Notice2023-23674
Proposed Collection; Comment Request Relating to Late Filing of Certification or Notices
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 26, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning late filing of certification or notices.
Full Text
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<title>Federal Register, Volume 88 Issue 206 (Thursday, October 26, 2023)</title>
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[Federal Register Volume 88, Number 206 (Thursday, October 26, 2023)]
[Notices]
[Page 73640]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-23674]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request Relating to Late Filing of
Certification or Notices
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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning late
filing of certification or notices.
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#522220337c313d3f3f373c2621123b20217c353d24"><span class="__cf_email__" data-cfemail="1f6f6d7e317c7072727a716b6c5f766d6c31787069">[email protected]</span></a>. Include OMB control number
1545-2098 or Late Filing of Certification or Notices.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedure should be directed to Kerry Dennis at
(202) 317-5751, 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#87cce2f5f5fea9cba9c3e2e9e9eef4c7eef5f4a9e0e8f1"><span class="__cf_email__" data-cfemail="db90bea9a9a2f597f59fbeb5b5b2a89bb2a9a8f5bcb4ad">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Late Filing of Certification or Notices.
OMB Number: 1545-2098.
Regulation Project Number: Rev. Proc. 2008-27.
Abstract: The IRS needs certain information to determine whether a
taxpayer should be granted permission to make late filings of certain
statements or notices under sections 897 and 1445. The information
submitted will include a statement by the taxpayer demonstrating
reasonable cause for the failure to timely make relevant filings under
sections 897 and 1445. This revenue procedure provides a simplified
method for taxpayers to request relief for late filings under sections
1.897-2(g)(1)(ii)(A), 1.897-2(h)(2), 1.1445-2(d)(2), 1.1445-5(b)(2),
and 1.1445-5(b)(4) of the Income Tax Regulations.
Current Actions: There are no changes to the regulation or burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations,
Farms.
Estimated Number of Respondents: 250.
Estimated Time per Response: 4 hours.
Estimated Total Annual Burden Hours: 1,000 hours.
The following paragraph applies to all 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 if 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: October 20, 2023.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2023-23674 Filed 10-25-23; 8:45 am]
BILLING CODE 4830-01-P
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