Source: https://www.federalregister.gov/articles/2003/03/12/03-5462/amendment-of-26-cfr-3016103n-1-to-incorporate-taxpayer-browsing-protection-act
Timestamp: 2015-10-04 03:20:51
Document Index: 511722416

Matched Legal Cases: ['§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 602']

Federal Register | Amendment of 26 CFR 301.6103(n)-1 to Incorporate Taxpayer Browsing Protection Act
-11741 (3 pages)
Document Number: 03-5462
Shorter URL: https://federalregister.gov/a/03-5462 Related Topics
This final regulation requires persons to whom returns or return information is or may be disclosed as authorized by § 301.6103(n)-1(a) (generally, contractors employed to perform tax administration services) to notify their officers and employees of the prohibitions against and penalties for unauthorized inspection of returns or return information.
Penalties for Unauthorized Inspection of Returns 1 action from December 2002 December 2002
The collection of information in this final rule has been reviewed and, pending receipt and evaluation of public comments, approved by the Office of Management and Budget (OMB) under 44 U.S.C. 3507 and assigned control number 1545-1821. The collection of information in this regulation is in § 301.6103(n)-1(c). This information is required and will be used to promote compliance by officers and employees with the restrictions of sections 6103, 7213 and 7213A, and to protect the privacy of American taxpayers. The collection of information is required to obtain a benefit. The likely respondents are State or local governments, business or other for-profit institutions, Federal agencies, and/or small businesses or organizations.
Under section 7213A of the Internal Revenue Code (Code) as added by Public Law 105-35 (111 Stat. 1104) (the Taxpayer Browsing Protection Act of 1997), any person described in section 6103(n), or an officer or employee of any such person, is prohibited from willfully inspecting any returns or return information, except as authorized by the Code. Any person who violates section 7213A may be subject to a fine in any amount not exceeding $1,000, or imprisonment of not more than one year, or both. Currently, § 301.6103(n)-1(c) provides that each officer or employee of any person to whom returns or return information is or may be disclosed as authorized by § 301.6103(n)-1(a) must be notified of the prohibitions against unauthorized disclosure of returns or return information, and the potential penalties for such acts, imposed under section 7213. The regulation does not reflect the penalties imposed by section 7213A.
This document adopts a final regulation amending § 301.6103(n)-1(c) to reflect the penalties contained in section 7213A. The regulation requires that each officer or employee of any person to whom returns or return information is or may be disclosed as authorized by § 301.6103(n)-1(a) must also receive notification of the prohibitions against unauthorized inspection of returns or return information and the potential penalties for such acts, in addition to the notifications of the penalties for unauthorized disclosure. The Internal Revenue Service (IRS) already requires, in all section 6103(n) contracts, that contractors notify their officers and employees of the penalties for unauthorized inspection. The final regulation updates the regulatory requirements to conform to the present law for both unauthorized inspection and disclosure.
This final regulation adds a requirement that persons to whom returns or return information is or may be disclosed as authorized by § 301.6103(n)-1(a) notify their officers and employees that such officers and employees are prohibited from willfully inspecting any returns or return information, except as authorized by the Code, and that they may be subject to a fine in any amount not exceeding $1,000, or imprisonment of not more than one year, or both, for any violation of section 7213A.
The principal author of this final regulation is Carol Marchant, Office of Associate Chief Counsel (Procedure Administration), Disclosure and Privacy Law Division.
Par. 2. In § 301.6103(n)-1, paragraph (c) is revised and paragraph (f) is added to read as follows:
§ 301.6103(n)-1 Disclosure of returns and return information in connection with procurement of property and services for tax administration purposes.
Par. 5. In § 602.101, paragraph (b) is amended by adding an entry in numerical order to the table to read as follows:
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