Page 259 - Large Business IRS Training Guides

Other Relevant Federal Administrative Law

Applicable to Tax Regulations

• Paperwork Reduction Act (PRA). Requires Federal agencies to obtain OMB
approval before enforcing any "collection of information" requirement.

• Administrative Procedure Act (APA). 5 USC 553 provides procedural requirements
for issuing regulations.

• Executive Order 12866 and Executive Order 13563.

• Regulatory Flexibility Act (RFA). Enacted to ensure that agency regulations and
collection of information requirements are appropriate in scope for the businesses,

organizations, and governmental jurisdiction regulated.

• Sections 7805(e) and (f). Section 7805(e) provides rules for temporary regulations.
Section 7805(f) provides that a final regulation, not superseding an NPRM, must be

submitted to the Chief Counsel for Advocacy of the SBA for comment at least 4
weeks before the date of publication.

• Congressional Review Act/Small Business Regulatory Enforcement Fairness
Act. The Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA)

added the Congressional Review Act (CRA). The CRA provides that temporary and
final rules cannot become effective until the issuing agency submits a report to the

House of Representatives, the Senate, and the Comptroller General of the General
Accountability Office.

189