Notice2023-15700
Proposed Collection: Comment Request for Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes
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
July 25, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Department of the Treasury, 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 Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes.
Full Text
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<title>Federal Register, Volume 88 Issue 141 (Tuesday, July 25, 2023)</title>
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[Federal Register Volume 88, Number 141 (Tuesday, July 25, 2023)]
[Notices]
[Page 47946]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-15700]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection: Comment Request for Disclosure of Returns
and Return Information in Connection With Written Contracts or
Agreements for the Acquisition of Property or Services for Tax
Administration Purposes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, 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 Disclosure of Returns and Return Information in
Connection with Written Contracts or Agreements for the Acquisition of
Property or Services for Tax Administration Purposes.
DATES: Written comments should be received on or before September 25,
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#c3b3b1a2eda0acaeaea6adb7b083aab1b0eda4acb5"><span class="__cf_email__" data-cfemail="5a2a283b74393537373f342e291a332829743d352c">[email protected]</span></a>. Include 1545-1821 or TD
9327.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
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#97dbf6f9fee3f6b9c1f6f9d3eefcf2d7fee5e4b9f0f8e1"><span class="__cf_email__" data-cfemail="85c9e4ebecf1e4abd3e4ebc1fceee0c5ecf7f6abe2eaf3">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Returns and Return Information in Connection
with Written Contracts or Agreements for the Acquisition of Property or
Services for Tax Administration Purposes.
OMB Number: 1545-1821.
Regulation Project Number: TD 9327.
Abstract: The regulations clarify that redisclosures of returns and
return information by contractors to agents or subcontractors are
permissible, and that the penalty provisions, written notification
requirements, and safeguard requirements are applicable to these agents
and subcontractors. Section 301.6103(n)-1(e)(3) of the regulations
require that before the execution of a contract or agreement for the
acquisition of property or services under which returns or return
information will be disclosed, the contract or agreement must be made
available to the IRS.
Current Actions: There are no changes being made to the collection
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
Estimated Number of Respondents: 2,500.
Estimated Time per Respondent: 10 hour.
Estimated Total Annual Burden Hours: 250.
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: July 19, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023-15700 Filed 7-24-23; 8:45 am]
BILLING CODE 4830-01-P
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