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38544 Federal Register / Vol. 66, No.

143 / Wednesday, July 25, 2001 / Rules and Regulations

TABLE 1.—2002 WINTER OLYMPIC GAMES—Continued
Visa Sub-category Description of sub-category accreditees
classification

I ................................ ET ............................ MEDIA TECHNICIANS.
B–1/B–2 ................... G ............................. HONORED GUESTS.
B–1/B–2 ................... G* ............................ G ACCOMPANYING GUESTS.
B–1/B–2 ................... GI ............................ DISTINGUISHED GUESTS.
B–1/B–2 ................... GI* ........................... GI ACCOMPANYING GUESTS.
B–1/B–2 ................... IF ............................. INTERNATIONAL FEDERATION EXECUTIVES.
B–1/B–2 ................... IF* ............................ IF ACCOMPANYING GUESTS.
B–1/B–2 ................... IOC .......................... INTERNATIONAL OLYMPIC COMMITTEE MEMBERS & SENIOR STAFF.
B–1/B–2 ................... IOC* ........................ IOC ACCOMPANYING GUESTS.
B–1/B–2 ................... J .............................. IF JURY MEMBERS AND REFEREES.
B–1/B–2 ................... NOC ........................ NATIONAL OLYMPIC COMMITTEE EXECUTIVES.
B–1/B–2 ................... NOC* ....................... NOC ACCOMPANYING GUESTS.
B–1/B–2 ................... OBS ......................... OBSERVERS FROM FUTURE GAMES.
B–1/B–2 ................... OC ........................... FUTURE OLYMPIC GAMES EXECUTIVES.
B–1/B–2 ................... OC* ......................... OC ACCOMPANYING GUESTS.
I ................................ RTA ......................... SENIOR BROADCAST PERSONNEL.
I ................................ RTB ......................... BROADCAST PERSONNEL.
I ................................ RTC ......................... IBC BROADCAST PERSONNEL.
B–1/B–2 ................... TOP ......................... SENIOR TOP SPONSOR EXECUTIVES.
B–1/B–2 ................... TOP* ....................... TOP ACCOMPANYING GUESTS.

TABLE 2.—2002 WINTER PARALYMPIC GAMES
Visa Sub-category Description of sub-category accreditees
classification

B–1/B–2 ................... AA ........................... ATHLETES.
B–1/B–2 ................... AC ........................... CHEFS DE MISSION & ATTACHES.
B–1/B–2 ................... AO ........................... TEAM OFFICIALS.
B–1/B–2 ................... AS ........................... TEAM OFFICIALS NOT RESIDING IN VILLAGE.
B–1/B–2 ................... B .............................. IPC STAFF, IPC COMMISSION MEMBERS, SPORT TECHNICAL DELEGATES.
I ................................ M ............................. WORKING MEDIA (INCLUDING BROADCASTERS).
B–1/B–2 ................... G ............................. PARALYMPIC FAMILY GUESTS.
B–1/B–2 ................... IF ............................. INTERNATIONAL FEDERATION EXECUTIVES.
B–1/B–2 ................... IF* ............................ IF ACCOMPANYING GUESTS.
B–1/B–2 ................... IPC .......................... INTERNATIONAL OLYMPIC COMMITTEE MEMBERS & SENIOR STAFF.
B–1/B–2 ................... J .............................. COMPETITION OFFICIALS AND CLASSIFIERS.
B–1/B–2 ................... NPC ......................... NATIONAL PARALYMPIC COMMITTEE EXECUTIVES.
B–1/B–2 ................... OBS ......................... OBSERVERS FROM FUTURE GAMES.

