[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: 26CFR601.901]

[Page 141]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
 Subpart I_Use of Penalty Mail in the Location and Recovery of Missing 
                                Children
 
Sec. 601.901  Missing children shown on penalty mail.

    Source: T.D. 8848, 64 FR 69398, Dec. 13, 1999, unless otherwise 
noted.


    (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 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 applicable December 13, 
1999 through December 31, 2002.

[T.D. 8848, 64 FR 69398, Dec. 13, 1999; 65 FR 15862, Mar. 24, 2000]