Notices. Notice and request for comments
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BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-158138-04] Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).
Currently, the IRS is soliciting comments concerning NPRM and temporary regulations, REG-128138-04, Information Returns by Donees Relating to Qualified Intellectual Property Contributions. DATES: Written comments should be received on or before October 24, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulations should be directed to Allan Hopkins, at
(202)622-6665, or at Internal Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at *Allan.M.Hopkins@irs.gov* . SUPPLEMENTARY INFORMATION: *Title:* Information Returns by Donees Relating to Qualified Intellectual Property Contributions. *OMB Number:* 1545-1932. *Regulation Project Number:* REG-158138-04. *Abstract:* The regulations are necessary to implement section 882 of the American Jobs Creation Act of 2004, which directs that regulations be issued regarding information returns by donees relating to qualified intellectual property contributions made afterJune 3, 2004. *Current Actions:* There is no change to this existing regulation. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Not-for-profit institutions. *Estimated Number of Respondents:* 10,000. *Estimated Total Burden Hours:* 2. The following paragraph applies to all of the collections of information covered by this notice: 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 OMB control number. 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 tax return information are confidential, as required by 26 U.S.C. 6103. *Request for Comments:* Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on:
(a)Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility;
(b)the accuracy of the agency's estimate of the burden of the collection of information;
(c)ways to enhance the quality, utility, and clarity of the information to be collected;
(d)ways to minimize the burden of the collection of information on respondents, including through the use 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 services to provide information. Approved: August 17, 2005. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E5-4610 Filed 8-22-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 941 TeleFile AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 941 TeleFile, Employer's Quarterly Federal Tax Return. DATES: Written comments should be received on or before October 24, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn Kirkland Internal Revenue Service, room 6512, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Larnice Mack at Internal Revenue Service, room 6512, 1111 Constitution Avenue NW., Washington, DC 20224, or at
(202)622-3179, or through the Internet at ( *Larnice.Mack@irs.gov* ). SUPPLEMENTARY INFORMATION: *Title:* Employer's Quarterly Federal Tax Return. *OMB Number:* 1545-1509. *Form Number:* 941 TeleFile. *Abstract:* 941 TeleFile is used by employers to report by telephone payments made to employees subject to income and social security/Medicare taxes and the amounts of these taxes. It may be used instead of filing Form 941. *Current Actions:* There are no changes being made to the form at this time. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Business or other for-profit organizations, not-for-profit institutions, and state local, or tribal governments. *Estimated Number of Responses:* 920,000. *Estimated Time Per Response:* 6 hours, 1 minute. *Estimated Total Annual Burden Hours:* 5,704,000. The following paragraph applies to all of the collections of information covered by this notice: 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 OMB control number. 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 tax return information are confidential, as required by 26 U.S.C. 6103. *Request for Comments:* Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on:
(a)Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility;
(b)the accuracy of the agency's estimate of the burden of the collection of information;
(c)ways to enhance the quality, utility, and clarity of the information to be collected;
(d)ways to minimize the burden of the collection of information on respondents, including through the use 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 services to provide information. Approved: August 16, 2005. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E5-4611 Filed 8-22-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF TREASURY Internal Revenue Service Discontinuance of Non-Encrypted Options for IRS E-file for the 2006 Filing Season and Discontinuance of IRS-Provided Dial-Up and ISDN Lines AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final notice. SUMMARY: Internal Revenue Service has provided the ability for *IRS e-file* program participants, who transmit directly to the Electronic Management System (EMS), to use only IRS approved encryption methods for the 2006 and later filing seasons. States that are retrieving their returns from the State Retrieval SubSystem