9. Add new paragraphs (i) and (j) to (vi) Gender; DEPARTMENT OF THE TREASURY
§ 41.122 to read as follows: (vii) Passport number; or,
Internal Revenue Service
§ 41.122 Revocation of visas. (3) At the discretion of the consular
* * * * * officer where it is determined that the 26 CFR Parts 20 and 602
(i) For the purposes of the XIX Olympic or Paralympic Family Member
Olympic Winter Games and VIII seeking visa issuance is not qualified for [TD 8957]
Paralympic Winter Games, a consular the visa status applied for.
officer must revoke under paragraph (j) The revocation of any visa RIN 1545–AX98
(a)(1) of this section any visa processed processed under § 41.113(i) must be
under § 41.113(i) upon notification by Estate Tax Return; Form 706,
registered electronically in the
the Salt Lake Organizing Committee Extension to File
Department’s Olympic Visa Information
that:
(1) Olympic or Paralympic Database (OVID 2002) and must include AGENCY: Internal Revenue Service (IRS),
accreditation has been withdrawn the date and time of revocation, the Treasury.
following visa issuance, or, reason for revocation, and the name of ACTION: Final regulations.
(2) Any of the following data elements the consular officer revoking the visa.
as they appear on the Olympic Identity/ Dated: June 20, 2001. SUMMARY: This document contains final
Accreditation Card (OIAC) or regulations relating to the filing of an
Mary A. Ryan,
Paralympic Identity Card (PIAC) is application for an automatic 6-month
Assistant Secretary of State for Consular extension of time to file an estate tax
modified subsequent visa issuance: Affairs, Department of State.
(i) Family name; return (Form 706). The final regulations
[FR Doc. 01–18424 Filed 7–24–01; 8:45 am] provide guidance to executors of
(ii) Given name;
(iii) Date of birth; BILLING CODE 4710–06–U decedents’ estates on how to properly
(iv) Country of birth; file the application for the automatic
(v) Nationality; extension.

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Federal Register / Vol. 66, No. 143 / Wednesday, July 25, 2001 / Rules and Regulations 38545

