Reg 252936-96_Fed Reg

Reg-252936-96.Fed Reg.pdf

REG-252936-96 (Final) Rewards for Information Relating to Violations of Internal Revenue Laws

Reg 252936-96_Fed Reg

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Federal Register/ Vol. 63. No. 162 /Friday. Augwt 21, 1998 /Rules and Replatiam
&jeterminedthat there i s good ca11sefor
publishing this interim n ~ l without
e
prior opportunity roc public comment.
Immediate action is warranted to
remove unnecessary restrictions o n the
interstatp inov~mentof swine from
Alabama
Beczrt~seprior no tic^ and other public
procedures with respect to this acrion
are ui~practicableand contrary to the
public interest ~ ~ n r lthese
e r conditinr~q,
we find good cause u n d ~ r5 1j.S.C. 553
to make this action e i T ~ r t l v eupon
publication in t h e Federal Register We
~ v i l consider
l
comments that are
rerpived within 60 Clays of publication
of this rule in the Federal Register.
AIter the ~crrnmentperiod c1o.w~.we
will puhli5h another document in the
Federal Register. The document will
~rlclu~ie
a discussion of any cummenrs
we receive and any a m e n d m e w we a r e
making to t h e rule as a w5uIt of the
comments.
Executive Order 12866 and ReguIatory

Executive Order 12988
This rlIle has been
under
E~~~~~~~~ order1 2488,civil justice
Refonn. 'This rule: (1) Preempts all State
and locat lawsand rFtgulatlons,hat arp
with this rule; (z)has no
in
retroactiv~effect; and (3) dws no1
require administrative proceeding5
before
may rllp sulr I n cuurr
challenging this rule,

4 . Dn page 15, 5401.73, paragraph (b).
fin' I ~ n erhe
, word "When" is c o r r s r r ~ d
tu read "Whenever":
5. On page 17- 5401.82,paragrap" ( A ) ,
column 2. Cirst line, "ins" is o o r r ~ r t e d
to read "is", and in the fourth and fifih
line "Commissioner" is corrected to
read "Commission or"
BLUING CODE 15(1=1-0
-

Paperwork Reduclion Act
This rule rontairts 110 information

DEPARTMENT OF STATE

crJ]lectlr,n
or recordkeeping

22 CFR Part 51

requirrm~nLsunder the Paperwork
Reduction Act of ] 995 (41 U.S T: 3501

Public
Not'ce 27121

er seq.)

List ofSubjects
in CFR Part 78
Animal diwasrs. Bison. Cattle, Hogs,
Quarantine. Reporting and
recordkeeping requ uements,
Transportat ion.
Accordivgly, we are amending 9 CFR
pwt T 8 as

Flexibility A a
This ride has been reviewed under
Executive Order 12866. For this action.
ii-I*l3Aice of Management m d Budget
has waived i& review procers requ iced

I The authofity citation for paFt 78
Cont-e~ to read as
Authority: 21 1J.S.C : 1 1- 114a- 1. 114s.

hy Elwr~:utiveOrder 12866.

1 1 5 , 1 1 7 , 1 Z D . l 2 1 . ! 2 3 126,134b,and134F;

