Td 9054

Internet at the IRS web site at
www.irs.gov in the “Forms and Publications” section.
Q–58. What if an organization has questions regarding the notice and reporting requirements?
A–58. For more information, organizations may call the TE/GE Customer Service Center at 1–877–829–5500.
EFFECT ON OTHER REVENUE
RULINGS
Rev. Rul. 2000–49 is modified and superseded.
DRAFTING INFORMATION
The principal author of this revenue ruling is Judith E. Kindell of Exempt Organizations. For further information regarding
this revenue ruling, contact Judith E.
Kindell at (202) 283–8964 (not a toll-free
call).

Section 6012.—Persons
Required to Make Returns of
Income
Questions and answers relating to the reporting and
disclosure requirements for political organizations described in section 527. See Rev. Rul. 2003–49, page
903.

T.D. 9054
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Parts 301 and 602
Disclosure of Returns and
Return Information to
Designee of Taxpayer
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulation and removal of
temporary regulation.
SUMMARY: This final regulation relates
to the disclosure of returns and return information to a designee of the taxpayer. The
regulation provides guidance to IRS employees responsible for disclosing returns
and return information and to taxpayers who
wish to designate a person or persons to
whom returns and return information may
be disclosed.
DATES: Effective Date: This regulation is
effective April 29, 2003.
Applicability Date: For dates of applicability, see §301.6103(c)–1(f).
FOR FURTHER INFORMATION CONTACT: Joseph Conley, (202) 622–4580 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:

Section 6033.—Returns by
Exempt Organizations
Questions and answers relating to the reporting and
disclosure requirements for political organizations described in section 527. See Rev. Rul. 2003–49, page
903.

Section 6103. —Confidentiality and Disclosure of
Returns and Return
Information
26 CFR 301.6103(c)–1: Disclosure of returns and
return information to designee of taxpayer.

2003–20 I.R.B.

Paperwork Reduction Act
The collections of information contained
in this final regulation have been reviewed
and, pending receipt and evaluation of public comments, 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 collections of information relating
to requests for or consents to disclosure of
returns and return information are in
§301.6103(c)–1(b), (c), and (d). Information provided in a request or consent under paragraph (b) 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 re-

909

turn information is to be provided. Information provided in a request under
paragraph (c) is required by the IRS to determine the nature and extent of the information or assistance requested by the
taxpayer; to determine any return or return information to be disclosed to a third
party in order to comply with the taxpayer’s request; and to search for and, where
found, to compile any such return or return information. Information provided in
a request under paragraph (c)(2) is also required by the IRS to confirm the identity
of the taxpayer and the designee. Information provided in a consent under paragraph
(d)(1) is required by the IRS to make certain disclosures to an electronic return transmitter or other third party in connection with
the taxpayer’s electronic filing of returns or
other documents or information, such as disclosures to a transmitter of the IRS’s receipt of a taxpayer’s return and its
acceptance or rejection by the IRS. The collections of information in this regulation are
not mandatory, but are required if the IRS
is to make disclosures to designees under
the regulation. The likely respondents are
individuals and households; farms, businesses, and other for-profit institutions; nonprofit institutions; and small businesses and
organizations.
Comments on the collections of information should be sent to the Office of
Management and Budget, Attn: Desk
Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with
copies to the Internal Revenue Service,
Attn: IRS Reports Clearance Officer,
W:CAR:MP:T:T:SP, Washington, DC
20224. Comments on the collections of information should be received by June 30,
2003.
Comments on the collections of information are specifically requested concerning the following:
(a) Whether the collections of information are necessary for the proper performance of the functions of the IRS, including
whether the information will have practical utility;
(b) The accuracy of the estimated burden associated with the collections of information (see below);
(c) How the quality, utility, and clarity of the information to be collected may
be enhanced;