(SRS)have been informed that they will do so via the EMS. This information pertains to *IRS e-file* software developers who currently prepare software packages for direct dial-up transmission to *IRS e-file* EMS sites for individual and business electronic returns and electronic tax documents, for states participating in IRS federal/state e-file, and also for transmitters who have dedicated leased lines. All trading partners (transmitters) who directly transmit to the IRS EMS must use either the IRS Internet solution (described below) or they must purchase and install in IRS facilities Federal Information Processing Standards (FIPS)-compliant and IRS-approved encrypted dedicated leased lines. This solution is not for the Forms 1120 and 990 series submitted directly to the Modernized e-file
(MeF)platform through the Registered User Portal or through the Application-to-Application method. It is not for the Information Returns, such as 1098, 1099, etc. to the FIRE system. It is not for the filing of forms W-2 to the Social Security Administration. The IRS will attempt to ensure that the standards described in the encryption solution documentation are generally compliant to those adopted by other IRS e-commerce Internet interfaces. DATES: During 2005, the IRS will phase down the number of its existing analog PSTN dial-up line services and its companion existing ISDN dial-up line services. The service will shut off connections to the analog dial infrastructure but will maintain lines temporarily to use if emergency conditions warrant. Full IRS-provided dial up infrastructure retirement is planned for 2006. The Internal Revenue Service will allow testing to its authorized e-file software developers through a current production 2005 Assurance Testing
(ATS)facility for authorized e-file transmitters and software developers and to its 2006 ATS. The Internal Revenue Service encourages all current and prospective transmitters to begin using the new encryption methods as soon as possible. *Last 2005 Production/test* transmissions to EMS on IRS-provided dial-up or ISDN lines: • 1040 family, Electronic Tax Documents, State Returns for Individuals, State Acknowledgments—10/20/2005. • 940, 941, 990, 1041, 1065, 1120, State Returns for Fiduciary Returns—12/29/05. *First 2006 Test* transmissions to EMS via encrypted transmissions, using either
(1)Internet Secure Sockets Layer
(SSL)with TELNET/S protocol or
(2)FIPS-compliant, trading-partner provided encrypted dedicated leased line—11/1/05. Specific return test and production schedules will appear on the *IRS e-file* for tax professionals' page on the *irs.gov* Web site. SUPPLEMENTARY INFORMATION: The Internet filing solution utilizes Secure Sockets Layer
(SSL)Version 3.0 with 128-bit encryption keys in an operational mode using the current modem based file transmission commands within a client commonly termed “TELNET/S”. The dedicated line encryption options must be compliant with Federal Information Processing Standards
(FIPS)and approved by IRS. See below for more information. The Internet filing solution is a replacement of the current dial-up transmissions to the EMS. If the software package for direct filing to IRS EMS provides for Internet filing, it must include an interface to the IRS EMS Front-End Processing Systems' Encrypted Interface URL site. Background The Internal Revenue Service is charged with protecting taxpayer information using the most feasible, efficient and appropriate methods of protection available. Encrypting the transmissions between the trading partners and the IRS enhances and completes the existing security provided by the trading partners' systems and by the IRS security zone. Many IRS trading partners are subject to the Gramm-Leach-Bliley Act
(GLBA)of 1999 and the Federal Trade Commission Privacy and Safeguards Rules, effective May 23, 2003. The methods the IRS offers in this announcement fully accommodate the requirements of the GLBA to encrypt the transmission of sensitive data. Encryption solutions began with the Acceptance Testing System
(ATS)in November 2004. For the 2005 filing season, many *IRS e-file* transmitters began successfully using the encrypted solutions, discontinuing use of non-encrypted transmissions whether by dedicated or dial-up links on the Public Switched Telephone Network
(PSTN)for filers of Forms 940, 941, 1040, 1041, 1065, electronic tax documents, state Acknowledgment Files, and 990 family and 1120 family who are using the Electronic Management System. Internet Transmission Filers Recognizing that the majority of e-commerce and e-government applications are migrating to the Internet and using standard technologies, the Internal Revenue Service has provided the ability for authorized e-file Trading Partners to electronically transmit return information via an IRS-provided and certified secure Internet transport. Use of this secure Internet transport will require the use of Secure Sockets Layer
