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

Section 301.6103(j)(1)–1 also issued under

26 U.S.C. 6103(j)(1); * * *

Par. 2. Section 301.6103(j)(1)–1 is

amended by:

1. Revising paragraphs (b)(3) and

(b)(6)(i)(A).

2. Adding paragraphs (b)(6)(iii) and

(e).

The revisions and addition read as

follows:

§ 301.6103(j)(1)–1 Disclosures of return

information to officers and employees of

the Department of Commerce for certain

statistical purposes and related activities.

* * * * *

(b) * * *

(3) Officers or employees of the

Internal Revenue Service will disclose

the following business related return

information reflected on the return of a

taxpayer 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 and economic

statistics programs, censuses, and

surveys. The ‘‘return of a taxpayer’’

includes, but is not limited to, Form

941; Form 990 series; Form 1040 series

and Schedules C and SE; Form 1065 and

all attending schedules and Form 8825;

Form 1120 series and all attending

schedules and Form 8825; Form 851;

Form 1096; and other business returns,

schedules and forms that the Internal

Revenue Service may issue—

Federal Register / Vol. 65, No. 231 / Thursday, November 30, 2000 / Rules and Regulations 71257

(i) Taxpayer identity information (as

defined in section 6103(b)(6)) including

parent corporation, shareholder,

partner, and employer identity

information;

(ii) Gross income, profits, or receipts;

(iii) Returns and allowances;

(iv) Cost of labor, salaries, and wages;

(v) Total expenses or deductions;

(vi) Total assets;

(vii) Beginning- and end-of-year

inventory;

(viii) Royalty income;

(ix) Interest income, including

portfolio interest;

(x) Rental income, including gross

rents;

(xi) Tax-exempt interest income;

(xii) Net gain from sales of business

property;

(xiii) Other income;

(xiv) Total income;

(xv) Percentage of stock owned by

each shareholder;

(xvi) Percentage of capital ownership

of each partner;

(xvii) End-of-year code;

(xviii) Months actively operated;

(xix) Principal industrial activity

code, including the business

description;

(xx) Total number of documents and

the total amount reported on the Form

1096 transmitting Forms 1099–MISC;

(xxi) Form 941 indicator and business

address on Schedule C; and

(xxii) Consolidated return indicator.

* * * * *

(6)(i) * * *

(A) From the business master files of

the Internal Revenue Service—

(1) Taxpayer identity information (as

defined in section 6103(b)(6)), including

parent corporation identity information;

(2) Document code;

(3) District office code;

(4) Consolidated return and final

return indicators;

(5) Principal industrial activity code;

(6) Partial year indicator;

(7) Annual accounting period;

(8) Gross receipts less returns and

allowances; and

(9) Total assets.

* * * * *

(iii) Information from an employment

tax return disclosed pursuant to

paragraphs (b)(2)(iii) (A), (B), (D), (I) and

(J) of this section may be used by

officers and employees of the Bureau of

the Census for the purpose described in

and subject to the limitations of this

paragraph (b)(6).

* * * * *

(e) Effective date. This section is

applicable to the Bureau of the Census

on November 30, 2000.

§ 301.6103(j)(1)–1T [Removed]

Par. 3. Section 301.6103(j)(1)–1T is

removed.

Robert E. Wenzel,

Deputy Commissioner of the Internal

Revenue.

Approved: November 21, 2000.

Jonathan Talisman,

Acting Assistant Secretary of the Treasury.

[FR Doc. 00–30227 Filed 11–29–00; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 300

[FRL–6907–7]

National Oil and Hazardous

Substances Contingency Plan;

National Priorities List

AGENCY: Environmental Protection

Agency, (EPA).

ACTION: Deletion of the release from the

route 940 drum dump site (the Site)

from the national priorities list (NPL).

SUMMARY: The EPA Region III

announces the deletion of the release

from the Route 940 Drum Dump Site in

Pocono Summit, Pennsylvania from the

NPL. The NPL constitutes appendix B of

40 CFR part 300 which is the National

Oil and Hazardous Substances Pollution

Contingency Plan (NCP), which EPA

promulgated pursuant to section 105 of

the Comprehensive Environmental

Response, Compensation, and Liability

Act of 1980, as amended (CERCLA).

EPA and the Pennsylvania Department

of Environmental Protection (PADEP)

have determined that all appropriate

CERCLA response actions have been

implemented and that no further

cleanup by responsible parties is

appropriate. Moreover, EPA and PADEP

have determined that remedial activities

conducted at the Site to date have been

protective of public health, welfare and

the environment.

EFFECTIVE DATE: November 30, 2000.

ADDRESSES: Comprehensive information

on this release is available for viewing

at the Site information repositories at

the following locations: U.S. EPA

Region III, 1650 Arch Street,

Philadelphia, PA 19103, 215–814–3199;

Tobyhanna Township Municipal

Building, State Ave, Pocono Pines, PA

15065.

FOR FURTHER INFORMATION CONTACT:

Donna Santiago (3HS22), Remedial

Project Manager, U.S. Environmental

Protection Agency Region III, 1650 Arch

Street, Philadelphia, PA 19103, 215–

814–3222.

SUPPLEMENTARY INFORMATION: The

release to be deleted from the NPL is:

Route 940 Drum Dump Site located in

Pocono Summit, Monroe County,

Pennsylvania.

EPA published a Notice of Intent to

Delete (NOID) the Route 940 Drum

Dump Superfund Site from the NPL on

August 14, 2000 in the Federal Register

(65 FR 45013). The closing date for

comments on the NOID was September

14, 2000. EPA did not receive any

comments on the proposed deletion.

Therefore, no responsiveness summary

is necessary for attachment to this

Notice of Deletion.

The EPA identifies releases which

appear to present a significant risk to

public health, welfare or the

environment, and it maintains the NPL

as the list of those sites. Releases on the

NPL may be the subject of remedial

actions financed by the Hazardous

Substance Superfund Response Trust

Fund (Fund). Pursuant to § 300.425(e)(e)

of the NCP, any release deleted from the

NPL remains eligible for Fund-financed

remedial actions in the unlikely event

that conditions at the Site warrant such

action.

Deletion of a release from the NPL

does not affect responsible party

liability or impede agency efforts to

recover cost associated with response

efforts.

List of Subjects in 40 CFR Part 300

Environmental protection, Air

pollution control, Chemicals, Hazardous

substances, Hazardous waste,

Intergovernmental relations, Penalties,

Reporting and recordkeeping

requirements, Superfund, Water

pollution control, Water supply.

Dated: November 13, 2000.

Bradley M. Campbell,

Regional Administrator, USEPA Region III.

For the reasons set out in the

preamble, 40 CFR part 300 is amended

as follows:

PART 300—[AMENDED]

1. The authority citation for part 300

continues to read as follows:

Authority: 33 U.S.C. 1321 (c)(2); 42 U.S.C.

9601–9657; E.O. 12777, 56 FR 54757, 3 CFR,

1991 Comp., p.351; E.O. 12580, 52 FR 2923,

3 CFR, 1987 Comp., p. 193.

Appendix B—[Amended]

2. Table 1 of appendix B to part 300

is amended by removing the site ‘‘Route

940 Drum Dump, Pocono Summit,

Pennsylvania.’’

[FR Doc. 00–30181 Filed 11–29–00; 8:45 am]

BILLING CODE 6560–50–U