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ess as of th open or other case or inpeopursued to conch

s own title, bur capacity and

with respect to the administration, col- shall not be exercised by the Tax ment Order 221-3, before the effective lection and enforcement and assess- Legislative Counsel if in his judgment date of this Order may require ratifiment of the taxes (including interest the regulation should be approved by cation, such action is hereby ratified. and penalties) imposed by the North- the Assistant Secretary (Tax Policy). 4. Each wagering tax case or inern Mariana Islands Social Security 3. The authority delegated herein vestigation open or otherwise in procAct, heretofore delegated to the Sec- to the Tax Legislative Counsel may be ess as of the date of this Order shall retary of the Treasury by a Memo- exercised by the Deputy Tax Legis- be pursued to conclusion by the agency randum of Agreement and Delegation lative Counsel, in his own capacity and processing the same on that date. made effective as of January 1, 1977, under his own title, but only if there 5. This Order is effective immedi

is hereby delegated to the Commis- is a vacancy in the position of Tax ately. All delegations inconsistent | sioner of Internal Revenue.

Legislative Counsel.

with this Order are revoked. 1 The Commissioner of Internal Treasury Department Order No. Revenue may redelegate such author- 190-1 dated January 8, 1973 [1973-1

Dated January 14, 1977. ity to any officer or employee of the C.B. 846), is rescinded effective this

William E. Simon, Internal Revenue Service. date.

Secretary of the Treasury. William E. SIMON, DECEMBER 29, 1976.

(Filed by the Office of the Federal Register Secretary of the Treasury

on January 18, 1977; 8:45 a.m., and

CHARLES M. WALKER, published in the issue of the Federal DECEMBER 31, 1976

Assistant Secretary (Tax Policy).

Register for January 19, 1977, 42 F.R.

3725) (Filed by the Office of the Federal Register (Filed by the Office of the Federal Register on January 7, 1977; 8:45 a.m., and pub

Treasury Department Order

on January 6, 1977, 8:45 a.m., and lished in the issue of the Federal Regis published in the issue of the Federal No. 247 ter for January 10, 1977, 42 F.R. 2151) Register for January 7, 1977, 42 F.R. 1559)

Authority to Represent Interests of Department of the Treasury in Pro

ceedings Before New Jersey Board of Treasury Department Order 190-1 Treasury Department Order

Public Utility Commissioners InvolvRev. No. 221-3 (Rev. 2)

ing Telephone Monitoring Restric

tions. Delegation of Authority to Approve Transfer of Functions to the Internal Revenue Regulations

Internal Revenue Service

1. Pursuant to the provisions of the

General Services Administration's Fedi By virtue of the authority vested in By virtue of the authority vested in eral Property Management Regula

the Secretary of the Treasury, which me as the Secretary of the Treasury, tions. Temporary Regulation F-407, authority has been delegated to me as including the authority in Reorganiza- 42 FR 2355 (1977), delegating auAssistant Secretary (Tax Policy) by tion Plan No. 26 of 1950, it is ordered thority to the Secretary of the TreasTreasury Department Orders No. 150- that:

ury to represent the interests of the 41 (1956-1 C.B. 1009) and No. 190 1 . There is hereby transferred to the Department of the Treasury in pro(Revised), the authority to approve Commissioner, Internal Revenue Serv- ceedings before the New Jersey Board regulations relating to the internal ice those functions, powers and duties of Public Utility Commissioners, it is revenue laws is redelegated as follows: of the Director of the Bureau of Al- hereby ordered that:

1. To the Deputy Assistant Secre- cohol, Tobacco and Firearms arising (a) The Commissioner of Internal · tary (Tax Legislation). This author- under laws relating to taxes on wager- Revenue is delegated authority to rep

ity may be exercised by him in his ing and the provisions of Treasury De- resent the interests of the Department own capacity and under his own title, partment Order 221-3 (1975-1 C.B. of the Treasury before the New Jersey and he shall be responsible for refer- 758, 1976-1 C.B. 584].

Board of Public Utility Commission$ ring to the Assistant Secretary (Tax 2. All regulations prescribed, allers in a proceeding involving review

Policy) any regulations on which ac- rules and instructions issued, and all of the standards for restrictions on tion should be appropriately taken by forms adopted for administration of telephone monitoring (Docket No. him.

the wagering tax laws in effect or in 752-110); 2. To the Tax Legislative Counsel, use on the date of this Order shall (b) This authority shall be exerbut only if the positions of Deputy As- continue in effect or in use until super- cised in accordance with the policies, sistant Secretary (Tax Legislation) seded or revised by the Commissioner. procedures, and controls prescribed by and Deputy Assistant Secretary (Tax 3. To the extent that any action the General Services Administration. Analysis) are both vacant and the As- taken by the Director of the Bureau of (c) The Commissioner may redelesistant Secretary (Tax Policy) is away Alcohol. Tobacco and Firearms, or his gate this authority to any officer or

control.

