Notice2024-02254
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Revenue Procedure 2024-4
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
February 6, 2024
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 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 2024-4 (and successor guidance).
Full Text
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<title>Federal Register, Volume 89 Issue 25 (Tuesday, February 6, 2024)</title>
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[Federal Register Volume 89, Number 25 (Tuesday, February 6, 2024)]
[Notices]
[Page 8276]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-02254]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request for Revenue Procedure 2024-4
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 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 2024-4 (and successor guidance).
DATES: Written comments should be received on or before April 8, 2024
to be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#b3c3c1d29dd0dcdeded6ddc7c0f3dac1c09dd4dcc5"><span class="__cf_email__" data-cfemail="b2c2c0d39cd1dddfdfd7dcc6c1f2dbc0c19cd5ddc4">[email protected]</span></a>. Please
include, ``OMB Number: 1545-1520, Revenue Procedure 2024-4, Public
Comment Request Notice'' in the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedure and instructions should be directed to
LaNita Van Dyke, at (202) 317-3009, 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#622e030c0b16034c34030c261b0907220b10114c050d14"><span class="__cf_email__" data-cfemail="08446966617c69265e69664c71636d48617a7b266f677e">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2024-4 (and successor guidance).
OMB Number: 1545-1520.
Revenue Procedure Number: 2024-4.
Abstract: Internal Revenue Code (IRC) Sec. 601.201(a)(1)) provides
that it is the practice of the Internal Revenue Service (IRS) to answer
inquiries of individuals and organizations, whenever appropriate in the
interest of sound tax administration, as to their status for tax
purposes and as to the tax effects of their acts or transactions. Under
this revenue procedure 2024-4 (and successor guidance), taxpayers can
request determination letters and letter rulings from the Commissioner,
Tax Exempt and Government Entities, Employee Plans Office (``Employee
Plans'') on how the tax laws apply to them. Employee Plans requires
information from taxpayers in order to process these requests.
Current Actions: There is no change to the burden previously
approved.
Type of Review: Reinstatement without change of a previously
approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state,
local or tribal governments.
Estimated Number of Respondents: 8,733.
Estimated Time per Respondent: 2 hrs., 5 min.
Estimated Total Annual Burden Hours: 18,151.
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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
<bullet> Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
<bullet> Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
<bullet> Enhance the quality, utility, and clarity of the
information to be collected; and
<bullet> Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: January 31, 2024.
Molly J. Stasko,
Senior IRS Tax Analyst.
[FR Doc. 2024-02254 Filed 2-5-24; 8:45 am]
BILLING CODE 4830-01-P
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