Final Regs Provide for Uniform Seal of Office

 [4830-01-u]

ACTION: Final regulations.

SUMMARY: This document contains final regulations relating to the authority contained within section 7514 of the Internal Revenue Code to prescribe or modify seals of office. These regulations provide an additional or alternative uniform seal for use by internal revenue offices throughout the country. In addition this regulation publishes what will be the newly reorganized regional and district offices, computing centers, submission processing centers, and customer service centers of the IRS.

EFFECTIVE DATE: October 27, 1995.

FOR FURTHER INFORMATION CONTACT: Robert A. Walker, (202) 622-3640 (not a toll-free call).

SUPPLEMENTARY INFORMATION:

BACKGROUND

These final regulations amend the Procedure and Administration Regulations (26 CFR part 301) under section 7514 of the Internal Revenue Code (Code) and are 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 (Public Law 85-866, 72 Stat. 1667) and amended by section 1906(b)(13)(A), (M) of the Tax Reform Act of 1976 (Public Law 94-455, 90 Stat. 1834, 1835). The IRS published a notice of proposed rulemaking in the Federal Register on January 3, 1995, (60 FR 83) providing proposed rules under section 7514 of the Code. No public comments were received. Subsequent to publication of the notice of proposed rulemaking, the IRS announced that it was reorganizing its offices as a streamlining measure, and, beginning October 1, 1995, would be eliminating some offices and adding others. These final regulations list the IRS offices that will result from the full implementation of the reorganization, and indicates that the Commissioner can designate other offices that are authorized to use the uniform seal.

EXPLANATION OF PROVISIONS

Section 301.7514-1 currently provides for several different seals of office for various offices of internal revenue throughout the country. These final regulations permit internal revenue offices to keep the official seal currently in use, but provide for a uniform Internal Revenue Service seal for use when replacement of the current seal becomes necessary, or for other reasons such as the establishment of a new office or the relocation of an office to a new geographic area. The uniform seal can be used by all internal revenue offices throughout the country that are currently authorized by the Commissioner to use a seal, the new internal revenue offices created as the result of the impending reorganization of the IRS that is to be implemented starting October 1, 1995, and any other internal revenue office authorized by the Commissioner to use a seal.

SPECIAL ANALYSES

It has been determined that this Treasury Decision is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment 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, the notice of proposed rulemaking was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

DRAFTING INFORMATION

The principal author of these regulations is Robert A. Walker of the General Litigation Division, Office of Chief Counsel, IRS. However, other personnel from the IRS and the Treasury Department participated in their development.

LIST OF SUBJECTS IN 26 CFR PART 301

Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements.

ADOPTION OF AMENDMENTS TO THE REGULATIONS

Accordingly, 26 CFR part 301 is 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 301.7514-1 is amended as follows:

a. Paragraphs (a)(2) through (a)(7) are redesignated as (a)(3) through (a)(8).

b. New paragraph (a)(2) is added.

The addition reads as follows:

SECTION 301.7514-1 SEALS OF OFFICE.

(a) * * *

(2) ESTABLISHMENT OF UNIFORM SEAL. (i) In addition to the seals of office prescribed for those offices set forth in paragraphs (a)(3) through (8) of this section, a uniform seal for use by any office of internal revenue is established. The uniform seal is described as follows, and is illustrated in this paragraph (a)(2)(i). A circle within which shall appear that part of the seal of the Treasury Department represented by the shield with a dark background. Exterior to this circle and within a circumscribed circle forming the exterior of the seal shall appear words describing the specific office of internal revenue authorized to use the seal under this section. This paragraph (a)(2) is effective on October 27, 1995. The uniform seal is as follows:

[Insert seal here]

(ii) The uniform seal may be used by any office of internal revenue set forth in paragraphs (a)(3) through (8) of this section, and any other office designated by the Commissioner to use a seal, including the following internal revenue offices resulting from a reorganization of the IRS that will be implemented beginning October 1, 1995:

 Office of Regional Commissioner for: