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TREAS/IRS | RIN: 1545-BI01 | 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 taxpayers 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: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 USC 6713 26 USC 7216 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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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-BI00 | |
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 |