May 19, 2003

(d) How the burden of complying with
the collections of information may be minimized, including through the application of
automated collection techniques or other
forms of information technology; and
(e) Estimates of capital or start-up costs
and costs of operation, maintenance, and
purchase of service to provide information.
Portions of the burden for the reporting requirements contained in paragraph (b)
will be reflected in IRS Forms 4506, 6847,
and 8821, and in the United States
Department of Education form entitled
“William D. Ford Federal Direct Loan Program Income Contingent Repayment Plan
Consent to Disclosure of Tax Information.” A portion of the burden for the reporting requirement contained in paragraph
(c)(1) will be reflected in the return of the
taxpayer. The burden for the reporting requirement contained in paragraph (d)(1) will
be reflected in IRS Forms 8453 and 8879
and the income tax return of the taxpayer.
Estimated total annual reporting burden under §301.6103(c)–1(b) for consents
not using forms disclosed above: 800 hours.
Estimated annual burden per respondent:
0.2 hours (12 minutes).
Estimated number of respondents: 4,000.
Estimated annual frequency of responses:
On occasion.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless
the collection of information displays a valid
control number assigned by the Office of
Management and Budget.
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 return information are confidential, as required by
26 U.S.C. 6103.
Background
On January 11, 2001, a temporary regulation (T.D. 8935, 2001–1 C.B. 702 [66 FR
2261]) and a cross-referenced notice of proposed rulemaking (REG–103320–00,
2001–1 C.B. 714 [66 FR 2373]) under section 6103(c) of the Internal Revenue Code
(Code) were published in the Federal Register.
No written comments were received on
the proposed regulation. In this Treasury de-

May 19, 2003

cision, the regulation proposed by REG–
103320–00 is adopted as revised in six
minor respects.
Explanation of Provisions
Under section 6103(a), returns and return information are confidential unless disclosure is otherwise authorized by the Code.
Section 6103(c), as amended in 1996 by
section 1207 of the Taxpayer Bill of Rights
II, Public Law 104–168 (110 Stat. 1452),
authorizes the IRS to disclose returns and
return information to such person or persons as the taxpayer may designate in a request for or consent to disclosure, or to any
other person at the taxpayer’s request to the
extent necessary to comply with a request
for information or assistance made by the
taxpayer to such other person. Disclosure
is permitted subject to such requirements
and conditions as may be prescribed by
regulations. With the amendment in 1996,
Congress eliminated the longstanding requirement that disclosures to designees of
the taxpayer must be pursuant to the written request or consent of the taxpayer.
The temporary regulation contained in
T.D. 8935 authorized the disclosure of tax
returns and return information to a designee of the taxpayer pursuant to a nonwritten request or consent when the taxpayer
seeks the assistance of a third party in resolving a tax matter. T.D. 8935 also
amended the existing regulation to clarify
the rules applicable to written requests or
consents to disclosure. The temporary regulation is scheduled to expire on January 10,
2004.
This final regulation adopts the proposed regulation as revised in six minor respects.
Paragraphs (b) and (c) of the proposed
regulation permit disclosures of returns or
return information to the designee of a taxpayer when the requirements of such paragraphs are met. In the final regulation,
paragraphs (b) and (c) have been amended
to state that returns or return information
may be disclosed in written or nonwritten
form. This amendment is intended as a
clarification rather than a change in the effect of the regulation.
Paragraph (b) of the proposed regulation concerns disclosures of returns and return information to a designee of the
taxpayer pursuant to a written request or
consent. Paragraph (b)(1)(i) – (iv) lists four
pieces of information that must be included