DATES: Effective Date: These regulations automatic 6-month extension of time to due on the tax not paid by the due date
are effective July 25, 2001. file Form 706, ‘‘United States Estate and the estate will be subject to all
Applicability Date: For dates of (and Generation-Skipping Transfer) Tax applicable late payment penalties.
applicability, see §§ 20.6075–1 and Return.’’ This document adopts final One commentator suggested that, in
20.6081–1(e). regulations with respect to that notice of addition to the automatic 6-month
FOR FURTHER INFORMATION CONTACT: proposed rulemaking. Written extension of time to file, the regulations
Mary Berman, (202) 622–3090 (not a comments were received with respect to provide an automatic extension of time
toll-free number). the proposed regulations, and a public to pay. The commentator suggested that
hearing was held on January 24, 2001. the executor be required to pay an
SUPPLEMENTARY INFORMATION:
A summary of the principal comments amount equal to the executor’s ‘‘best
Paperwork Reduction Act received is provided below. estimate’’ of the ultimate tax due and
In general, under the proposed receive an automatic extension of time
The collection of information
regulations the executor of a decedent’s to pay any excess. The Treasury
contained in these final regulations has
estate is allowed an automatic 6-month Department and the IRS believe that a
been reviewed and approved by the
extension of time to file Form 706 standard incorporating an executor’s
Office of Management and Budget in
beyond the 9 months provided for by ‘‘best estimate’’ would be difficult to
accordance with the Paperwork
section 6075(a). The application for the administer, and the suggestion has not
Reduction Act of 1995 (44 U.S.C.
automatic extension must be submitted been adopted.
3507(d)) under control number 1545– on Form 4768. The application must be One commentator suggested that the
1707. The collection of information in filed with the IRS on or before the date regulations provide the criteria to be
these final regulations is in § 20.6081– prescribed by section 6075(a) for filing used in approving or denying requests
1. To receive an extension of time to file the Form 706, and it must include an for extensions of time to file that do not
an estate tax return, the executor of a estimate of the full amount of tax due. qualify for the automatic 6-month
decedent’s estate must file Form 4768, The proposed regulations refer to ‘‘the extension. This suggestion has not been
‘‘Application for Extension of Time To person who is required to file the adopted. The Treasury Department and
File a Return and/or Pay U.S. Estate return’’ as the person who may request the IRS believe that the circumstances
(and Generation-Skipping Transfer) an extension of time to file. Since surrounding requests for extensions of
Taxes.’’ This information is required to § 20.6018–2 of the Estate Tax time to file that do not qualify for the
obtain a benefit (an automatic 6-month Regulations requires that the return be automatic 6-month extension generally
extension of time to file an estate tax filed jointly by all executors in present factual issues and questions
return). The collection of information is situations in which there is more than warranting the broad discretion of the
mandatory if the extension is requested. one executor, one commentator pointed IRS office responsible for granting or
The likely respondents are executors of out that ‘‘the person who is required to denying the extension of time.
decedents’ estates. file the return’’ could be interpreted as
An agency may not conduct or Special Analysis
meaning that all executors must sign the
sponsor, and a person is not required to request for an extension of time to file It has been determined that this
respond to, a collection of information in situations in which there is more Treasury decision is not a significant
unless it displays a valid control than one executor. regulatory action as defined in
number assigned by the Office of Also, the Treasury Department and Executive Order 12866. Therefore, a
Management and Budget. the IRS recognize that ‘‘the person who regulatory assessment is not required. It
The reporting burden contained in is required to file the return’’ may be also has been determined that section
§ 20.6081–1 is reflected in the burden of interpreted to mean that only an 553(b) of the Administrative Procedure
Form 4768. executor may sign a request for an Act (5 U.S.C. chapter 5) does not apply
Comments concerning the accuracy of extension to file. However, as indicated and because this rule does not impose
this burden estimate and suggestions for on Form 4768, the request may be a collection of information on small
reducing this burden should be sent to signed by an attorney, certified public entities, the Regulatory Flexibility Act
the Internal Revenue Service, Attn: IRS accountant, or enrolled agent authorized (5 U.S.C. chapter 6) does not apply to
Reports Clearance Officer, by the executor, or by an authorized these regulations, and therefore, a
W:CAR:MP:FP:S:O, Washington, DC agent holding a power of attorney. Regulatory Flexibility Analysis is not
20224 and to the Office of Management In response to the comment, the required. Pursuant to section 7805(f) of
and Budget, Attn: Desk Officer for the quoted language in the proposed the Internal Revenue Code, the notice of
Department of the Treasury, Office of regulations has been deleted from the proposed rulemaking preceding these
Information and Regulatory Affairs, final regulations. Also, the Form 4768 regulations was submitted to the Small
Washington, DC 20503. will be revised to clarify that it is only Business Administration for comment
Books or records relating to a necessary for one executor to sign the on their impact on small business.
collection of information must be request for an extension of time to file Drafting Information
retained as long as their contents may in situations in which there is more
become material in the administration than one executor. The principal author of these
of any internal revenue law. Generally, Two commentators suggested that the regulations is Mary Berman, Office of
tax returns and tax information are final regulations clearly provide that the Associate Chief Counsel
confidential, as required by 26 U.S.C. payment of the tax is not a prerequisite (Passthroughs and Special Industries),
6103. to obtaining an extension of time to file, IRS. However, other personnel from the
and that an extension of time to file IRS and Treasury Department
Background does not operate to extend the time for participated in their development.
On October 20, 2000, the IRS payment of the tax. In response to this List of Subjects
published in the Federal Register (65 suggestion, the final regulations provide
FR 63025) a notice of proposed that, if an extension of time to file has 26 CFR Part 20
rulemaking (REG–106511–00) relating to been obtained but no extension of time Estate taxes, Reporting and
the filing of an application for an to pay has been granted, interest will be recordkeeping requirements.

