For Tax Professionals  
DL-40-95 September 27, 1996

Disclosure of Returns & Return Information to Procure
Property or Services for Tax Administration Purposes

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [DL-40-95] RIN 1545-AT48

TITLE: Disclosure of Returns and Return Information to Procure Property or Services for Tax Administration Purposes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: These proposed regulations relate to the disclosure of returns and return information in connection with the procurement of property and services for tax administration purposes. The amendments would authorize the Department of Justice, including offices of United States Attorneys, to make such disclosures. Current disclosure authority within the Department of Justice rests only with the Tax Division. The amendments also reflect a change to the law made by the Omnibus Budget Reconciliation Act of 1990 regarding the type of services about which disclosures may be made.

DATES: Comments and requests for a public hearing must be received by March 14, 1996.

ADDRESSES: Send submissions to: CC: DOM: CORP: R (DL-40-95), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. In the alternative, submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC: DOM: CORP: R (DL-40-95), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue N.W., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Donald Squires, 202-622- 4570 (not a toll-free number).

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