910

in the written request or consent (taxpayer
identify information, the identity of the person to whom disclosure is to be made, the
type of return or return information to be
disclosed, and the taxable years covered by
the return or return information). The final regulation adds language to paragraph
(b) to make clear that, in order to constitute a valid written request or consent, a
writing must contain the four pieces of information when it is signed and dated by
the taxpayer. A written request or consent
is not valid if the taxpayer signs it in blank,
i.e., signs the written request or consent with
any of the four pieces of information or the
date missing, even if another party later
adds such information or the date. This addition is intended as a clarification rather
than a change in the effect of the regulation.
Paragraph (c)(2) of the proposed regulation concerns disclosures of returns and
return information to a designee of the taxpayer pursuant to a nonwritten request or
consent. Paragraph (c)(2)(i) sets forth the
requirements to be met in order for such
disclosures to be authorized. Paragraph
(c)(2)(ii) provides two examples of circumstances under which such disclosures may
be useful or convenient: a meeting or interview with the IRS to which a taxpayer
brings a friend, relative, or other person, and
a telephone conversation with the IRS when
the taxpayer wishes to involve another person. In the final regulation, a new paragraph (c)(2)(iii) has been added, which
states that the taxpayer does not need to be
present, either in person or as part of a telephone conversation, for disclosures of returns and return information to be made to
the other person under paragraph (c)(2).
This addition is intended as a clarification rather than a change in the effect of the
regulation.
Paragraphs (d)(1) and (d)(2) of the proposed regulation provide parameters for the
development of consents for, respectively,
the IRS’s electronic filing program and
combined Federal-State (FedState) return filing programs. Each of these paragraphs permits the creation of limited purpose
disclosure consents that would not otherwise be effective under paragraph (b) (relating to general purpose consents in the
form of separate written documents pertaining solely to an authorized disclosure)
or paragraph (c) (relating to disclosures to
designees to comply with a taxpayer’s re-

2003–20 I.R.B.

quest for information or assistance). Accordingly, the last sentence in paragraph
(d)(1) of the proposed regulation states that
the requirements of paragraphs (b) and (c)
do not apply to a consent under paragraph
(d)(1). The final regulation deletes such sentence and adds a similar sentence at the beginning of paragraph (d), stating that the
requirements of paragraphs (b) and (c) do
not apply under paragraph (d). This modification is intended as a clarification rather
than a change in the effect of the regulation.
Paragraph (e)(1) of the proposed regulation defines the phrase “separate written document.” (To be valid under
paragraph (b), a request for or consent to
disclosure must be in the form of a separate written document pertaining solely to
the authorized disclosure.) Under paragraph (e)(1)(A), one meaning of the phrase
“separate written document” is the text appearing on a sheet of 81⁄2-inch by 11-inch
or larger paper. Similarly, under paragraph
(e)(1)(B), another meaning of the phrase
“separate written document” is the text appearing on a single computer screen containing all the elements described in
paragraph (b)(1), which can be signed and
dated by the taxpayer, and which can be reproduced if necessary. In the final regulation, paragraphs (e)(1)(A) and (e)(1)(B) have
been amended to provide that the text at issue in such paragraphs may appear, respectively, on one or more sheets of 81⁄2-inch
by 11-inch or larger paper or on one or
more computer screens. This amendment
will provide taxpayers and their representatives with additional flexibility in drafting written and electronic consents while
continuing to require that language authorizing disclosures of tax information be kept
separate and distinct from language regarding other matters.
Paragraph (e)(3) of the proposed regulation provides rules regarding permissible designees. Paragraph (e)(3) has been
amended to include an additional sentence
stating that when a designee is an individual, this regulation does not authorize
disclosures to other individuals associated with such individual, such as employees of such individual or members of such
individual’s staff. This modification is intended as a clarification rather than a change
in the effect of the regulation.

2003–20 I.R.B.

Special Analyses
It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order
12866. Therefore, a regulatory assessment
is not required. This final regulation provides taxpayers with enhanced procedures
to resolve problems with the IRS, and it
clarifies the requirements for a valid request for or consent to the disclosure of returns or return information. Therefore, notice
and public procedure are not required pursuant to 5 U.S.C. 553(b)(B). Moreover, a
delayed effective date would be contrary to
the public interest and is not required under 5 U.S.C. 553(d). Pursuant to section
7805(f) of the Code, the temporary regulation was submitted to the Chief Counsel for Advocacy of the Small Business
Administration for comment on its impact on small business.
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 only applies to taxpayers which
request or consent to the disclosure of 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, it is based upon the fact
that the regulation reduces the burden imposed upon taxpayers by the prior regulation by clarifying the requirements for and
conditions of a request for or consent to disclosure and by permitting certain disclosures pursuant to nonwritten requests or
consents. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.
Drafting Information
The principal author of this regulation
is Joseph Conley, Office of the Associate
Chief Counsel (Procedure and Administration), Disclosure and Privacy Law Division.
*****

