Notice2022-01905
Proposed Collection; Requesting Comments on Relief for Service in Combat Zone and for Presidentially Declared Disaster
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 31, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Relief for Service in Combat Zone and for Presidentially Declared Disaster.
Full Text
<html>
<head>
<title>Federal Register, Volume 87 Issue 20 (Monday, January 31, 2022)</title>
</head>
<body><pre>
[Federal Register Volume 87, Number 20 (Monday, January 31, 2022)]
[Notices]
[Pages 4997-4998]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-01905]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Relief for Service in
Combat Zone and for Presidentially Declared Disaster
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning Relief for Service in
Combat Zone and for Presidentially Declared Disaster.
DATES: Written comments should be received on or before April 1, 2022
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224. You must reference the information collection's title, form
number, reporting or record-keeping requirement number, and OMB number
(if any) in you comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to LaNita Van Dyke, at
(202) 317-6009, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at <a href="/cdn-cgi/l/email-protection#0549646b6c71642b53646b417c6e60456c77762b626a73"><span class="__cf_email__" data-cfemail="521e333c3b26337c04333c162b3937123b20217c353d24">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: Title: Relief for Service in Combat Zone and
for Presidentially Declared Disaster.
OMB Number: 1545-2286.
Regulation Project Number: TD 8911, TD 9443, Form 15109.
Abstract: This collection covers the final rules to the Regulations
on Procedure and Administration (26 CFR part 301) under section 7508 of
the Internal Revenue Code (Code), relating to postponement of certain
acts by reason of service in a combat zone, and section 7508A, relating
to postponement of certain tax-related deadlines by reason of a
Presidentially declared disaster. Section 7508A was added to the Code
by section 911 of the Taxpayer Relief Act of 1997, Public Law 105-34
(111 Stat. 788 (1997)), effective for any period for performing an act
that had not expired before August 5, 1997. Form 15109 was created to
help taxpayers, including Civilian taxpayers working
[[Page 4998]]
with U.S. Armed Forces, qualifying for such combat zone relief, provide
the IRS with the appropriates dates.
Current Actions: There is no change to existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 20 minutes.
Estimated Total Annual Burden Hours: 6,600.
The following paragraph applies to all the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained if their
contents may become material in the administration of any internal
revenue law. Generally, tax returns and tax return information are
confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: January 26, 2022.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2022-01905 Filed 1-28-22; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on January 31, 2022.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.