2. This delegation is effective December 30, 1976.

GEORGE H. Dixon, Acting Secretary of the Treasury.

on January 31, 1977; 8:45 a.m., and published in the issue of the Federal Register for February 1, 1977, 42 F.R. 6027)

Suspension of Attorneys, Certified Public Accountants and Enrolled Agents from Practice before the Internal Revenue Service

Under Section 1026, Title 31 of the being employed by or sharing fees ment will appear in the weekly BulUnited States Code (1970 ed.), the with, any practitioner disbarred or letin at the earliest practicable date Secretary of the Treasury, after due under suspension from practice be- after such action and will continue to notice and opportunity for hearing, is fore the Internal Revenue Service. appear in the weekly Bulletins for authorized to suspend or disbar from To enable attorneys, certified pub- five successive weeks for each attorpractice before the Internal Revenue lic accountants and enrolled agents to ney, certified public accountant or Service any person who has violated identify such disbarred or suspended enrolled agent so suspended or disthe rules and regulations governing practitioners, the Director of Practice barred and will later be consolidated the recognition of attorneys, certified

will announce in the Internal Reve- and published in the Cumulative public accountants or enrolled agents

nue Bulletin the name and addresses Bulletin. to practice before the Internal Revenue Service.

of practitioners who have been dis After due notice and hearing beAttorneys, certified public account

barred or suspended from such prac- fore the Administrative Law Judge, ants and enrolled agents are prohib- tice, their designation as attorney, the following certined public account ited in any Internal Revenue Service certified public accountant or enrolled ant was suspended from further pracmatter from directly or indirectly em-' agent, and the date of disbarment or tice before the Internal Revenue ploying, accepting assistance from period of suspension. This announce Service. Name

Address

Designation

Term of Suspension Philip S. Wess

Bellmore, New York

Certified

For five months Public

commencing Accountant

December 10, 1976 . After due notice and hearing before cision of the Administrative Law accountant be disbarred from further the Administrative Law Judge, the Judge, has affirmed such initial deci- practice before the Internal Revenue Secretary, on appeal of the initial de- sion that the following certified public Service. Name

Address
Designation

Term of Suspension Leonard K. Hays

White Heath, Illinois

Certified

December 21, 1976 Public

Accountant Under 31 Code of Federal Regula- ice matter from directly or indirectly torney, certified public accountant or tions, Part 10, an attorney, certified employing, accepting assistance from, enrolled agent, and the date or period public accountant or enrolled agent, being employed by or sharing fees of suspension. This announcement will in order to avoid the institution or with, any practitioner disbarred or appear in the weekly Bulletin at the conclusion of a proceeding for his dis- under suspension from practice before earliest practicable date after such acbarment or suspension from practice the Internal Revenue Service.

tion and will continue to appear in the before the Internal Revenue Service, To enable attorneys, certified public weekly Bulletins for five successive may offer his consent to suspension accountants and enrolled agents to weeks or for as many weeks as is pracfrom such practice. The Director of identify practitioners under consent ticable for each attorney, certified Practice, in his discretion, may sus- suspension from practice before the public accountant or enrolled agent so pend an attorney, certified public ac- Internal Revenue Service, the Director suspended and will later be consolicountant, or enrolled agent in accord- of Practice will announce in the In- dated and published in the Cumulaance with the consent offered.

ternal Revenue Bulletin the names tive Bulletin. Attorneys, certified public account and addresses of practitioners who The following persons have entered ants and enrolled agents are pro- have entered consent suspensions from consent suspension from practice behibited in any Internal Revenue Serv. such practice, their designation as at fore the Internal Revenue Service: Name

Address

Designation

Term of Suspension Solomon G. Bleiweis Wilmette, Illinois

Certified

Indefinite
Public

from
Accountant

December 9, 1976

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Indefinite

from January 1, 1977 Indefinite

from January 6, 1977 Indefinite

from January 26, 1977 Indefinite

from February 1, 1977

Two years
commencing
March 8, 1977
Indefinite

from March 25, 1977 For one year

from March 28, 1977 Indefinite

from March 28, 1977 Indefinite

from March 28, 1977 Indefinite

from
April 21, 1977
Indefinite

from
April 22, 1977
Indefinite

from
April 22, 1977
Indefinite

from
May 1, 1977
Indefinite

from
May 1, 1977
Indefinite

from
May 1, 1977
Indefinite

from
May 15, 1977
Indefinite

from
June 3, 1977

Robert S. Moore

Mobile, Alabama

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Certified

Public Accountant Certified

Public Accountant Certified

Public Accountant Certified

Public Accountant Certified

Public Accountant Certified

Public Accountant Certified

Public Accountant

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The abbreviation and number in pa-
rentheses following the index entry
refer to the specific item; numbers
following the parentheses refer to
the page number on which it ap-
pears.
Key to Abbreviations:
RR Revenue Ruling
RP

