Internal Revenue Service (IRS), Treasury.
Withdrawal of cross-referencing notice of proposed rulemaking.
This document withdraws the notice of proposed rulemaking relating to the Telefile Voice Signature test that was published in the Federal Register on December 27, 1993. The notice of proposed rulemaking cross-referenced temporary regulations published on the same day that provided that an individual federal income tax return completed as part of the Telefile Voice Signature test would be treated as a return that is signed, authenticated, verified and filed by the taxpayer as required by the Internal Revenue Code.
These regulations are effective July 18, 2000.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Beverly A. Baughman (202) 622-4940 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
On December 27, 1993, the IRS issued proposed regulations (REG-209640-93) in the Federal Register (58 FR 68335) under sections 6012, 6061, and 6065 relating to the TeleFile Voice Signature test. The notice of proposed rulemaking cross-referenced temporary regulations published in the Federal Register for the same day (58 FR 68295). Although written comments and requests for a public hearing were solicited, no written or oral comments were received and no public hearing was requested or held. Because the applicable temporary regulations apply only to 1992 and 1993 calendar year returns, the IRS has decided not to finalize those regulations and, thus, is withdrawing the proposed regulations.Start List of Subjects
List of Subjects in 26 CFR Part 1
- Income taxes
- Reporting and recordkeeping requirements
Withdrawal of Notice of Proposed Rulemaking
Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking that was published in the Federal Register on December 27, 1993, (58 FR 68335) is withdrawn.Start Signature
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 00-18118 Filed 7-17-00; 8:45 am]
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