911

Adoption of
Regulations

Amendments

to

the

Accordingly, 26 CFR part 301 and 26
CFR part 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. Section 301.6103(c)–1 is added
to read as follows:
§301.6103(c)–1 Disclosure of returns
and return information to designee of
taxpayer.
(a) Overview. Subject to such requirements and conditions as the Secretary may
prescribe by regulation, section 6103(c) of
the Internal Revenue Code authorizes the
Internal Revenue Service to disclose a taxpayer’s return or return information to such
person or persons as the taxpayer may designate in a request for or consent to such
disclosure, or to any other person at the taxpayer’s request to the extent necessary to
comply with the taxpayer’s request to such
other person for information or assistance.
This regulation contains the requirements
that must be met before, and the conditions under which, the Internal Revenue Service may make such disclosures. Paragraph
(b) of this section provides the requirements that are generally applicable to designate a third party to receive the taxpayer’s
returns and return information. Paragraph
(c) of this section provides requirements under which the Internal Revenue Service may
disclose information in connection with a
taxpayer’s written or nonwritten request for
a third party to provide information or assistance with regard to a tax matter, for example, a Congressional inquiry. Paragraph
(d) of this section provides the parameters for disclosure consents connected with
electronic return filing programs and combined Federal-State filing. Finally, paragraph (e) of this section provides definitions
and general rules related to requests for or
consents to disclosure.
(b) Disclosure of returns and return information to person or persons designated
in a written request or consent—(1) General requirements. Pursuant to section
6103(c) of the Internal Revenue Code, the
Internal Revenue Service (or an agent or

May 19, 2003

contractor of the Internal Revenue Service) may disclose a taxpayer’s return or
return information (in written or nonwritten form) to such person or persons as the
taxpayer may designate in a request for or
consent to such disclosure. A request for or
consent to disclosure under this paragraph
(b) must be in the form of a separate written document pertaining solely to the authorized disclosure. (For the meaning of
separate written document, see paragraph
(e)(1) of this section.) The separate written document must be signed (see paragraph (e)(2) of this section) and dated by
the taxpayer who filed the return or to
whom the return information relates. At the
time it is signed and dated by the taxpayer,
the written document must also indicate—
(i) The taxpayer’s taxpayer identity information described in section 6103(b)(6);
(ii) The identity of the person or persons to whom the disclosure is to be made;
(iii) The type of return (or specified portion of the return) or return information (and
the particular data) that is to be disclosed;
and
(iv) The taxable year or years covered
by the return or return information.
(2) Requirement that request or consent be received within sixty 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 60 days following the date
upon which the request or consent was
signed and dated by the taxpayer.
(c) Disclosure of returns and return information to designee of taxpayer to comply with a taxpayer’s request for information
or assistance. If a taxpayer makes a written or nonwritten request, directly to another person or to the Internal Revenue
Service, that such other person (for example, a member of Congress, friend, or
relative of the taxpayer) provide information or assistance relating to the taxpayer’s return or to a transaction or other
contact between the taxpayer and the Internal Revenue Service, the Internal Revenue Service (or an agent or contractor of
the Internal Revenue Service or a federal
government agency performing a federal
tax administration function) may disclose
returns or return information (in written or

