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TREAS/IRS RIN: 1545-BN96 Publication ID: Fall 2021 
Title: Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes 

This document contains regulations under section 6103(n) of the Internal Revenue Code (26 U.S.C.). Under provisions enacted under the Fixing America’s Surface Transportation Act (FAST Act), Public Law 114-94, 129 stat. 1312, the Secretary of State, who is responsible for the administration of U.S. passports, generally is required to deny a passport (or renewal of a passport) to a taxpayer who the Commissioner certifies as having a seriously delinquent tax debt and is permitted to revoke any passport previously issued to such person. These proposed regulations add the Department of State to the list of entities whose officers and employees may disclose returns and return information to obtain services for tax administration purposes pursuant to a written contract. These proposed regulations will allow the Department of State to enter into contracts for the provision of services with respect to the revocation or denial of passports pursuant to the requirements of section 7345 and the FAST Act.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 6103(n)-1     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6103(n)   
Legal Deadline:  None
Action Date FR Cite
NPRM  03/13/2018  83 FR 10811   
NPRM Comment Period End  04/12/2018 
Final Action  10/00/2022 
Additional Information: REG-129260-16 (NPRM) Drafter attorney: Brittany Harrison (202) 317-6833, CC:PA:6 Reviewer attorney: Melissa Avrutine (202) 317-6834, CC:PA Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:6
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Brittany Harrison
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5228,
Washington, DC 20224
Phone:202 317-6833