This document contains previously
approved final regulations replacing the existing regulation that
establishes the procedures to be followed by IRS officers and
employees upon receipt of a request or demand for disclosure of IRS
records or information. The purpose of the final regulations is to
provide specific instructions and to clarify the circumstances
under which more specific procedures take precedence. The final
regulations extend the application of the regulation to former IRS
officers and employees as well as to persons who are or were under
contract to the IRS. The final regulations affect current and
former IRS officers, employees and contractors, and persons who
make requests or demands for disclosure.
US Code:
5 USC
301 Name of Law: Departmental regulations
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.