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38546 Federal Register / Vol. 66, No. 143 / Wednesday, July 25, 2001 / Rules and Regulations

26 CFR Part 602 § 20.6081–1 Extension of time for filing the cause for not requesting the automatic
return. extension.
Reporting and recordkeeping
requirements. (a) Procedures for requesting an (d) Filing the return. A return as
extension of time for filing the return. A complete as possible must be filed
Adoption of Amendments to the request for an extension of time to file
Regulations before the expiration of the extension
the return required by section 6018 period. The return thus filed will be the
Accordingly, 26 CFR parts 20 and 602 must be made by filing Form 4768, return required by section 6018(a), and
are amended as follows: ‘‘Application for Extension of Time To
any tax shown on the return will be the
File a Return and/or Pay U.S. Estate
amount determined by the executor as
PART 20—ESTATE TAX; ESTATES OF (and Generation-Skipping Transfer)
Taxes.’’ Form 4768 must be filed with the tax referred to in section 6161(a)(2),
DECEDENTS DYING AFTER AUGUST or the amount shown as the tax by the
16, 1954 the Internal Revenue Service office
designated in the application’s taxpayer upon the taxpayer’s return
Paragraph 1. The authority citation instructions (except as provided in referred to in section 6211(a)(1)(A). The
for part 20 is amended by adding an § 301.6091–1(b) of this chapter for hand- return cannot be amended after the
entry in numerical order to read in part carried documents). Form 4768 must expiration of the extension period
as follows: include an estimate of the amounts of although supplemental information may
Authority: 26 U.S.C. 7805 * * * estate and generation-skipping transfer subsequently be filed that may result in
tax liabilities with respect to the estate. a finally determined tax different from
Section 20.6081–1 also issued under
(b) Automatic extension. An estate the amount shown as the tax on the
26 U.S.C. 6081(a). * * *
will be allowed an automatic 6-month return.
Par. 2. Section 20.6075–1 is revised to
read as follows: extension of time beyond the date (e) Payment of the tax. An extension
prescribed in section 6075(a) to file of time for filing a return does not
§ 20.6075–1 Returns; time for filing estate Form 706, ‘‘United States Estate (and operate to extend the time for payment
tax return. Generation-Skipping Transfer) Tax of the tax. See § 20.6151–1 for the time
The estate tax return required by Return,’’ if Form 4768 is filed on or for payment of the tax, and §§ 20.6161–
section 6018 must be filed on or before before the due date for filing Form 706 1 and 20.6163–1 for extensions of time
the due date. The due date is the date and in accordance with the procedures
for payment of the tax. If an extension
on or before which the return is under paragraph (a) of this section.
of time to file a return is obtained, but
required to be filed in accordance with (c) Extension for good cause shown. In
no extension of time for payment of the
the provisions of section 6075(a) or the its discretion, the Internal Revenue
tax is granted, interest will be due on
last day of the period covered by an Service may, upon the showing of good
and sufficient cause, grant an extension the tax not paid by the due date and the
extension of time as provided in
§ 20.6081–1. The due date, for a of time to file the return required by estate will be subject to all applicable
decedent dying after December 31, 1970, section 6018 in certain situations. Such late payment penalties.
is, unless an extension of time for filing an extension may be granted to an estate (f) Effective date. This section applies
has been obtained, the day of the ninth that did not request an automatic to estates of decedents dying after
calendar month after the decedent’s extension of time to file Form 706 prior August 16, 1954, except for paragraph
death numerically corresponding to the to the due date under paragraph (b) of (b) of this section which applies to
day of the calendar month on which this section, to an estate or person that estate tax returns due after July 25,
death occurred. However, if there is no is required to file forms other than Form 2001.
numerically corresponding day in the 706, or to an executor who is abroad and
ninth month, the last day of the ninth is requesting an additional extension of PART 602—OMB CONTROL UNDER
month is the due date. For example, if time to file Form 706 beyond the 6- THE PAPERWORK REDUCTION ACT
the decedent dies on July 31, 2000, the month automatic extension. Unless the
estate tax return and tax payment must executor is abroad, the extension of time Par. 4. The authority citation for part
be made on or before April 30, 2001. may not be for more than 6 months 602 continues to read as follows:
When the due date falls on Saturday, beyond the filing date prescribed in Authority: 26 U.S.C. 7805.
Sunday, or a legal holiday, the due date section 6075(a). To obtain such an
for filing the return is the next extension, Form 4768 must be filed in Par. 5. In § 602.101, paragraph (b) is
succeeding day that is not Saturday, accordance with the procedures under amended by revising the entry for
Sunday, or a legal holiday. For the paragraph (a) of this section and must § 20.6081–1 to read as follows:
definition of a legal holiday, see section contain a detailed explanation of why it
7503 and § 301.7503–1 of this chapter. is impossible or impractical to file a § 602.101 OMB Control numbers.
As to additions to the tax in the case of reasonably complete return by the due * * * * *
failure to file the return or pay the tax date. Form 4768 should be filed
(b) * * *
within the prescribed time, see section sufficiently early to permit the Internal
6651 and § 301.6651–1 of this chapter. Revenue Service time to consider the
CFR part or section where Current OMB
For rules with respect to the right to matter and reply before what otherwise identified and described control No.
elect to have the property valued as of would be the due date of the return.
a date or dates subsequent to the Failure to file Form 4768 before that due
decedent’s death, see section 2032 and date may indicate negligence and * * * * *
§ 20.2032–1, and section 7502 and constitute sufficient cause for denial of 20.6081–1 ............................... 1545–0015
§ 301.7502–1 of this chapter. This the extension. If an estate did not 1545–0181
section applies to estates of decedents request an automatic extension of time 1545–1707
dying after August 16, 1954. to file Form 706 under paragraph (b) of
Par. 3. Section 20.6081–1 is revised to this section, Form 4768 must also * * * * *
read as follows: contain an explanation showing good

