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TREAS/IRS RIN: 1545-BI00 Publication ID: Fall 2008 
Title: ●Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns, Social Security Numbers 
Abstract: This action proposes amendments to 26 CFR part 301 under section 7216 to provide modified rules relating to the disclosure of a taxpayer’s social security number constituting tax return information to a tax return preparer located outside of the United States for purposes of tax return preparation. It proposes a limited exception to the general prohibition against disclosure of SSNs to tax return preparers located outside of the United States when the tax return preparer located in the United States has in place an “adequate data protection safeguard.” 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 6713    26 USC 7216    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/02/2008  73 FR 37910   
Outlines of Topics Due  09/15/2008    
NPRM Comment Period End  09/30/2008    
Public Hearing  10/06/2008    
Final Action  06/00/2009    
Additional Information: REG-121698-08 Drafting attorney: Lawrence E. Mack (202) 622-4940 Reviewing attorney: Ashton P. Trice (202) 622-4940 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BI01 
Agency Contact:
Lawrence E. Mack
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5543,
Washington, DC 20224
Phone:202 622-4940
Fax:202 622-1585
Email: lawrence.e.mack@irscounsel.treas.gov