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Federal Register / Vol. 78, No. 88 / Tuesday, May 7, 2013 / Rules and Regulations

prepare an Initial Regulatory Flexibility
Act analysis. The RFA requires
administrative agencies to consider the
effect of their actions on small entities,
small non-profit businesses, and small
local governments. Pursuant to the RFA,
when an agency issues a rule the agency
must prepare analysis that describes
whether the impact of the rule will have
a significant economic impact on a
substantial number of small entities.
However, the RFA requires such
analysis only where notice and
comment rulemaking is required but as
discussed above, SBA has determined
that there is good cause to publish this
interim final rule without the need for
public notice and comment.
List of Subjects in 13 CFR Part 127
Administrative practice and
procedure, Government procurement,
Reporting and recordkeeping
requirements, Small businesses.
For the reasons stated in the
preamble, SBA amends 13 CFR Part 127
as follows:
PART 127—WOMEN-OWNED SMALL
BUSINESS FEDERAL CONTRACT
PROGRAM
1. The authority citation for part 127
continues to read as follows:

■

Authority: 15 U.S.C. 632, 634(b)(6),
637(m), and 644.

2. Amend § 127.503 by revising
paragraphs (a)(1), (a)(2), (b)(1) and (b)(2)
to read as follows:

■

§ 127.503 When is a contracting officer
authorized to restrict competition under this
part?

emcdonald on DSK67QTVN1PROD with RULES

(a) * * *
(1) Two or more EDWOSBs will
submit offers for the contract; and
(2) Contract award may be made at a
fair and reasonable price.
(b) * * *
(1) Two or more WOSBs will submit
offers (this includes EDWOSBs, which
are also WOSBs); and
(2) Contract award may be made at a
fair and reasonable price.
*
*
*
*
*
Karen G. Mills,
Administrator.
[FR Doc. 2013–10841 Filed 5–3–13; 4:15 pm]
BILLING CODE 8025–01–P

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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9618]
RIN 1545–BJ19

Disclosure of Returns and Return
Information to Designee of Taxpayer
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations.
AGENCY:

SUMMARY: This document contains final
regulations extending the period for
submission to the IRS of taxpayer
authorizations permitting disclosure of
returns and return information to thirdparty designees. Specifically, the final
regulations extend from 60 days to 120
days the period within which a signed
and dated authorization must be
received by the IRS (or an agent or
contractor of the IRS) for it to be
effective. The final regulations will
affect taxpayers who submit
authorizations permitting disclosure of
returns and return information to thirdparty designees.
DATES:
Effective date: The final regulations
are effective on May 7, 2013.
Applicability date: For date of
applicability, see § 301.6103(c)–1(f).
FOR FURTHER INFORMATION CONTACT:
Amy Mielke, (202) 622–4570 (not a tollfree number).
SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act
The collection of information
contained in the final regulations has
been reviewed and approved by the
Office of Management and Budget in
accordance with the Paperwork
Reduction Act of 1995 (44 U.S.C.
3507(d)) under control number 1545–
1816.
The collection of information in these
final regulations is in § 301.6103(c)–
1(b)(2). This information is required by
the IRS to identify the return or return
information described in the request or
consent; to search for and, where found,
compile such return or return
information; and to identify the person
to whom any such return or return
information is to be provided.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless it displays a valid control
number assigned by the Office of
Management and Budget.
Books and records relating to the
collection of information must be

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retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and return information are
confidential, as required by section
6103.
Background
This document contains amendments
to the Procedure and Administration
Regulations (26 CFR part 301), and
amends § 301.6103(c)–1 by extending
the period for submission to the IRS of
taxpayer authorizations permitting
disclosure of returns and return
information to designees of a taxpayer.
On December 18, 2009, the IRS
published Notice 2010–8 2010–3 IRB
297 (available at IRS.gov), which
announced the Treasury Department
and the IRS’s intent to amend the
regulations under § 301.6103(c)–1 to
expand the time frame for submission of
section 6103(c) authorizations. The
notice also announced interim rules
extending from 60 days to 120 days the
period within which section 6103(c)
authorizations must be received to be
effective. The time period was extended
because some institutions charged with
assisting taxpayers in their financial
dealings encountered difficulty in
obtaining written authorizations and
submitting the authorizations within the
60-day period allowed by the existing
regulations. The interim rules apply to
authorizations signed and dated on or
after October 19, 2009.
The Treasury Department and the IRS
published a notice of proposed
rulemaking (REG–153338–09) in the
Federal Register, 76 FR 14827, on
March 18, 2011, which adopted the
interim rule in Notice 2010–8. A public
hearing was scheduled for June 9, 2011.
The IRS did not receive any requests to
testify at the public hearing, and the
public hearing was cancelled. One
written comment responding to the
NPRM was received and is available for
public inspection at http://
www.regulations.gov or upon request.
After consideration of the comment, the
proposed regulations are adopted by
this Treasury decision without change.
Explanation and Summary of
Comments
The IRS received one comment in
response to the NPRM. The
commentator agreed that the period for
submission of authorizations to allow
for the disclosure of taxpayer
information to third-party designees
should be expanded. The commentator
specifically suggested that any
reasonable time period beyond 120 days
also be considered. The Treasury
Department and the IRS have concluded