May 19, 2003

nonwritten form) to such other person under the circumstances set forth in paragraphs (c)(1) through (3) of this section.
(1) Written request for information or assistance. (i) The taxpayer’s request for information or assistance may be in the form
of a letter or other written document, which
must be signed (see paragraph (e)(2) of this
section) and dated by the taxpayer. The taxpayer must also indicate in the written
request—
(A) The taxpayer’s taxpayer identity information described in section 6103(b)(6);
(B) The identity of the person or persons to whom disclosure is to be made; and
(C) Sufficient facts underlying the request for information or assistance to enable the Internal Revenue Service to
determine the nature and extent of the information or assistance requested and the
returns or return information to be disclosed in order to comply with the taxpayer’s request.
(ii) A person who receives a copy of a
taxpayer’s written request for information or assistance but who is not the addressee of the request, such as a member
of Congress who is provided with a courtesy copy of a taxpayer’s letter to another
member of Congress or to the Internal Revenue Service, cannot receive returns or return information under paragraph (c)(1) of
this section.
(2) Nonwritten request or consent. (i) A
request for information or assistance may
also be nonwritten. Disclosure of returns and
return information to a designee pursuant
to a taxpayer’s nonwritten request will be
made only after the Internal Revenue Service has—
(A) Obtained from the taxpayer sufficient facts underlying the request for information or assistance to enable the Internal
Revenue Service to determine the nature
and extent of the information or assistance requested and the return or return information to be disclosed in order to comply
with the taxpayer’s request;
(B) Confirmed the identity of the taxpayer and the designee; and
(C) Confirmed the date, the nature, and
the extent of the information or assistance
requested.
(ii) Examples of disclosures pursuant to
nonwritten requests for information or assistance under this paragraph (c)(2) include, but are not limited to, disclosures to
a friend, relative, or other person whom the

912

taxpayer brings to an interview or meeting with Internal Revenue Service officials, and disclosures to a person whom the
taxpayer wishes to involve in a telephone
conversation with Internal Revenue Service officials.
(iii) As long as the requirements of this
paragraph (c)(2) are met, the taxpayer does
not need to be present, either in person or
as part of a telephone conversation, for disclosures of returns and return information
to be made to the other person.
(3) Rules applicable to written and nonwritten requests for information or assistance. A return or return information will
be disclosed to the taxpayer’s designee as
provided by this paragraph only to the extent considered necessary by the Internal
Revenue Service to comply with the taxpayer’s request or consent. Such disclosures shall not be made unless the request
or consent is received by the Internal Revenue Service, its agent or contractor, or a
federal government agency performing a
federal tax administration function in connection with a request for advice or assistance relating to such function. This
paragraph (c) does not apply to disclosures to a taxpayer’s representative in connection with practice before the Internal
Revenue Service (as defined in Treasury
Department Circular No. 230, 31 CFR Part
10). For disclosures in these cases, see section 6103(e)(6) and §§601.501 through
601.508 of this chapter.
(d) Acknowledgments of electronically
filed returns and other documents; combined filing programs with state tax agencies. The requirements of paragraphs (b) and
(c) of this section do not apply to this paragraph (d).
(1) Acknowledgment of, and notices regarding, electronically filed returns and
other documents. When a taxpayer files returns or other documents or information
with the Internal Revenue Service electronically, the taxpayer may consent to the
disclosure of return information to the transmitter or other third party, such as the taxpayer’s financial institution, necessary to
acknowledge that the electronic transmission was received and either accepted or rejected by the Internal Revenue Service, the
reason for any rejection, and such other information as the Internal Revenue Service determines is necessary to the operation
of the electronic filing program. The consent must inform the taxpayer of the re-

2003–20 I.R.B.