PART 78-8 RUCELLOSIS

7 (:FK 2.22, 2 80. and 37 1.2(d)
This action removes the requirement
that breeding swine he re-qted for
978.43 [Amended]
brurrllosis prlur to movement interstate
2. Secuon 73.43is amended by
frum Alabama.
adding
"Alabama."
~
~gg prcent flf ~
~
~ immediately~ h i o r e
"Alaska.".
herd prorlt~cersin Alabama are small
businesses (defined by the Smdl
Done in washing to^>, DC Ihir 17rh day o f
August 1998.
Business Administrat ion as having
a n n u a l gross receipts of less than
Joan M.hmoldi,
$500,000).Currently. these sniall
A r t h 84dm~fli~lmtor.
~
A n i r n ~.rndPl.ult
l
producers have about 20.000 adult
HeaIth I r ~ s y w f ~Service.
~n
swine tested annually for brucellosis. a t
[FR U D ~s8- 22522 Filed 8-20-98: 8 45 am)
a cost to producers of approximately $5
BILUHG ,-DOE
per test. lUr are not ahls to determine
exactly how many of these tests are
~'erformedf<~r
the purwsc of certifying
DELAWARE RIVER BASIN
breeding swine for movement interstate. COMMISSION
hut w e estimate the number to he %mall.
We anticipate, therefore, that thls
18 CFR Part 403
action will have a minimal p m i t i v ~
rcrjrlonlic impart if any, un swine
Rules of Practice and Procedure
p r o d ~ ~ c ein
r s A1nbnrn;a
Under these clrcunlstances. t h e
Administrator ofthe 4nin1al and Plant
In T~tlr18 o f the Code of Frdrral
Health Inspection Service has
He~ulations,parts 400 tn End, revised as
rl~rrrrn~ned
that this action ~urllnor
of A p r l l 1 . 1998, make the following
have a s~gnificanteconomic irnparr oil
cnrrectlons1. On page (i5.4 10.0 is corrected to
,I c r ~ h < t ~ n tnumber
~al
of small entities.
rend "5.101 0" an the heading:
E x ~ c u t i v eOrder I2372
2 . h page 12. 5401 35.paragraph
This prr>grarn/artivityis listed Irk the
(b) ( 1 a), second litit.. "sper:ify" is
Catalog of Federal Dvmestic Assistance
correct~rlin rend "*pecially" and in
~ ~ n dN
e or 10 025 and is sr~hjectto
paragraph (d), mghth line. "Executor" i \
Executive O r d ~ r12372, which requires
c t r ~ - ~ - r cto
f ~ read
rl
"Executive Director".
it~tprgo\ernmtnldconst~ltaiiorlwith
3 C)n page 13, 5401.36,pangraph (4.
';rare ~ i v 101-a1
l
oilicinlh (See 7 CFR part [third l i r ~ e insert
,
the word "snurrra"
1 0 1 5 . .lxls~rl
regulations, i t was determined 602 are amended a=, follr~ws:
dep~ndingon individual circumstances, that ihr rrgulations should clarify that
with an estimated average of 3 hours.
PART 301-PROCEDURE AND
rewards may also be paid in situations
C u m m ~ n t sconorrning ihr arr.ijraq of where information leads to the denial of ADMINISTRATION
this h!~rrienestimate and s u ~ t c i t i u n sfor a claim for refund Therefore, the final
Paragraph 1. The authority citation
reducing this burden should he sent to
regulations provide that proceeds of
for
part 301 continues tn read as
the Internal Revenue %n,ice. Attn: IRS
amounts (other than interest) rollested
fo1Iows:
Reporcs Clearance O i l i r ~ rOP.T;S:PP,
.
by reason of the i n i n r n ~ a r ~ oprovided
n
AuChnrity: 26 U S . C . 7805
'
Washington. DC 20224, and lo the
itlclude both additinnal a~nount5
Office uf Management and Budget, Attn: collecterl h c a u s e uf the ~ninrrnatian
Par. 2. Section 301.7623- 1 is rpvised
Desk Officer for ~ h Department
r
of the
provided and amuunu collrcted prior to to read as fnllows:
Treasury. I'lfficr of It~formationand
receipt of the information i f the
5 301.762>1 Rewards for infnrmation
Regulatory Affairs, Washington. DC
informatior1 leads to the denial nF a
relating tm violations of internal revenue
20503.
claim for refund that othrrwisr would
laws.
Books or recorrls relating to a
h a w heen paid.
(a) In g e n ~ r a lIn cases w h ~ r ?r ~ w a r d s
i.ollrv tion of information must be
Special Analyses
are not otherwise prov~dedfor by law.
retained as long as their contents may
a disrrirl or s ~ r v i r ecenter director may
t l r r n m ~material in the administration
11 has been determined that this
a p p r u w r ~ w d r din
, a suitable amounr.
Treasury derisinn is not a significant
of any internal revenue law Generally.
ibr irdorina!inn that leads to the
t ~ rrcurns
x
and tax return information
t r ~ u l a t c ~ raction
y
as defined in EO
drtrvtior~or underpayments nf tax, nr
12866 Thrrefore, a regulatory
ionfidential, as required by 26
the d ~ t r t . ~ l ral n d bringing to mial and
:issesrnr;.nt is not required. It has also
II.S r: 6103.
r ~ ~ ~ n i s h moefnpersons
t
guilty or
IletLrtdrtrrmined that seclion 553(b) of
viotnting the ~ n t e r n a revenue
l
laws or
Lhr Adrtl~t~istrative
Procerlure Act (5
This dot.~jrnrntrnnrairlr amendments
U.S.C. c h n p t ~ 5)
r does not apply to thew 1-01itltvinga t the samr The rewards
tn the R ~ t g u lions
~ ! on P r r w ~ d r ~and
re
prov~dedfor by section 7623 and [his
r~gt~lntions.
A d n i i r ~ i s ~ r s t ~(?F
o nCFR Part 301) u n d ~ r
It is hereby cerlJirrl Ihal tlhp
sectlon will h paid from the prnrertrls
section 7625 rt.Iaring to rewards fnr
regulations in ! h ~ rlncumrnt
s
rvill not
o f amounts (other t!mn ~nterest)
~nlbrn~at
ion t ha{ relaws 10 L iola tions nf
havp a significari~economic. i l n p a r t n n
col1er:ted by reason O C \he inrt~~-maiion
3 s u b s l ~ n t i an
l ~ ~ r n h ni,srnall
rr
entities.
ihr inttbrnal rer,rnll+ laws This section
prov~clrrl For {311lPllWF of T P ( . ~ I762.:
~II~
was' srnrnOrd hy stvtian 1209 of the
This r f ~ r r r f i r a t i o n1s b;r~erlurt a
and t h i s section, proCreds t > f arnvunh

