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Internal Violations Pictures Movies Promo Internal Violations [Federal
Register Volume 62, Number 198 (Tuesday, October 14, 1997)][Rules and
Regulations][Pages 53230-53232]From the Federal Register Online via
the Government Printing Office [ www.gpo.gov ][FR Doc No: 97-26858]
DEPARTMENT OF THE TREASURYInternal Revenue Service26 CFR Parts 301 and
602[TD 8737]RIN 1545-AU88Rewards for Information Relating toViolations
of Internal Revenue LawsAGENCY: Internal Revenue Service (IRS),
Treasury.ACTION: Final and temporary
regulations.-----------------------------------------------------------------------SUMMARY:
This document contains temporary regulations relating to rewards for
information that relatesto violations of the internal revenue laws.
The regulations reflect changes to the law made by the Taxpayer Bill
of Rights 2 and affectpersons that are eligible to receive an
informant's reward. The text of these regulations alsoserves as the
text of the proposed regulations set forth in the notice of proposed
rulemaking on this subject in the Proposed Rules section of this issue
of the Federal Register.DATES: These regulations are effective October
14, 1997. For dates of applicability, see Sec. 301.7623-1T(g).FOR
FURTHER INFORMATION CONTACT: Judith A. Lintz (202)622-4940 (not a
toll-free number).SUPPLEMENTARY INFORMATION:Paperwork Reduction Act
These regulations are being issued without prior notice and public
procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553).
For this reason, the collections of information contained in these
regulations have been reviewed and,pending receipt and evaluation of
public comments, approved by the Office of Management and Budget under
control number 1545-1534. Responses to the collection of information
are voluntary with respect to the provision of information relating to
violations of the internal revenue laws, but are required to obtain a
benefit with respect to filing a claim for reward. 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. For further
information concerning these collections of information, and where to
submit comments on the collections of information and the accuracy of
theestimated burden, and suggestions for reducing this burden, please
refer to the preamble to the cross-referencing notice of proposed
rulemaking published in the Proposed Rules section of this issue of
the Federal Register. Books or records relating to a 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 tax return information are confidential, as required
by 26 U.S.C. 6103.Background This document contains amendments to
the Procedure and Administration Regulations (26 CFRpart 301) under
section 7623 relating to rewards for information that relates to
violations of the internal revenue laws. This section was amended by
section 1209 of the Taxpayer Bill of Rights 2 (TBOR 2) (Pub. L.
104-168, 110 Stat. 1452
(1996)).
Explanation of Provisions Section 7623 provides the Secretary with
the authority, by regulation, to pay rewards for information that
relates to violations of the internal revenue laws. Section 1209 of
TBOR 2 amended section 7623 to clarify that rewards may bepaid for
information relating to civil, as well as criminal, violations. TBOR 2
also provided that the rewards are to be paid out of the proceeds of
amounts (other than interest) collected by reason of the information.
These temporary regulations reflect those amendments. In addition,
these temporary regulations incorporate and update Sec. 301.7623-1.
For example, the regulations increase the limit on
awards from 10% to 15% and provide new titles and addresses to which
persons should submit information relating to violations of the
internal revenue laws.Special Analyses It has been determined that
this Treasury Decision is not a significant regulatory action as
defined in EO 12866. Therefore, a regulatory assessment is not
required. It has also been determined that section 553(b) of the
Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to
these regulations. It is hereby certified that the regulations in
this document will not have a significant economic impact on a
substantial number of small entities. This certification is based on a
determination that in the past approximately 10,000 personshave filed
claims for reward on an annual basis. Of these persons, almost all
have been individuals. Accordingly, a regulatory[[Page
53231]]flexibility analysis under the Regulatory Flexibility Act (5
U.S.C.chapter 6) is not required.
