Proposed Collection; Comment Request for Regulation Project
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.
Issuing agencies
Abstract
The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Agent for Consolidated Group.
Full Text
<html>
<head>
<title>Federal Register, Volume 87 Issue 159 (Thursday, August 18, 2022)</title>
</head>
<body><pre>
[Federal Register Volume 87, Number 159 (Thursday, August 18, 2022)]
[Notices]
[Pages 50922-50923]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-17798]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act
of 1995. The IRS is soliciting comments concerning Agent for
Consolidated Group.
DATES: Written comments should be received on or before October 17,
2022 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution
[[Page 50923]]
Avenue NW, Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#acdcdecd82cfc3c1c1c9c2d8dfecc5dedf82cbc3da"><span class="__cf_email__" data-cfemail="146466753a777b7979717a6067547d66673a737b62">[email protected]</span></a>.
Include ``OMB Number 1545-1699-Agent for Consolidated Group'' in the
subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Martha R. Brinson, at
(202) 317-5753, 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#024f6370766a632c502c40706b6c716d6c426b70712c656d74"><span class="__cf_email__" data-cfemail="034e6271776b622d512d41716a6d706c6d436a71702d646c75">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Agent for Consolidated Group.
OMB Number: 1545-1699.
Regulation Project Number: TD 9715
Abstract: The information is needed in order for a terminating
common parent of a consolidated group to designate a substitute agent
for the group and receive approval of the Commissioner, or for a
default substitute agent to notify the Commissioner that it is the
default substitute agent, pursuant to Treas. Reg. Sec. 1.1502-77. The
Commissioner will use the information to determine whether to approve
the designation of the substitute agent (if approval is required) and
to change the IRS's records to reflect the information about the
substitute agent.
Current Actions: There are no changes to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 200.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 400.
The following paragraph applies to all of 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 as long as
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.
Comments will be 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 has
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 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: August 15, 2022.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2022-17798 Filed 8-17-22; 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>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.