This d o c u m ~ n tcontains final
regulations relating to rewards for
information that relates to v~o]arionsof
the internal revenue laws. " h e
regulatiuns r d ~ changes
a
10 he l a w
made by the Taxpayer Bill of Rights 2
and affect persons that are eligible tn
receive an informant reward.
DA~ES:EflPcrivedare: These regulatiafs
are elkctrve .August 2 1. 1998.
~\ppl~rdbility
date: For dates of
applicability. see 3 301.7623- 1 0 .
SUMMARY:

-

Federal Register / Vol. 63, No. 162 / Friday, August 21. 1998/Rules and Regulations
(other than interest) collected by reason
of the information provtded inrlitde
both additionaI amounts collected
because of the information provided and
amounts collected priur to receipt of the
i d o r m a t ion 11rhe iniorrnation leads to
the drnial of a claim for refund that
ohenvise would have been paid.
(b) Eligibility tn file ciaaim fur
r ~ n . a r d - ( l ) In general. Any person,
other than rprtaln present or Former
lecl~ralemployeer described in
paragraph ~ h ~ (of
2 )this section, lhat
subrn~ts.~n the manner described in
paragraph (d) of this section.
idonnation relating to the violation of
a n illtemal revenue law is eligible to file
a claim for reward under section 7623
and this section.
(2) Federal employees. No person who
was an officer or employrr of the
Department of the Treasury at the time
the individual came into p n ~ w s s i o nof
information relating to violations of t h r
internal revenue laws, or at the tlmr the
individual divulged such irdr~rtnation.is
eligible for a reward under srctlon 7623
and this wction. Any other current or
former federal employet: is eligible to
file a claim for reward if the irlformation
provided came to the Indtvid~tal's
knowledge other than in the course of
the individual's official ddu ties
(3) Deceased jfimanrs- A
for
r~wardmay be filed by an executor,
admin~suator,or other legal
of a deceased
reprP5entativeOn
inform-ant i f , prior to the informant's
death, the informant was eligihle to file
'Iairn
lor such
under
7623 and this section. Certified copies
r ~ rhr
f letters testamentary, letters of
admm~stration,or other similar
pvidpnce must
attached to the claim
Fur reward on behalf uf a deceased
informant in order to show the authority
of the Legal representative to file the
rlaini.
andpaymen*ofrewardAll relevant b c t r ~ r s inc:lurIing
,
the vallrt.
of the informat'On rclmished in
to the faca developed by IJW
investigation or lhp vlolal ion. n111 be
taken into accnilnt by a rltsuicl or
sprvicp center director in d r r r r m ~ r l l ~ ~ g
whether a reward w"' be paid,
if
so, the amount of the reward The
arnount o f a reward will represent what
the district or service rrrltcr dirrr.tor
deems to be adequate c o m p r n u t l o n in
the particular case. g r n r r ~ i l t yrlur (,

,,,,

,
,
,
,

date on which
inclLrdedin

II is rubrnltrrd

hrmd

must be
for

27 CFR pans + 99.24, 19% 250 and
25,

(e)Idenufica tion u l ' ~ r ~ i u r ~ No
~~ant.
~tnauthoriz~d
person w i l l be adv ~ s e duf
V.D. ATF-3981
the i d e n t ~ ~ofy an infor~r~ant
RIN 1512-A71
(0 Filing claim fbr reward, An
informant that intrnrls to claim a rpward Implementation of PuMic Law 10-4,
under section 7623 and this sect~on
Sections 908,910 and 1415. Related to

should notify the prrsnll I0 wtlnrn the
infornlAtinn
submitted of such
intention, and must file a fornlal clairn
un Form 21 1 . Applicatiorl for Reward
original
~fomation,
by the
in the informant's true name,
as soon as practicable after the
submjssjrln uf the infurmation, If other
than the informant's true name w a s
in
the infomatiun,
satisfactury proof of identity as that of
rhe inrormant must he included with the

claim for reward.
(8) E f f ~ t l v pdate. This se(:ticln is
a ~ ~ I i c " b lwith
e respect tu rewards paid
afterlariualy 29, 1997.
§301.762>1T

(Ramoved]

Par. 3. 5 r c t i o n 301.7623- I?'
~ ~ . K IVTI
CIL

1s

Hard Cider, Semi-Genetie Wine

Designations, and Wholesale Liquor
Dealers' Signs (97-2523)

Bureau oi Alcohol, Tobacco
and Firearms IATF). Department or
AGENCY:

Treasu y.

Tempurav rule (Treasury
rle~:isinn)

ACTION:

This temporary rule
~mplrmcntssome of the provisions of
the Taxpayer Relief Act uf 1997. The
new law made changes u) the excise tar
on hard rider, r l a r i f ~ ~the
d authority to
I I W s~rnigeneric d m i ~ n a t i o n s
on wine
lahr Is, and t~epralerlthe rpql~irementfor
w h a l ~ s n ilralerh
l~
In l ~ q u u r sto post
r i ~ n sThe wlrle rrjiulat~urtsare
amended to incnrpor,are the new hard
cider tax rate and to recclgnize the
SUMMARY:

~


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