Pursuant to section 7805(f) of the Internal Revenue Code, this
Treasury Decision will be submitted to the Chief Counsel for Advocacy
of the Small Business Administration for comments on its impact on
small businesses. Drafting Information: The principal author of
these regulations is Judith A. Lintz, Office of AssistantChief Counsel
(Income Tax & Accounting), Internal Revenue Service. However, other
personnel from the IRS and Treasury Department participated in their
development.List of Subjects26 CFR Part 301 Employment taxes, Estate
taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting
and recordkeeping requirements.26 CFR Part 602 Reporting and
recordkeeping requirements.Adoption of Amendments to the Regulations
Accordingly, 26 CFR parts 301 and 602 are 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. Sec. 301.7623-1 is amended
by adding paragraph (g) toread as follows:Sec. 301.7623-1 Rewards for
information relating to violations of internal revenue laws.* * * * *
(g) Effective date. This section isapplicable with respect to rewards
paid on or before January 29, 1997. See Sec. 301.7623-1T for rewards
paid after January 29, 1997. Par. 3. Section 301.7623-1T is added to
read as follows:Sec. 301.7623-1T Rewards for information relating to
violations of internal revenue laws (temporary). (a) In general. In
cases where rewards are not otherwise provided for by law, a district
or service center director may approve a reward, in a suitable amount,
for information that leads to the detection of underpayments of tax,
or the detection and bringing to trial and punishment of persons
guilty of violating the internal revenue laws or conniving at the
same. The rewards provided for by section 7623 and this section will
be paid from the proceeds of amounts (other than interest) collected
by reason of the information provided. (b) Eligibility to file claim
for reward--(1) In general. Any person, other than certain present or
former federal employees described in paragraph (b)(2) of this
section, that submits, in the manner described in paragraph (d) of
this section, information relating
to the violation of an internal 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 employee of the Department
of the Treasury at the time the individual came into possession of
information relating to violations of the internal revenue laws, or at
the time the individual divulged such information,
is eligible for a reward under section 7623 and this section. Any
other current or former federal employee is eligible to file a claim
for reward if the information provided came to the individual's
knowledge other than in the course of the individual's official
duties. (3) Deceased informants. A claim for reward may be filed by
an executor, administrator, or other legal representative on behalf of
a deceased informant if, prior to the informant's death, the informant
was eligible to file a claim for such reward under section 7623 and
this section. Certified copies of theletters testamentary, letters of
administration, or other similar evidence must be attached to the
claim for reward on behalf of a deceased informant in order to show
the authority of the legal representativeto file the claim. (c)
Amount and payment of reward. All relevant factors, including the
value of the information furnished in relation to the facts developed
by the investigation of the violation, will be taken into account by a
district or service center director in determining whether a reward
will be paid, and, if so, theamount of the reward. The amount of a
reward will represent what the district or service center director
deems to be adequate compensationin the particular case, generally not
to exceed fifteen percent of the amounts (other than interest)
collected by reason of the information. Payment of a reward will be
made as promptly as the circumstances of the case permit, but not
until the taxes, penalties, or fines involved have been collected.
However, if the informant waives any claim for reward with respect to
an uncollected portion of the taxes, penalties, or fines involved, the
claim may be immediately processed. Partial reward payments, without
waiver of the uncollected portion of the taxes, penalties, or fines
involved, may be made when a criminal fine has been collected prior to
completion of the civil aspects of a case, and also when there are
multiple tax years involved and the deficiency for one or more of the
years has been paid in full. No person is authorized under these
regulations to make any offer, or promise, or otherwise to bind a
district or service center director with respect to the payment of any
reward or the amount of the reward.(d) Submission of information. A
person that desires to claim a reward under section 7623 and
thissection may submit information relating to violations of the
internalrevenue laws, in person, to the office of a district director,
preferably to a representative of the Criminal Investigation Division.
Suchinformation may also be submitted in writing to the Commissioner
of Internal Revenue, Attention: Assistant Commissioner (Criminal
Investigation), 1111 Constitution Avenue, N.W., Washington, DC 20224,
to any district director, Attention: Chief, Criminal Investigation
Division, or to any service center director. If the information
issubmitted in person, either orally or in writing, the name and
official title of the person to whom it is submitted and the date on
which it is submitted must be included in the formal claim for reward.
(e) Identification of informant. Nounauthorized person will be
advised of the identity of an informant. (f) Filing claim for
reward. An informant that intends to claim a reward under section 7623
and thissection should notify the person to whom the information is
submitted of such intention, and must file a formal claim on Form 211,
Application for Reward for Original Information, signed by the
informant in the informant's true name, as soon as practicable after
the submission of the information. If other than the informant's true
name was used in furnishing the information, satisfactory proof of
identity as that of the informant must be included with the claim for
reward. (g) Effective date. This section isapplicable with respect
to rewards paid after January 29, 1997. See Sec. 301.7623-1 for
rewards paid on or before January 29, 1997.PART 602--OMB CONTROL
NUMBERS UNDER THE PAPERWORKREDUCTION ACT Par. 4. The authority
citation for part 602 continues to read as follows: Authority: 26
U.S.C. 7805.[[Page 53232]] Par. 5. In Sec. 602.101, paragraph (c) is
amended by adding an entry in numerical order to the tableto read as
follows:Sec. 602.101 OMB Control numbers.* * * * * (c) * *
*------------------------------------------------------------------------
Current OMB
CFR part or section where identified and described control
No.------------------------------------------------------------------------
* * * * *
301.7623-1T................................................
1545-1534
* * * * *
------------------------------------------------------------------------Michael
P. Dolan,Acting Commissioner of Internal Revenue. Approved: August
26, 1997.Donald C. Lubick,Acting Assistant Secretary of the
Treasury.[FR Doc. 97-26858 Filed 10-10-97; 8:45 am]BILLING CODE
4830-01-U
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