Notice2022-09976
Proposed Collection; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer
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
May 10, 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 on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning disclosure of returns and return information to designee of taxpayer.
Full Text
<html>
<head>
<title>Federal Register, Volume 87 Issue 90 (Tuesday, May 10, 2022)</title>
</head>
<body><pre>
[Federal Register Volume 87, Number 90 (Tuesday, May 10, 2022)]
[Notices]
[Page 28103]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-09976]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Disclosure of Returns
and Return Information to Designee of Taxpayer
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 on
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
disclosure of returns and return information to designee of taxpayer.
DATES: Written comments should be received on or before July 11, 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, or by email to <a href="/cdn-cgi/l/email-protection#5936343b772c37302d19302b2a773e362f"><span class="__cf_email__" data-cfemail="86e9ebe4a8f3e8eff2c6eff4f5a8e1e9f0">[email protected]</span></a>. Include OMB control number
1545-1816 or Disclosure of Returns and Return Information to Designee
of Taxpayer, in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Kerry Dennis at (202) 317-
5751, or 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#d19ab4a3a3a8ff9dff95b4bfbfb8a291b8a3a2ffb6bea7"><span class="__cf_email__" data-cfemail="410a243333386f0d6f05242f2f2832012833326f262e37">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Returns and Return Information to Designee of
Taxpayer.
OMB Number: 1545-1816.
Regulation Project Number: TD 9054, as amended by TD 9618.
Abstract: Under section 6103(a), returns and return information are
confidential unless disclosure is otherwise authorized by the Code.
Section 6103(c), as amended in 1996 by section 1207 of the Taxpayer
Bill of Rights II, Public Law 104-168 (110 Stat. 1452), authorizes the
IRS to disclose returns and return information to such person or
persons as the taxpayer may designate in a request for or consent to
disclosure, or to any other person at the taxpayer's request to the
extent necessary to comply with a request for information or assistance
made by the taxpayer to such other person. Disclosure is permitted
subject to such requirements and conditions as may be prescribed by
regulations. With the amendment in 1996, Congress eliminated the
longstanding requirement that disclosures to designees of the taxpayer
must be pursuant to the written request or consent of the taxpayer.
Current Actions: There are no changes to the regulation that would
affect burden. However, the agency is updating the estimated number of
responses based on recent collection data.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other not-
for-profit institutions, farms, and Federal, state, local or tribal
governments.
Estimated Number of Respondents: 9,000.
Estimated Time per Respondent: 12 minutes.
Estimated Total Annual Burden Hours: 1,800 hours.
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: May 3, 2022.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2022-09976 Filed 5-9-22; 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 May 10, 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.