Part III. Administrative, Procedural, and Miscellaneous

terminative. The revenue procedure listed below relates to the Disclosure Authorization Lists submitted by business entities to the district office(s) with which telephone contact is expected and maintained only by those district offices. These lists provide the names and social security numbers of employees who are authorized to receive confidential tax information of the business entities. The revenue procedure is made obsolete by a change in the Service’s telephone environment. Presently, if a Disclosure Authorization List is in effect, an authorized employee who contacts the Service by telephone to resolve a business tax matter may be talking to a customer service representative from a district or service center that does not have access to the Disclosure Authorization List. In this situation, the customer service representative would not be able to determine if the employee on the telephone has authorization to receive confidential tax information of the business.

In the present environment, the Service advises a business entity to use Form 8821, Tax Information Authorization, to designate its employees to receive its tax information. The designated employees’ names are recorded on the Centralized Authorization File so that the employees’ authorizations would be available in any district or service center. See Statement of Procedural Rules, 1991-1 C.B. 717 for more information.

Accordingly, the revenue procedure listed below is obsolete.

Rev. Proc. No. C.B. Citation

80–46 1980–2, 779

Deposit of Excise Taxes

Notice 98–36

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Technical amendment.

SUMMARY: This document contains technical amendments to final regulations (T.D. 8685 [1996–2, C.B. 174]), which were published in the Federal Register for November 12, 1996, at 61 F.R. 58004, relating to deposit of excise taxes.

EFFECTIVE DATE: March 31, 1998.

FOR FURTHER INFORMATION CONTACT: Dale Goode (202) 622-6795 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this technical amendment provide guidance under section 6302 relating to deposit of excise taxes.

Need for Correction

This amendment serves to correct references found in §40.6302(c)–3. Currently, a number of incorrect references appear in §40.6302(c)–3(g) of the Code of Federal Regulations (26 CFR part 40). As published in the Federal Register on November 12, 1996 (61 F.R. 58004), paragraph (f) of §40.6302(c)–3 was redesignated as paragraph (g), and the internal references were not changed to reflect this.

- - - -

Accordingly, 26 CFR part 40 is amended by making the following correcting amendments:

PART 40—EXCISE TAX PROCEDURAL REGULATIONS

Paragraph 1. The authority citation for part 40 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * *

§40.6302(c)–3(g) [Amended]

Par. 2. Section 40.6302(c)–3 is amended by removing the reference “(f)” and adding “(g)” in its place in the following locations:

1. Paragraph (g)(1) introductory text.
2. Paragraphs (g)(2)(i) and (g)(2)(ii).
3. Paragraph (g)(3) introductory text.
4. Paragraph (g)(3), paragraph (b) of the Example.

Dale D. Goode, Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on March 30, 1998, 8:45 a.m., and published in the issue of the Federal Register for March 31, 1998, 63 F.R. 15292)

26 CFR 601.502: Requirement for conference— recognition to practice and, in certain cases, power of attorney or tax information authorization. (Also, Part I, section 6103; 301.6103(c)–1.)

Rev. Proc. 98–43

The Internal Revenue Service is continuing its program of reviewing and identifying those revenue procedures that, although not specifically revoked or superseded, are no longer considered de

July 20, 1998 8 1998–29 I.R.B.