[Federal Register Volume 61, Number 3 (Thursday, January 4, 1996)]
[Proposed Rules]
[Pages 338-339]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-115]



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DEPARTMENT OF THE TREASURY
26 CFR Parts 1 and 301

[IA-41-93]
RIN 1545-AS04


Automatic Extension of Time for Filing Individual Income Tax 
Returns

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations that reflect 
the new procedures for obtaining an automatic extension of time to file 
an individual income tax return. The text of the temporary regulations 
also serves as the comment document for this notice of proposed 
rulemaking. This document also provides notice of a public hearing on 
these proposed regulations.

DATES: Written comments must be received by April 1, 1996. Outlines of 
topics to be discussed at the public hearing scheduled for May 8, 1996, 
beginning at 10:00 a.m. must be received by April 1, 1996.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (IA-41-93), room 5228, 
Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, 
DC 20044. In the alternative, submissions may be hand delivered between 
the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (IA-41-93), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC. The public hearing will be held in the IRS Auditorium.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Margaret 
A. Owens, 202-622-6232 (not a toll-free number). Concerning submissions 
and the public hearing, Michael Slaughter, 202-622-7190 (not a toll-
free number).

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).
    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 March 
4, 1996.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid control number.
    The collection of information is in Sec. 1.6081-4T(a). This 
information is required by the IRS to monitor the filing of individual 
income tax returns. This information will be used to determine which 
individuals need automatic 4-month extensions of time to file. The 
likely respondents are individuals or households. Responses to this 
collection of information are required to obtain a benefit (an 
automatic 4-month extension of time to file an individual income tax 
return).
    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.
    Estimates of the reporting burden in this Notice of Proposed 
Rulemaking will be reflected in the burden of Form 4868.

Background

    The temporary regulations published in the Rules and Regulations 
section of this issue of the Federal Register contain amendments to the 
Income Tax Regulations (26 CFR part 1) and the Regulations on Procedure 
and Administration (26 CFR part 301). The temporary regulations provide 
rules relating to obtaining an automatic 4-month extension of time to 
file an individual income tax return. The text of the temporary 
regulations also serves as the text of these proposed regulations. The 
preamble to the temporary regulations explains these proposed 
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) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do 
not apply to these rules, and therefore, a Regulatory Flexibility 
Analysis is not required. Pursuant to section 7805(f) of the Internal 
Revenue Code, a copy of this notice of proposed rulemaking will be 
submitted to the Chief Counsel for 

[[Page 339]]
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 May 8, 1996, at 10:00 a.m., 
at the IRS Auditorium. 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 who wish to present oral comments at the hearing must 
submit written comments by April 1, 1996, and submit an outline of the 
topics to be discussed and the time to be devoted to each topic (signed 
original and eight (8) copies) by April 1, 1996.
    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 comments has passed. Copies of the 
agenda will be available free of charge at the hearing.

Drafting Information

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

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR parts 1 and 301 are proposed to be amended as 
follows:

PART 1--INCOME TAXES

    Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

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

    Par. 2. Section 1.6081-4 is amended by:
    1. Revising paragraph (a).
    2. Adding paragraph (d).
    The revised and added provisions read as follows:


Sec. 1.6081-4  Automatic extension of time for filing individual income 
tax returns.

[The text of proposed paragraphs (a) and (d) are the same as the text 
of Sec. 1.6081-4T (a) and (d) published elsewhere in this issue of the 
Federal Register].

PART 301--PROCEDURE AND ADMINISTRATION

    Par. 3. The authority citation for part 301 continues to read in 
part as follows:

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

    Par. 4. In Sec. 301.6651-1, paragraph (c)(3) is revised to read as 
follows:


Sec. 301.6651-1  Failure to file tax return or to pay tax.

* * * * *
    (c)(3) [The text of this proposed paragraph (c)(3) is the same as 
the text of Sec. 301.6651-1T(c)(3) published elsewhere in this issue of 
the Federal Register].
* * * * *
Margaret Milner Richardson,
Commissioner of Internal Revenue.
[FR Doc. 96-115 Filed 1-3-96; 8:45 am]
BILLING CODE 4830-01-U