(SSL)Version 3.0 using 128-bit encryption keys in an operational mode using the current modem based file transmission commands within a client commonly termed “TELNET/S”. Note that EMS is unable to support the FTP protocol over the TELNET/S connection, but will continue to support Zmodem, YModem Batch, and XModem 1K protocols. Dedicated Line Filers Based on an analysis of various e-file trading partner capabilities, the Internal Revenue Service began permitting the use of a minimum 128-bit Federal Information Processing Standards
(FIPS)approved but trading partner-chosen, procured, and installed method of encryption for use on trading partner-provided dedicated line(s), effective for the 2005 Filing Season. These dedicated lines' termination points may continue to be at the Martinsburg and Memphis EMS locations and may continue to use the existing TELNET and FTP protocol methods. Transmitters may install new encrypted lines, including ISDN, if they are approved by IRS. IRS sent to each trading partner with a dedicated line a revised annual Dedicated Leased Line Application on which the Trading Partner must identify the evaluation number referencing the chosen encryption method ( *e.g.* , Brand, Model Number, FIPS 140-x, Evaluation Number xxx, and Evaluation Date). Means of termination points for encrypted transmissions for dedicated line users could vary, determined by user configuration. IRS will contact each dedicated leased line Trading Partner after receiving a revised dedicated leased line application. IRS is discontinuing support of dedicated lines' on IRS network equipment for filers of individual returns on November 1, 2005 and for business returns on December 30, 2005. Cost Impacts and Taxpayer Burdens The cost impact of the Internet SSL method to IRS e-filers is expected to be minimal. Support for SSL is provided at no extra cost in most Operating Systems available for the last five years, and is supported by the majority of Internet Service Providers (ISPs). The transmitters will incur the cost of the ISP, however, many of them already have and use an ISP. Currently the transmitters must pay for the long distance telephone call to the IRS front-end sites, and must make multiple calls if their transmission volume is high. Historic technologies also incur “dropped” calls. With use of the Internet, these occurrences should be reduced. Additionally, dial up access to ISPs are normally via local calls, including alternate phone numbers. Throughput transmission times to EMS have been very fast via the Internet. ADDRESSES: Authorized *IRS e-file* Software Developers and dedicated leased line transmitters who have not requested the encryption solution documentation, should immediately e-mail requests with the “Doing-Business-As” Company name, ETIN, and EFIN to *efile.transmission.encryption@irs.gov* . FOR FURTHER INFORMATION CONTACT: Questions will also be taken over the telephone. Call Carolyn Davis—202-283-0589 (not a toll-free number). You may write to Carolyn E. Davis, Senior Program Analyst, IRS, Electronic Tax Administration, OS:CIO:I:ET:S:TP, 5000 Ellin Road, Room C4-187, Lanham, MD 20706. Dated: August 17, 2005. Kim Cooper, Acting Director, Strategic Services Division, Electronic Tax Administration. [FR Doc. E5-4613 Filed 8-22-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Multilingual Initiative
(MLI)Issue Committee Will be Conducted (Via Teleconference) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Multilingual Initiative
(MLI)Issue Committee will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Tuesday, September 13, 2005 from 2:30 p.m. to 3:30 p.m. ET. FOR FURTHER INFORMATION CONTACT: Inez E. De Jesus at 1-888-912-1227, or
(954)423-7977. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App.
(1988)that an open meeting of the Taxpayer Advocacy Panel Multilingual Initiative Issue Committee will be held Tuesday, September 13, 2005 from 2:30 p.m. to 3:30 p.m. ET via a telephone conference call. If you would like to have the TAP consider a written statement, please call 1-888-912-1227 or
(954)423-7977, or write Inez E. De Jesus, TAP Office, 1000 South Pine Island Rd., Suite 340, Plantation, FL 33324. Due to limited conference lines, notification of intent to participate in the telephone conference call meeting must be made with Inez E. De Jesus. Ms. De Jesus can be reached at 1-888-912-1227 or
(954)423-7977, or post comments to the Web site: *http://www.improveirs.org.* The agenda will include the following: Various IRS issues. Dated: August 18, 2005. Martha Curry, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 05-16717 Filed 8-22-05; 8:45 am]
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- Pub. L. 104-13
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