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Federal Register / Vol. 78, No. 88 / Tuesday, May 7, 2013 / Rules and Regulations
that the 120-day period is a sufficient
extension of time to assist taxpayers
whose designees have encountered
difficulty in obtaining and submitting
the written authorizations. The 120-day
period is a reasonable limitation on the
effective period of written
authorizations that helps ensure the
currency of the authorization while
protecting taxpayer privacy. After
carefully considering the comment, the
proposed regulations are adopted
without modification.

emcdonald on DSK67QTVN1PROD with RULES

Effect on Other Documents
The following publication is obsolete
as of May 7, 2013: Notice 2010–8, 2010–
3 IRB 297.
Special Analyses
It has been determined that this final
rule is not a significant regulatory action
as defined in Executive Order 12866, as
supplemented by Executive Order
13563. 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) does not apply to this
regulation. Pursuant to section 7805(f)
of the Internal Revenue Code, the notice
of proposed rulemaking preceding the
final regulations was submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small businesses, and
no comments were received from that
office.
When an agency issues a final rule,
the Regulatory Flexibility Act (5 U.S.C.
chapter 6) (RFA), requires the agency to
‘‘prepare a final regulatory flexibility
analysis.’’ (5 U.S.C. 604(a)). Section 605
of the RFA provides an exception to this
requirement if the agency certifies that
the rulemaking will not have a
significant economic impact on a
substantial number of small entities. It
is hereby certified that the collection of
information in this regulation will not
have a significant economic impact on
a substantial number of small entities.
This certification is based upon the fact
that any burden on taxpayers is
minimal, since the regulation applies
only to taxpayers who request or
consent to the disclosure of their own
returns or return information, and since
the information collected is only that
necessary to carry out the disclosure of
returns or return information requested
or consented to by the taxpayer (such as
the name and taxpayer identification
number of the taxpayer, the return or
return information to be disclosed, and
the identity of the designee). Moreover,
the certification is based upon the fact
that the regulation reduces the burden
imposed upon taxpayers by the prior

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regulation by extending the period in
which consents may be received by the
IRS. Accordingly, a Regulatory
Flexibility Analysis is not required.
Drafting Information
The principal author of the final
regulations is Amy Mielke, Office of the
Associate Chief Counsel (Procedure and
Administration).
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties Reporting and recordkeeping
requirements.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
amended as follows:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
■ Par. 2. Section 301.6103(c)–1 is
amended by revising paragraphs (b)(2)
and (f), and adding paragraph (g) to read
as follows:

paragraphs (b)(2) and (f) are effective on
May 7, 2013.
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: April 25, 2013.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2013–10738 Filed 5–6–13; 8:45 am]
BILLING CODE P

DEPARTMENT OF DEFENSE
Department of the Navy
32 CFR Part 733
Assistance to and Support of
Dependents; Paternity Complaints
CFR Correction
In Title 32 of the Code of Federal
Regulations, Parts 700 to 799, revised as
of July 1, 2012, on pages 371 and 372,
in § 733.3, paragraphs (b)(3) through (8)
are correctly redesignated as paragraphs
(a)(3) through (8).
[FR Doc. 2013–10963 Filed 5–6–13; 8:45 am]
BILLING CODE 1505–01–D

§ 301.6103(c)–1 Disclosure of returns and
return information to designee of taxpayer.

DEPARTMENT OF DEFENSE

*

Department of the Navy

*
*
*
*
(b) * * *
(2) Requirement that request or
consent be received within one hundred
twenty days of when signed and dated.
The disclosure of a return or return
information authorized by a written
request for or written consent to the
disclosure shall not be made unless the
request or consent is received by the
Internal Revenue Service (or an agent or
contractor of the Internal Revenue
Service) within 120 days following the
date upon which the request or consent
was signed and dated by the taxpayer.
*
*
*
*
*
(f) Applicability date. This section is
applicable on April 29, 2003, except
that paragraph (b)(2) is applicable to
section 6103(c) authorizations signed on
or after October 19, 2009.
(g) Effective date. This section is
effective on April 29, 2003, except that

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32 CFR Part 751
Personnel Claims Regulations
CFR Correction
In Title 32 of the Code of Federal
Regulations, Parts 700 to 799, revised as
of July 1, 2012, on page 418, in § 751.6,
in paragraph (c)(5), the second sentence
is reinstated to read as follows:
§ 751.6

Claims payable.

*

*
*
*
*
(c) * * *
(5) * * * Neither the passenger
compartment nor the trunk of a vehicle
is a proper place for the long-term
storage of property unconnected with
the use of the vehicle. * * *
*
*
*
*
*
[FR Doc. 2013–10965 Filed 5–6–13; 8:45 am]
BILLING CODE 1505–01–D

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