Notice2022-17798

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.

Published
August 18, 2022

Issuing agencies

Treasury DepartmentInternal Revenue Service

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

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<title>Federal Register, Volume 87 Issue 159 (Thursday, August 18, 2022)</title>
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[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]


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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.

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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&#160;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&#160;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


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Indexed from Federal Register on August 18, 2022.

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