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Federal Register / Vol. 66, No. 143 / Wednesday, July 25, 2001 / Rules and Regulations 38547

Dated: Approved: July 17, 2001. DERIVATION TABLE FOR PART 26 DERIVATION TABLE FOR PART 26—
Robert E. Wenzel, Continued
Deputy Commissioner of Internal Revenue. Are derived from
The requirements of sec. sec. Are derived from
Mark Weinberger, The requirements of sec. sec.
Assistant Secretary of the Treasury. Subpart A
[FR Doc. 01–18417 Filed 7–24–01; 8:45 am] 26.86 .................................. 250.86
26.1 .................................... 250.1 26.87 .................................. 250.87
BILLING CODE 4830–01–P 26.2 .................................... 250.2 26.92 .................................. 250.92
26.3 .................................... 250.3 26.93 .................................. 250.93
26.94 .................................. 250.94
DEPARTMENT OF THE TREASURY Subpart B
26.95 .................................. 250.95
26.11 .................................. 250.11 26.96 .................................. 250.96
Bureau of Alcohol, Tobacco and 26.96a ................................ 250.96a
Firearms Subpart C—[Reserved] 26.96b ................................ 250.96b
Subpart Ca 26.97 .................................. 250.97
27 CFR Parts 4, 5, 7, 17, 19, 20, 22, 24, 26.101 ................................ 250.101
25, 26, 70, 250, and 251 26.30 .................................. 250.30 26.102 ................................ 250.102
26.31 .................................. 250.31 26.103 ................................ 250.103
26.104 ................................ 250.104
[T.D. ATF–459] 26.105 ................................ 250.105
Subpart Cb
26.105a .............................. 250.105a
RIN 1512–AC40 26.35 .................................. 250.35 26.106 ................................ 250.106
26.36 .................................. 250.36 26.107 ................................ 250.107
Liquors and Articles From Puerto RIco 26.36a ................................ 250.36a 26.108 ................................ 250.108
and the Virgin Islands; Recodification 26.36b ................................ 250.36b 26.109 ................................ 250.109
of Regulations (2001R–56P) 26.36c ................................ 250.36c 26.110 ................................ 250.110
26.37 .................................. 250.37 26.111 ................................ 250.111
26.38 .................................. 250.38 26.112 ................................ 250.112
AGENCY: Bureau of Alcohol, Tobacco
26.39 .................................. 250.39 26.112a .............................. 250.112a
and Firearms (ATF), Department of the 26.40 .................................. 250.40 26.113 ................................ 250.113
Treasury. 26.41 .................................. 250.41 26.114 ................................ 250.114
26.43 .................................. 250.43 26.115 ................................ 250.115
ACTION: Final Rule (Treasury decision).
26.44 .................................. 250.44 26.116 ................................ 250.116
26.45 .................................. 250.45 26.117 ................................ 250.117
SUMMARY: The Bureau of Alcohol, 26.46 .................................. 250.46 26.118 ................................ 250.118
Tobacco and Firearms (ATF) is 26.47 .................................. 250.47 26.119 ................................ 250.119
recodifying the regulations pertaining to
liquors and articles from Puerto Rico Subpart D Subpart F
and the Virgin Islands. The purpose of 26.50 .................................. 250.50
