Notice2023-23595
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
October 25, 2023
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 Disclosure of Returns and Return Information by Other Agencies.
Full Text
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<title>Federal Register, Volume 88 Issue 205 (Wednesday, October 25, 2023)</title>
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[Federal Register Volume 88, Number 205 (Wednesday, October 25, 2023)]
[Notices]
[Pages 73418-73419]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-23595]
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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 Disclosure of
Returns and Return Information by Other Agencies.
DATES: Written comments should be received on or before December 26,
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#d5a5a7b4fbb6bab8b8b0bba1a695bca7a6fbb2baa3"><span class="__cf_email__" data-cfemail="1e6e6c7f307d7173737b706a6d5e776c6d30797168">[email protected]</span></a>. Include ``OMB Number 1545-
1757-Disclosure of Returns and Return Information by Other Agencies''
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#b3fed2c1c7dbd29de19df1c1daddc0dcddf3dac1c09dd4dcc5"><span class="__cf_email__" data-cfemail="0e436f7c7a666f205c204c7c67607d61604e677c7d20696178">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Returns and Return Information by Other
Agencies.
OMB Number: 1545-1757.
Regulation Project Number: TD 9036.
Abstract: In general, under the regulations, the IRS is permitted
to authorize agencies with access to returns and return information
under section 6103 of the Internal Revenue Code to re-disclose returns
and return information based on a written request and the
Commissioner's approval, to any authorized recipient set forth in Code
section 6103, subject to the same conditions and restrictions, and for
the same purposes, as if the recipient had received the information
from the IRS directly.
Current Actions: There are no changes to the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Federal Government, State, Local, or Tribal Gov't.
Estimated Number of Respondents: 11.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 11.
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
[[Page 73419]]
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: October 19, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-23595 Filed 10-24-23; 8:45 am]
BILLING CODE 4830-01-P
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