Revenue Procedure
TD

Treasury Decision
CD Court Decision
PL Public Law

Executive Order
DO

Delegation Order
TDO Treasury Department Order
TC Tax Convention
SPR State of Procedural

Rules
PTE Prohibited Transaction

Exemption

EO

EMPLOYMENT TAXES
Administration:
Consents fixing the period of limita-

tion (DO 42 (Rev. 7)) 527
Delegation of authority:
Approval of regulations (TDO

190-1 Rev.) 591 Commissioner's functions (DO 67

(Rev. 12)) 527, (DO 67 (Rev.

13) 527 Director, Audit Division, signa

ture of the Commissioner (DO

162) 528 Northern Mariana Islands Social

Security Tax (TDO 150-86)

590 Northern Marina Islands Social

Security Tax, Director of International Operations, Director Philadelphia Service Center (DO

163) 528 Restrictions on telephone monitor

ing (TDO 247) 591 Agricultural labor:

Illegal aliens, FICA (RR 140) 301
Appeals:
Returns prepared by the Service

(RP 13) 570
Claims (See: Limitation period)
Collection of tax:
Northern Mariana Islands Social

Security Tax (TDO 150-86) 590

Compensation (See: Railroad retire. Period of limitation (See: Limitation ment; Unemployment funds)

period)
Contributions to States:

Publicity of information:
Governmental entities or other or-

Department of Commerce and Fedganizations (PL 95-19) 437

eral Trade Commission, disclosure Limitation of total credit (PL 95

of information (TD 7471) 380 19) 437

Disclosure of return and return inCourt decisions:

formation, taxpayer's designee G. M. Leasing Corp. (CD 1983)

(TD 7479) 376 389

Disclosure of return information by Deficiencies:

internal revenue officers and emInterest, Tax Reform Act of 1976

ployees (TD 7453) 382 provisions (8 305, PL 95-30) 467

Returns, disclosure, officers and emDelegation of authority (See: Admin ployees of Department of Justice istration)

and other Federal agencies (TD Disclosure of information (See: Pub 7463) 377; (TD 7464) 375 licity of information)

Returns and return information,
Employment:

procurement of services and prop-
Fishing boat crew (RR 102) 299 erty, tax administration (TD
Illegal aliens, agricultural labor, 7455) 384
FICA (RR 140) 301

Railroad retirement:
Exempt organizations:

Compensation, settlement, reem-
Waiver:

ployment rights violation (RR Constructive filing, FICA cover

100) 309
age (TD 7485) 304
Interest repayment, retroactive

Rate determination, quarterly 308,
FICA coverage (TD 7476) 302

309 Waiver certificate, exempt associa. Refunds and credits (See also: Limita

tion incorporated (RR 159) 302 tion period):
Fishing services:

Litigated cases, mailing of checks
Crews, withholding (RR 102) 299 (TD 7484) 398
Information (See: Publicity of infor- Regulations:
mation)

26 CFR 31.3121(k)-1, amended; Levy:

33.1, superseded; waiver, interest Minimum exemption for wages, repayment, retroactive FICA cov

salary, or other income (TD erage (TD 7476) 302
7468) 397

26 CFR 33.1, added; exempt orWarrantless seizures (CD 1983) 389 ganizations, waiver, constructive Liens:

filing, FICA coverage (TD 7485) Notice, place for filing (RR 61)

304 388

26 CFR 34.3402-1, added; winnings, Limitation period:

State lotteries, withholding (TD

7483) 310
Extension, restriction of consents
(RP 6) 539

26 CFR 301.6402-2 amended; litiMinisters:

gated cases, mailing of checks

(TD 7484) 398 Self-employment tax exemption 26 CFR 404.6103 (a)-1, added; re(RR 87) 266

turns, disclosure of information Penalties:

(TD 7464) 375
Failure to withhold, Tax Reform 26 CFR 404.6103 (c)-1, added; dis-

Act of 1976 provisions (8 304, closure of return information, tax-
PL 95-30) 467

payer's designee (TD 7479) 376

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