[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.801]

[Page 137-138]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                Subpart H_Tax Counseling for the Elderly
 
Sec. 601.801  Purpose and statutory authority.

    Authority: Sec. 163(b)(5) of the Revenue Act of 1978, Pub. L. 95-
600, Nov. 6, 1978 (92 Stat. 2811) and Pub. L. 89-554, Sept. 6, 1966 (80 
Stat. 379, 5 U.S.C. 301).

    Source: 44 FR 72113, Dec. 13, 1979, unless otherwise noted.


    (a) This Subpart H contains the rules for implementation of the Tax 
Counseling for the Elderly assistance program under section 163 of the 
Revenue Act of 1978, Pub. L. 95-600, November 6, 1978 (92 Stat. 2810). 
Section 163 authorizes the Secretary of the Treasury, through the 
Internal Revenue Service, to enter into agreements with private or 
public non-profit agencies or organizations for the purpose of providing 
training and technical assistance to prepare volunteers to provide tax 
counseling assistance for elderly individuals, age 60 and over, in the 
preparation of their Federal income tax returns.
    (b) Section 163 provides that the Secretary may provide:
    (1) Preferential access to Internal Revenue Service taxpayer service 
representatives for the purpose of making available technical 
information needed during the course of the volunteers' work;
    (2) Publicity for making elderly persons aware of the availability 
of volunteer taxpayer return preparation assistance programs under this 
section; and
    (3) Technical materials and publications to be used by such 
volunteers.
    (c) In carrying out responsibilities under section 163, the 
Secretary, through the Internal Revenue Service is also authorized:
    (1) To provide assistance to organizations which demonstrate, to the 
satisfaction of the Secretary, that their volunteers are adequately 
trained and competent to render effective tax counseling to the elderly 
in the preparation of Federal income tax returns;
    (2) To provide for the training of such volunteers, and to assist in 
such training, to ensure that such volunteers are qualified to provide 
tax counseling assistance to elderly individuals in the preparation of 
Federal income tax returns;
    (3) To provide reimbursement to volunteers through such 
organizations for transportation, meals, and other expenses incurred by 
them in training or providing tax counseling assistance in the 
preparation of Federal income tax returns under this section, and such 
other support and assistance determined to be appropriate in carrying 
out the provisions of the section;

[[Page 138]]

    (4) To provide for the use of services, personnel, and facilities of 
Federal executive agencies and State and local public agencies with 
their consent, with or without reimbursement; and
    (5) To prescribe rules and regulations necessary to carry out the 
provisions of the section.
    (d) With regard to the employment status of volunteers, section 163 
also provides that service as a volunteer in any program carried out 
under this section shall not be considered service as an employee of the 
United States. Volunteers under such a program shall not be subject to 
the provisions of law relating to Federal employment, except that the 
provisions relating to the illegal disclosure of income or other 
information punishable under section 1905 of Title 18, United States 
Code, shall apply to volunteers as if they were employees of the United 
States.