Notice2023-00248
Proposed Collection; Comment Request for Revenue Procedure 97-22
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 10, 2023
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Revenue Procedure 97-22, Examination of returns and claims for refund, credits or abatement; determination of correct tax liability.
Full Text
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<title>Federal Register, Volume 88 Issue 6 (Tuesday, January 10, 2023)</title>
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[Federal Register Volume 88, Number 6 (Tuesday, January 10, 2023)]
[Notices]
[Pages 1449-1450]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-00248]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 97-22
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting
comments concerning Revenue Procedure 97-22, Examination of returns and
claims for refund, credits or abatement; determination of correct tax
liability.
DATES: Written comments should be received on or before March 13, 2023
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#641416054a070b0909010a1017240d16174a030b12"><span class="__cf_email__" data-cfemail="59292b38773a3634343c372d2a19302b2a773e362f">[email protected]</span></a>. Include 1545-1533 or
Examination of returns and claims for refund, credits or abatement;
determination of correct tax liability.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
[[Page 1450]]
copies of this collection 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#165a77787f627738407778526f7d73567f646538717960"><span class="__cf_email__" data-cfemail="460a27282f322768102728023f2d23062f343568212930">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Examination of returns and claims for refund, credits or
abatement; determination of correct tax liability.
OMB Number: 1545-1533.
Revenue Procedure Number: Revenue Procedure 97-22.
Abstract: This revenue procedure provides guidance to taxpayers who
maintain books and records by using an electronic storage system that
either images their paper books and records or transfers their
computerized books and records to an electronic storage media, such as
an optical disk. The information requested in the revenue procedure is
required to ensure that records maintained in an electronic storage
system will constitute records within the meaning of Internal Revenue
Code section 6001.
Current Actions: There are no changes being made to this revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, Federal
Government, and state, local or tribal governments.
Estimated Number of Respondents: 50,000.
Estimated Time per Respondent: 20 hours, 1 minute.
Estimated Total Annual Burden Hours: 1,000,400.
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. 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 4, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023-00248 Filed 1-9-23; 8:45 am]
BILLING CODE 4830-01-P
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