Td 9618

Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 6011.—General
Requirement of Return,
Statement, or List

SUPPLEMENTARY INFORMATION:

Proposed regulations provide that a taxpayer who
receives advance payments of the premium tax credit
under section 36B must file an income tax return for
that taxable year on or before the due date for the
return (including extensions of time for filing). See
REG-125398-12, page 1199.

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 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.

Section 6103(c).—Confidentiality and Disclosure
of Returns and Return
Information
T.D. 9618
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 301
Disclosure of Returns and
Return Information to
Designee of Taxpayer
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations.
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 third-party 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 third-party 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 toll-free number).

2013–23 I.R.B.

Paperwork Reduction Act

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 I.R.B. 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

1194

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 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.

June 3, 2013

Effect on Other Documents

Drafting Information

The following publication is obsolete as
of May 7, 2013: Notice 2010–8, 2010–3
I.R.B. 297.

The principal author of the final regulations is Amy Mielke, Office of the
Associate Chief Counsel (Procedure and
Administration).

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 regulation by extending the period in which
consents may be received by the IRS. Accordingly, a Regulatory Flexibility Analysis is not required.

June 3, 2013

*****
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:
§301.6103(c)–1 Disclosure of returns
and return information to designee of
taxpayer.
*****
(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 paragraphs (b)(2) and (f) are effective May 7,
2013.
Steven T. Miller,
Deputy Commissioner for
Services and Enforcement.

1195

Approved April 25, 2013.
Mark J. Mazur,
Assistant Secretary
of the Treasury (Tax Policy).
(Filed by the Office of the Federal Register on May 6, 2013,
8:45 a.m., and published in the issue of the Federal Register
for May 7, 2013, 78 F.R. 26506)

Section 6109.—Identifying
Numbers
T.D. 9617
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Parts 301 and 602
Updating of Employer
Identification Numbers
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final Regulations.
SUMMARY: This document contains final regulations that require any person assigned an employer identification number
(EIN) to provide updated information to
the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance. These regulations affect persons with EINs and will enhance
the IRS’s ability to maintain accurate information as to persons assigned EINs.
DATES: Effective Date: These regulations
are effective on May 6, 2013.
Applicability Date: For date of applicability, see §301.6109–1(d)(2)(ii)(B).
FOR
FURTHER
INFORMATION
CONTACT: David Skinner,
(202)
622–4940 (not a toll-free 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
1545–2242.

2013–23 I.R.B.