this recodification is to reissue the 26.125 ................................ 250.125
26.50a ................................ 250.50a 26.126 ................................ 250.126
regulations in part 250 of title 27 of the 26.51 .................................. 250.51 26.128 ................................ 250.128
Code of Federal Regulations (27 CFR 26.52 .................................. 250.52
part 250) as 27 CFR part 26. This change 26.53 .................................. 250.53 Subpart G
improves the organization of title 27. 26.54 .................................. 250.54
26.55 .................................. 250.55 26.135 ................................ 250.135
DATES: This rule is effective on July 25, 26.136 ................................ 250.136
2001. Subpart E
FOR FURTHER INFORMATION CONTACT: Lisa Subpart H
26.61 .................................. 250.61
M. Gesser, Regulations Division, Bureau 26.62 .................................. 250.62 26.163 ................................ 250.163
of Alcohol, Tobacco and Firearms, 650 26.62a ................................ 250.62a 26.164 ................................ 250.164
Massachusetts Avenue NW, 26.62b ................................ 250.62b 26.164a .............................. 250.164a
Washington, DC 20226, (202–927–9347) 26.63 .................................. 250.63 26.165 ................................ 250.165
26.64 .................................. 250.64
or e-mail at 26.65 .................................. 250.65
LMGesser@atfhq.atf.treas.gov. Subpart I
26.66 .................................. 250.66
26.67 .................................. 250.67 26.170 ................................ 250.170
SUPPLEMENTARY INFORMATION:
26.68 .................................. 250.68 26.171 ................................ 250.171
Background 26.68a ................................ 250.68a 26.172 ................................ 250.172
26.69 .................................. 250.69 26.173 ................................ 250.173
As a part of continuing efforts to 26.70 .................................. 250.70 26.174 ................................ 250.174
reorganize the part numbering system of 26.70a ................................ 250.70a
26.71 .................................. 250.71 Subpart Ia
title 27 CFR, ATF is removing part 250,
26.72 .................................. 250.72
in its entirety, and is recodifying the 26.73 .................................. 250.73 26.191 ................................ 250.191
regulations as 27 CFR part 26. This 26.74 .................................. 250.74 26.192 ................................ 250.192
change improves the organization of 26.75 .................................. 250.75 26.193 ................................ 250.193
title 27 CFR. 26.76 .................................. 250.76 26.194 ................................ 250.194
26.77 .................................. 250.77
In addition to the recodification, ATF
26.78 .................................. 250.78 Subpart Ib
is making two technical amendments to 26.79 .................................. 250.79
title 27 CFR, chapter I. Specifically, we 26.79a ................................ 250.79a 26.196 ................................ 250.196
are designating Subchapter B as 26.80 .................................. 250.80 26.197 ................................ 250.197
Tobacco and in part 251 we are revising 26.81 .................................. 250.81 26.198 ................................ 250.198
the reference to part 240 to read part 24. 26.82 .................................. 250.82 26.199 ................................ 250.199

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