Use of Penalty Mail in the Location and Recovery of Missing Children

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 601

[TD 8848]

RIN 1545-AX29

Use of Penalty Mail in the Location and Recovery of Missing

Children

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Procedural rules.

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SUMMARY: This rule establishes the procedures under which the IRS may

use penalty mail to aid in the location and recovery of missing

children. The IRS can participate in this cause as a result of the

Juvenile Justice and Delinquency Prevention Act of 1974. Printing

pictures and biographical data of missing children on blank pages of

annual tax forms and instructions, taxpayer information publications,

and other IRS products will assist the National Center for Missing and

Exploited Children (National Center).

DATES: Effective Date: December 13, 1999.

Applicability Date: For dates of applicability of these

regulations, see Sec. 601.901(e).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Randall

Hall, (202) 283-7900 (not a toll-free number); concerning the IRS'

forms and publications program, Sandy Kopta, (202) 622-3726 (not a

toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On August 9, 1985, Congress enacted Public Law 99-87, 99 Stat. 290,

which added a new section 3220 to title 39, United States Code. That

provision authorized Federal agencies to place photographs and

biographical data of missing children on penalty mail in accordance

with guidelines promulgated by the Department of Justice. On December

1, 1997, Congress amended the statute to provide that the use of

missing children photographs and biographical data on penalty mail

would be continued until December 31, 2002.

The Office of Juvenile Justice and Delinquency Prevention (OJJDP)

within the Department of Justice is directed by 39 U.S.C. 3220 (a) (1),

after consultation with appropriate public and private agencies, to

prescribe general guidelines under which penalty mail may be used to

assist in the location and recovery of missing children. These

guidelines were published on November 8, 1985 (50 FR 46622). In

addition, each executive department of the Government of the United

States is required by 39 U.S.C. 3220 (a) (2) to promulgate or authorize

subunits to promulgate regulations under which penalty mail sent by

such departments may be used in conformance with the OJJDP guidelines.

This rule is being promulgated in compliance with 39 U.S.C. 3220

(a)(2) and is in conformance with the OJJDP guidelines. The rule sets

forth information on U.S. Postal Service restrictions on the placement

of information, ``shelf-life'' restrictions on the use of missing

children information, and other applicable administrative factors.

The IRS will receive photographic and biographical information on

missing children through the National Center. The IRS will then give

priority to the use of missing children information in mail addressed

to members of the public.

Findings and Other Matters

The Commissioner has determined that notice and prior public

procedure are not required for this regulation because the subject

matter of the regulation pertains only to the IRS's use of penalty mail

in the location and recovery of missing children. The regulation does

not directly affect the rights and interests of the general public. For

these reasons, the rule is to be effective on the date of publication

in the Federal Register.

Special Analyses

It has been determined that this Treasury decision is not a

significant regulatory action as defined in Executive Order 12866.

Therefore, a regulatory assessment is not required. It also has been

determined that section 553 (b) of the Administrative Procedure Act (5

U.S.C. Chapter 5) does not apply to these regulations, and because the

regulation does not impose a collection of information on small

entities, the Regulatory Flexibility Act (5 U.S.C. Chapter 6) does not

apply. Pursuant to section 7805 (f) of the Internal Revenue Code, this

statement of procedural rule will be 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 this statement of

procedural rule is Randall Hall, Office of Chief Counsel (General Legal

Services). However, other personnel from the IRS participated in its

development.

List of Subjects in 26 CFR Part 601

Administrative practice and procedure, Freedom of information,

Infants and children, Postal Service, Reporting and recordkeeping

requirements, Taxes.

Adoption of Amendments to the Statement of Procedural Rules

Accordingly, 26 CFR part 601 is amended as follows:

PART 601--STATEMENT OF PROCEDURAL RULES

Paragraph 1. The authority citation for part 601 is revised to read

as follows:

Authority: 5 U.S.C. 301 and 552, unless otherwise noted.

Subpart I also issued under 39 U.S.C. 3220.

Par. 2. Subpart I, consisting of Sec. 601.901, is added to read as

follows:

Subpart I--Use of Penalty Mail in the Location and Recovery of

Missing Children

Sec. 601.901 Missing children shown on penalty mail.

(a) Purpose. To support the national effort to locate and recover

missing children, the Internal Revenue Service (IRS) joins other

executive departments and agencies of the Government of the United

States in using official mail to disseminate photographs and

biographical information on hundreds of missing children.

(b) Procedures for obtaining and disseminating data. (1) The IRS

shall publish pictures and biographical data related to missing

children in domestic penalty mail containing annual tax forms and

instructions, taxpayer information publications, and other IRS products

directed to members of the public in the United States and its

territories and possessions.

(2) Missing children information shall not be placed on the

``Penalty Indicia,'' ``OCR Read Area,'' ``Bar Code Read Area,'' and

``Return Address'' areas of letter-size envelopes.

(3) The IRS shall accept photographic and biographical materials

solely from the National Center for Missing and Exploited Children

(National Center). Photographs that were reasonably current as of the

time of the child's disappearance, or those which have been updated to

reflect a missing child's current age through computer enhancement

technique, shall be the only acceptable form of visual media or

pictorial likeness used in penalty mail.

(c) Withdrawal of data. The shelf life of printed penalty mail is

limited to 3 months for missing child cases. The IRS shall follow those

guidelines whenever

[[Page 69399]]

practicable. For products with an extended shelf life, such as those

related to filing and paying taxes, the IRS will not print any pictures

or biographical data relating to missing children without obtaining

from the National Center a waiver of the 3-month shelf-life guideline.

(d) Reports and contact official. IRS shall compile and submit to

OJJDP reports on its experience in implementing Public Law 99-87, 99

Stat. 290, as required by that office. The IRS contact person is:

Chief, Business Publications Section (or successor office), Tax Forms

and Publications Division, Technical Publications Branch, OP:FS:FP:P:3,

Room 5613, Internal Revenue Service, 1111 Constitution Ave., NW.,

Washington, DC 20224.

(e) Period of applicability. This section is applicablle December

13, 1999 through December 31, 2002.

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

[FR Doc. 99-32098 Filed 12-10-99; 8:45 am]

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