turn information that will be transmitted and
to whom disclosure will be made.
(2) Combined return filing programs with
state tax agencies. (i) A taxpayer’s participation in a combined return filing program between the Internal Revenue Service
and a State agency, body, or commission
(State agency) described in section
6103(d)(1) constitutes a consent to the disclosure by the Internal Revenue Service, to
the State agency, of taxpayer identity information, signature, and items of common data contained on the return. For
purposes of this paragraph, common data
means information reflected on the federal return required by state law to be attached to or included on the state return.
Instructions accompanying the forms or
published procedures involved in such program must indicate that by participating in
the program, the taxpayer is consenting to
the Internal Revenue Service’s disclosure
to the State agency of the taxpayer identity information, signature, and items of
common data, and that such information
will be treated by the State agency as if it
had been directly filed with the State
agency. Such instructions or procedures
must also describe any verification that takes
place before the taxpayer identity information, signature and common data is transmitted by the Internal Revenue Service to
the State agency.
(ii) No disclosures may be made under this paragraph (d)(2) unless there are
provisions of state law protecting the confidentiality of such items of common data.
(e) Definitions and rules applicable to
this section—(1) Separate written document. (i) For the purposes of paragraph (b)
of this section, separate written document
means—
(A) Text appearing on one or more
sheets of 81⁄2-inch by 11-inch or larger paper, each of which pertains solely to the authorized disclosure, so long as such sheet
or sheets, taken together, contain all the elements described in paragraph (b)(1) of this
section;
(B) Text appearing on one or more computer screens, each of which pertains solely
to the authorized disclosure, so long as such
screen or, taken together, such screens—

2003–20 I.R.B.

(1) contain all the elements described in
paragraph (b)(1) of this section,
(2) can be signed (see paragraph (e)(2)
of this section) and dated by the taxpayer,
and
(3) can be reproduced, if necessary; or
(C) A consent on the record in an administrative or judicial proceeding, or a transcript of such proceeding recording such
consent, containing the information required under paragraph (b)(1) of this section.
(ii) A provision included in a taxpayer’s application for a loan or other benefit authorizing the grantor of the loan or
other benefit to obtain any financial information, including returns or return information, from any source as the grantor may
request for purposes of verifying information supplied on the application, does not
meet the requirements of paragraph (b)(1)
of this section because the provision is not
a separate written document relating solely
to the disclosure of returns and return information. In addition, the provision does
not contain the other information specified in paragraph (b)(1) of this section.
(2) Method of signing. A request for or
consent to disclosure may be signed by any
method of signing the Secretary has prescribed pursuant to §301.6061–1(b) in
forms, instructions, or other appropriate
guidance.
(3) Permissible designees and public forums. Permissible designees under this section include individuals; trusts; estates;
corporations; partnerships; federal, state, local and foreign government agencies or subunits of such agencies; or the general public.
When disclosures are to be made in a public forum, such as in a courtroom or congressional hearing, the request for or consent
to disclosure must describe the circumstances surrounding the public disclosure,
e.g., congressional hearing, judicial proceeding, media, and the date or dates of the
disclosure. When a designee is an individual, this section does not authorize disclosures to other individuals associated with
such individual, such as employees of such
individual or members of such individual’s staff.
(4) Authority to execute a request for or
consent to disclosure. Any person who may

913

obtain returns under section 6103(e)(1)
through (5), except section 6103(e)(1)(D)
(iii), may execute a request for or consent to disclose a return or return information to third parties. For taxpayers that are
legal entities, such as corporations and municipal bond issuers, any officer of the entity with authority under applicable state law
to legally bind the entity may execute a request for or consent to disclosure. A person described in section 6103(e)(6) (a
taxpayer’s representative or individual holding a power of attorney) may not execute
a request for or consent to disclosure unless the designation of representation or
power of attorney specifically delegates such
authority. A designee pursuant to this section does not have authority to execute a
request for or consent to disclosure permitting the Internal Revenue Service to disclose returns or return information to
another person.
(5) No disclosure of return information if impairment. A disclosure of return
information shall not be made under this
section if the Internal Revenue Service determines that the disclosure would seriously impair federal tax administration (as
defined in section 6103(b)(4) of the Internal Revenue Code).
(f) Effective date. This section is applicable on April 29, 2003.
§301.6103(c)–1T [Removed]
Par. 3. Section 301.6103(c)–1T is removed.
PART 602—OMB CONTROL
NUMBERS UNDER THE
PAPERWORK REDUCTION ACT
Par. 4. The authority citation for part 602
continues to read as follows:
Authority: 26 U.S.C. 7805.
Par. 5. In §602.101, paragraph (b) is revised as follows:
1. The following entry to the table is
removed:
§602.101 OMB Control numbers.
*****
(b) * * *

May 19, 2003

CFR part or section where
Current OMB
identified and described
control No.
*****
301.6103(c)–1 ........................................................................................................................................................... 1545–0280
*****
2. The following entry is added in numerical order to the table:

§602.101 OMB Control numbers.

