Federal Register / Vol. 60, No. 90 / Wednesday, May 10, 1995 / Proposed Rules 24813

agency or instrumentality referred to in

paragraph (c) of this section, may also

provide for any additional safeguards to

protect the confidentiality of employer

identification numbers, provided these

safeguards are consistent with

safeguards determined by the Secretary

of the Treasury to be necessary or

appropriate.

(e) Confidentiality and disclosure of

employer identification numbers.

Employer identification numbers

obtained pursuant to paragraph (a) or

paragraph (c) of this section are

confidential. No officer or employee of

the United States who has or had access

to any such employer identification

number may disclose that number in

any manner to an individual not

described in paragraph (d) of this

section. For purposes of this paragraph

(e), officer or employee includes a

former officer or employee.

(f) Sanctions—(1) Unauthorized,

willful disclosure of employer

identification numbers. Sections 7213(a)

(1), (2), and (3) apply with respect to the

unauthorized, willful disclosure to any

person of employer identification

numbers that are maintained pursuant

to this section by the Secretary of

Agriculture, or any other agency or

instrumentality with which information

is shared pursuant to paragraph (c) of

this section, in the same manner and to

the same extent as sections 7213(a) (1),

(2), and (3) apply with respect to

unauthorized disclosures of returns and

return information described in those

sections.

(2) Willful solicitation of employer

identification numbers. Section

7213(a)(4) applies with respect to the

willful offer of any item of material

value in exchange for any employer

identification number maintained

pursuant to this section by the Secretary

of Agriculture, or any other agency or

instrumentality with which information

is shared pursuant to paragraph (c) of

this section, in the same manner and to

the same extent as section 7213(a)(4)

applies with respect to offers (in

exchange for any return or return

information) described in that section.

(g) Delegation. All references in this

section to the Secretary of Agriculture

are references to the Secretary of

Agriculture or his or her delegate.

(h) Effective date. Except as provided

in the following sentence, this section is

effective on February 1, 1992. Any

provisions relating to the sharing of

information by the Secretary of

Agriculture with any other agency or

instrumentality of the United States are

effective on August 15, 1994.

Margaret Milner Richardson,

Commissioner of Internal Revenue.

[FR Doc. 95–11404 Filed 5–9–95; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[Notice 95–14]

Simplification of Entity Classification

Rules; Hearing

AGENCY: Internal Revenue Service,

Treasury.

ACTION: Notice of public hearing on

regulations.

SUMMARY: This document provides

notice of a public hearing on

simplifying the classification

regulations (26 CFR part 301) to allow

taxpayers to treat domestic

unincorporated business organizations

as partnerships or as associations on an

elective basis.

DATES: The public hearing will be held

on Thursday, July 20, 1995, beginning at

10:00 a.m. Requests to speak and

outlines of oral comments must be

received by Thursday, July 6, 1995.

ADDRESSES: The public hearing will be

held in the Internal Revenue Service

Auditorium, Seventh Floor, 7400

Corridor, Internal Revenue Building,

1111 Constitution Avenue, NW,

Washington, DC. Requests to speak and

outlines of oral comments should be

submitted to the Internal Revenue

Service, P.O. Box 7604, Ben Franklin

Station, Attn: CC:DOM:CORP:T:R

[Notice 95–14], room 5228, Washington,

DC 20044.

FOR FURTHER INFORMATION CONTACT:

Mike Slaughter of the Regulations Unit,

Assistant Chief Counsel (Corporate),

(202) 622–7190, (not a toll-free number).

SUPPLEMENTARY INFORMATION: The

subject of the public hearing pertain to

section 7701(a)(2) of the Internal

Revenue Code which defines a

partnership to include a syndicate,

group, pool, joint venture, or other

unincorporated organization, through or

by means of which any business,

financial operation, or venture is carried

on, and which is not a trust or estate or

a corporation. This notice appeared in

the Internal Revenue Bulletin for

Monday, April 3, 1995, I.R.S. Notice 95–

14, 1995–14 I.R.B. 7. This document is

made available by the Superintendent of

Documents, U.S. Government Printing

Office, Washington, DC 20402.

The rules of § 601.601 (a)(3) of the

‘‘Statement of Procedural Rules’’ (26

CFR part 601) shall apply with respect

to the public hearing. Persons who have

submitted written comments within the

time prescribed in the notice and who

also desire to present oral comments at

the hearing on the regulations should

submit not later than Thursday, July 6,

1995, an outline of the oral comments/

testimony to be presented at the hearing

and the time they wish to devote to each

subject.

Each speaker (or group of speakers

representing a single entity) will be

limited to 10 minutes for an oral

presentation exclusive of the time

consumed by the questions from the

panel for the government and answers

to these questions.

Because of controlled access

restrictions, attendees cannot be

admitted beyond the lobby of the

Internal Revenue Building until 9:45

a.m.

An agenda showing the scheduling of

the speakers will be made after outlines

are received from the persons testifying.

Copies of the agenda will be available

free of charge at the hearing.

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief

Counsel (Corporate).

[FR Doc. 95–11414 Filed 5–9–95; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[KY–84–6856; FRL–5205–2]

Control Strategy: Ozone (O3);

Kentucky

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Proposed rule.

SUMMARY: EPA is proposing to approve

an exemption from the oxides of

nitrogen (NOX) reasonably available

control technology (RACT) and the

general conformity requirements of the

Clean Air Act as amended in 1990

(CAA) for the Kentucky portion of the

Cincinnati moderate ozone (O3)

nonattainment area. The request for a

NOX RACT exemption was submitted

on November 11, 1994, by the

Commonwealth of Kentucky through

the Natural Resources and

Environmental Protection Cabinet

(Cabinet). The NOX RACT exemption

request is based upon the most recent