Final Regs Presccribe Seals for Certain IRS Officers

 [4830-01-M]

 ACTION: Final regulations.

 SUMMARY: This document contains final regulations relating to the authority contained within section 7514 of the Internal Revenue Code (the "Code") to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury are currently delegated. The amendment prescribes a seal of office for the District Director of Internal Revenue at Ft. Lauderdale, Fla.; Houston, Texas; Laguna Niguel, CA.; Las Vegas, Nevada; Sacramento, CA.; and San Jose Dist.; the Assistant Commissioner (International); the Director, Internal Revenue Service Center, Southwest Region, Ogden, Utah; the Director, Internal Revenue Service Detroit Computing Center, Detroit, Michigan; and the Director, Internal Revenue Compliance Center, Southwest Region, Austin, Tex.

 EFFECTIVE DATES: These regulations are effective on the following dates:

(1) section 301.7514-1(a)(2)(ii) --

 August 24, 1981 (District Director of Internal Revenue, Houston, Texas);

 March 3, 1985 (District Director of Internal Revenue, Reno, Nev.); and

 June 6, 1986 (District Director of Internal Revenue, Ft. Lauderdale, Fla.).

(2) sections 301.7514-1(a)(2)(iii) and (a)(2)(iv) -- October 1, 1983.

(3) sections 301.7514-1(a)(2)(v) and (a)(2)(vi) -- March 3, 1985.

(4) section 301.7514-1(a)(3) -- February 27, 1986.

(5) section 301.7514-1(a)(5)(ii) -- January 24, 1985.

(6) section 301.7514-1(a)(6) -- October 1, 1988.

(7) section 301.7514-1(a)(7) -- September 18, 1989.

 FOR FURTHER INFORMATION CONTACT: Cheryl L. Oseekey of the Office of Assistant Chief Counsel (Income Tax and Accounting), Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, D.C. 20224, Attention: CC:IT&A:07 (202-566-3388, not a toll-free call).

SUPPLEMENTARY INFORMATION:

BACKGROUND

This document amends the Procedure and Administration Regulations (26 CFR 301) under section 7514 of the Code and is issued under the authority contained in section 7805 (68A Stat. 917; 26 U.S.C. 7805). Section 7514 was enacted by section 91 of the Technical Amendments Act of 1958 (Pub. L. 85-866, 72 Stat. 1667) and amended by section 1906(b)(13)(A), (M) of the Tax Reform Act of 1976 (Pub. L. 94-455, 90 Stat. 1834, 1835).

EXPLANATION OF PROVISIONS

 Section 7514 of the Code authorizes the Secretary of the Treasury to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury are delegated. Seals have been previously prescribed by the Secretary, under this authority. This document contains amendments so that a seal of office is prescribed for each district director, officer, or employee of the Treasury Department currently authorized to affix a seal to those certain documents specified within section 7514. The amendments reflect additions, deletions, relocations, and changes in the name of offices that have occurred subsequent to the latest prior amendment of the regulations.

SPECIAL ANALYSES

 It has been determined that these rules are not major rules as defined in Executive Order 12291. Therefore, a Regulatory Impact Analysis is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and, therefore, a Regulatory Flexibility Analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, these rules were submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.

DRAFTING INFORMATION

 The principal author of these amendments is Cheryl L. Oseekey of the Office of Assistant Chief Counsel (Income Tax and Accounting), Internal Revenue Service. Other personnel from the Internal Revenue Service and Treasury Department participated in developing the rules.

LIST OF SUBJECTS

26 CFR Part 301

 Administrative practice and procedure, Alimony, Bankruptcy, Child support, Continental shelf, Courts, Crime, Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Investigations, Law enforcement, Oil pollution, Penalties, Pensions, Reporting and recordkeeping requirements, Statistics, Taxes.

Treasury Decision 8414

ADOPTION OF AMENDMENTS TO THE REGULATIONS

Accordingly, title 26, part 301 of the Code of Federal Regulations is amended as follows:

Paragraph 1. The authority citation for part 301 continues to read in part:

Authority: Sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805

* * *

Par. 2. Section 301.7514-1 is amended as follows:

1. Paragraph (a)(2)(ii) is amended by removing "District Director of Internal Revenue, Reno, Nev.", and by adding in the appropriate locations "District Director of Internal Revenue, Ft. Lauderdale, Fla.", and "District Director of Internal Revenue, Houston, Texas.

2. New paragraphs (a)(2)(iii) through (a)(2)(vi) are added to read as set forth below.

3. Paragraph (a)(3) is revised to read as set forth below.

4. Paragraph (a)(5)(ii) is amended by removing "Director, Internal Revenue Service Center, Western Region, Ogden, Utah." and by adding in the appropriate location "Director, Internal Revenue Service Center, Southwest Region, Ogden, Utah".

5. Paragraph (a)(6) is revised to read as set forth below.

6. A new paragraph (a)(7) is added to read as set forth below.

SECTION 301.7514-1 SEALS OF OFFICE.

(a) * * *

(2) * * *

(iii) There is hereby established an official seal in and for each of the offices of district director of internal revenue listed in paragraph (a)(2)(iv) of this section. The seal is described as follows, and one such seal is illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words "DISTRICT DIRECTOR OF INTERNAL REVENUE" and in the lower part the location of the office for which the seal is established.

[seal omitted]

(iv) The offices of district director of internal revenue for which seals are established in paragraph (a)(2)(iii) of this section are as follows:

District Director of Internal Revenue, Laguna Niguel, CA.,

District Director of Internal Revenue, Sacramento, CA.,

District Director of Internal Revenue, San Jose Dist.

(v) There is hereby established an official seal in and for the office of district director of internal revenue listed in paragraph (a)(2)(vi) of this section. The seal is described as follows, and illustrated below: A circle within which shall appear the Internal Revenue emblem. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words "DISTRICT DIRECTOR OF INTERNAL REVENUE" and in the lower part the location of the office for which the seal is established.

[seal omitted]

(vi) The office of district director of internal revenue for which the seal is established in paragraph (a)(2)(v) of this section is as follows:

District Director of Internal Revenue, Las Vegas, Nevada.

(3) ASSISTANT COMMISSIONER (INTERNATIONAL). There is hereby established in and for the office of the Assistant Commissioner (International) an official seal. The seal is described as follows, and illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield and side wreaths. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words "ASSISTANT COMMISSIONER (INTERNATIONAL)" and in the lower part "Washington, D.C. Internal Revenue Service".

[seal omitted]

(6) DIRECTOR OF INTERNAL REVENUE COMPUTING CENTER. There is hereby established in and for the office of the Director of the Internal Revenue Computing Center an official seal. The seal is described as follows, and illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words "DIRECTOR, INTERNAL REVENUE SERVICE" and in the lower part "Detroit Computing Center Detroit, Michigan".

[seal omitted]

(7) DIRECTOR OF INTERNAL REVENUE COMPLIANCE CENTER. There is hereby established in and for the office of the Director of the Internal Revenue Compliance Center an official seal. The seal is described as follows, and illustrated below: A circle within which shall appear that part of the seal of the Treasury Department represented by the shield and side wreaths. Exterior to this circle and within a circumscribed circle in the form of a rope shall appear in the upper part the words "DIRECTOR, INTERNAL REVENUE COMPLIANCE CENTER" and in the lower part "Southwest Region Austin, Tex".

 [seal omitted]