{"database": "openregs", "table": "federal_register", "rows": [["E8-15047", "Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns", "Proposed Rule", "In the Procedure and Administration section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide updated guidance affecting tax return preparers regarding the disclosure of a taxpayer's social security number to a tax return preparer located outside of the United States in order to provide an exception allowing such disclosure with the taxpayer's consent in limited circumstances. The text of those temporary regulations also serves as the text of these proposed regulations. This document invites comments from the public on these regulations, and provides notice of a public hearing on these proposed regulations.", "2008-07-02", 2008, 7, "https://www.federalregister.gov/documents/2008/07/02/E8-15047/amendments-to-the-section-7216-regulations-disclosure-or-use-of-information-by-preparers-of-returns", "https://www.govinfo.gov/content/pkg/FR-2008-07-02/pdf/E8-15047.pdf", "Treasury Department; Internal Revenue Service", "497,254", "In the Procedure and Administration section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide updated guidance affecting tax return preparers regarding the disclosure of a taxpayer's social security number to...", null]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["E8-15047"], "units": {}, "query_ms": 0.38788397796452045, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}