(b) * * *

*****

CFR part or section where
Current OMB
identified and described
control No.
*****
301.6103(c)–1 ........................................................................................................................................................... 1545–1816
*****

Section 6695.—Other
Assessable Penalties With
Respect to the Preparation of
Approved April 9, 2003.
Income Tax Returns for Other
Pamela F. Olson, Persons
David A. Mader,
Assistant Deputy Commissioner
of Internal Revenue.

Assistant Secretary of the Treasury.
(Filed by the Office of the Federal Register on April 28, 2003,
8:45 a.m., and published in the issue of the Federal Register for April 29, 2003, 68 F.R. 22596)

26 CFR 1.6996–1: Other assessable penalties with
respect to the preparation of income tax returns for
other persons.

T.D. 9053
Section 6104.—Publicity of
Information Required From
Certain Exempt Organizations
and Certain Trusts
Questions and answers relating to the reporting and
disclosure requirements for political organizations described in section 527. See Rev. Rul. 2003–49, page
903.

Section 6651.—Failure to File
Tax Return or to Pay Tax
Questions and answers relating to the reporting and
disclosure requirements for political organizations described in section 527. See Rev. Rul. 2003–49, page
903.

Section 6652.—Failure to File
Certain Information Returns,
Registration Statements, etc.
Questions and answers relating to the reporting and
disclosure requirements for political organizations described in section 527. See Rev. Rul. 2003–49, page
903.

May 19, 2003

DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR part 1
Tax Return Preparers —
Electronic Filing
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Temporary regulations.
SUMMARY: This document contains temporary regulations to facilitate electronic filing by tax return preparers. The existing
regulations, which contain references to
manually signed returns, have resulted in
uncertainty over whether preparers must
produce manually signed, paper copies of
returns for taxpayers and for the preparers’ records. The temporary regulations
clarify that preparers may avoid paper copies by retaining and furnishing to taxpayers copies of returns in electronic or digital
format prescribed by the Commissioner.
DATES: Effective Date: These regulations
are effective by April 24, 2003.
Applicability Date: For dates of applicability, see §1.6107–2T(b) and §1.6695–
1T(b)(5).

914

FOR FURTHER INFORMATION CONTACT: Richard Charles Grosenick, (202)
622–7940 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains temporary regulations that amend the Income Tax Regulations (26 CFR part 1) under sections 6107
and 6695 of the Internal Revenue Code
(Code) to facilitate electronic filing and
recordkeeping by tax return preparers. Section 6695 of the Code imposes various penalties on tax return preparers, including a
penalty for failure to sign the returns that
they prepare. Originally, the regulations under section 6695 contemplated only manually signed (i.e., paper) returns. Although
the regulations under section 6695 were
amended in 1996 to permit tax return preparers to sign and file returns electronically in the manner prescribed by the
Secretary (see T.D. 8689, 1997–1 C.B. 214
[61 FR 65319]) (Dec. 12, 1996), §1.6695–
1(b) of the regulations continues to refer to
manually signed returns and copies. Those
references have resulted in uncertainty over
whether preparers must produce manually signed, paper copies of returns to satisfy their obligations under section 6107 to
provide copies of returns to taxpayers and
keep copies of returns in their records.
These temporary regulations eliminate
the references to manually signed returns
in §1.6695–1(b). In addition, they provide that the Commissioner may prescribe,
in forms, instructions, or other appropriate guidance, the manner in which preparers may satisfy their obligations under
section 6107 to furnish returns to taxpay-

2003–20 I.R.B.