52486 Federal Register / Vol. 75, No. 165 / Thursday, August 26, 2010 / Proposed Rules 

10 a.m. in the’’ is corrected to read ‘‘for 

September 27, 2010, at 10 a.m. in the’’. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2010–21257 Filed 8–23–10; 4:15 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

RIN 1545–BJ27 

[REG–137486–09] 

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: Notice of proposed rulemaking 

by cross-reference to temporary 

regulation. 

SUMMARY: In the Rules and Regulations 

section of this Federal Register the IRS 

is issuing final and temporary 

regulations to disclose return 

information to the Bureau of the Census. 

The text of the temporary regulations 

published in the Rules and Regulations 

section of the Federal Register serves as 

the text of these proposed regulations. 

DATES: Written and electronic comments 

and requests for a public hearing must 

be received by November 24, 2010. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–137486–09), room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to CC:PA:LPD:PR (REG–137486– 

09), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically, via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (indicate IRS and 

REG–137486–09). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Melissa Segal, (202) 622–7950; 

concerning submissions of comments, 

Regina Johnson, (202) 622–7180 (not 

toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains proposed 

amendments to the Procedure and 

Administration regulations [26 CFR Part 

301] relating to section 6103(j)(1)(A) of 

the Internal Revenue Code (Code). 

Section 6103(j)(1)(A) of the Code 

authorizes the Secretary of the Treasury 

to 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 of 

the Census (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 

regulations provides an itemized 

description of the items of return 

information authorized to be disclosed 

for this purpose. This document 

contains proposed regulations 

authorizing the disclosure of additional 

items requested by the Secretary of 

Commerce. The text of temporary 

regulations published in this issue of 

the Federal Register also serves as the 

text of these proposed regulations. The 

preamble to the temporary regulations 

explains the temporary regulations. 

Special Analyses 

It has been determined this notice of 

proposed rulemaking 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 Procedures 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations, and because the 

regulation does 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 Code, this 

regulation has been submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small business. 

Comments and Requests for Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written (a signed original and 8 copies) 

or electronic comments that are timely 

submitted to the IRS. The IRS and 

Treasury Department request comments 

on the clarity of the proposed rules and 

how they can be made easier to 

understand. All comments will be 

available for public inspection and 

copying. A public hearing will be 

scheduled if requested in writing by any 

person that timely submits written 

comments. If a public hearing is 

scheduled, notice of the date, time, and 

place for the public hearing will be 

published in the Federal Register. 

Drafting Information 

The principal author of these 

proposed regulations is Melissa Segal, 

Office of the Associate Chief Counsel 

(Procedure & Administration). 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, Gift 

taxes, Income taxes, 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 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)(3)(xxix) and (b)(3)(xxx), 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) * * * 

(3) * * * 

(xxix) [The text of proposed 

§ 301.6103(j)(1)–1(b)(3)(xxix) is the same 

as the text of § 301.6103(j)(1)– 

1T(b)(3)(xxix) published elsewhere in 

this issue of the Federal Register]. 

(xxx) [The text of proposed 

§ 301.6103(j)(1)–1(b)(3)(xxx) is the same 

as the text of § 301.6103(j)(1)– 

1T(b)(3)(xxx) published elsewhere in 

this issue of the Federal Register]. 

* * * * * 

(e) Effective/applicability date. 

Paragraph (b)(3)(xxix) through 

(b)(3)(xxx) of this section is applicable 

to disclosures to the Bureau of the 

Census on or after the date final 

regulations are published in the Federal 

Register. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2010–21047 Filed 8–25–10; 8:45 am] 

BILLING CODE 4830–01–P 


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