Notice2024-02476
Proposed Collection; Comment Request Concerning Power of Attorney and Declaration of Representative
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 7, 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 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 (PRA 95). The IRS is soliciting comments concerning power of attorney and declaration of representative.
Full Text
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<title>Federal Register, Volume 89 Issue 26 (Wednesday, February 7, 2024)</title>
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[Federal Register Volume 89, Number 26 (Wednesday, February 7, 2024)]
[Notices]
[Pages 8519-8520]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-02476]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request Concerning Power of Attorney
and Declaration of Representative
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 (PRA 95). The IRS is soliciting comments
concerning power of attorney and declaration of representative.
DATES: Written comments should be received on or before April 8, 2024
to be assured of consideration.
ADDRESSES: Direct all written comments to Andrea Garcia, Internal
Revenue Service, room 6526, 1111 Constitution Avenue NW, Washington, DC
20224 or by email to <a href="/cdn-cgi/l/email-protection#710103105f121e1c1c141f0502311803025f161e07"><span class="__cf_email__" data-cfemail="c9b9bba8e7aaa6a4a4aca7bdba89a0bbbae7aea6bf">[email protected]</span></a>. Please include the OMB
Control Number 1545-0150 or Forms 2848 and 2848-SP in the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms should be directed to Sara Covington, at (202) 317-
5744 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue
NW, Washington DC 20224, or through the internet, at
<a href="/cdn-cgi/l/email-protection#2f5c4e5d4e0143014c40594641485b40416f465d5c01484059"><span class="__cf_email__" data-cfemail="f88b998a99d694d69b978e91969f8c9796b8918a8bd69f978e">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Power of Attorney and Declaration of Representative.
OMB Number: 1545-0150.
Form Number: 2848 and 2848 (SP).
Abstract: Form 2848 or Form 2848 (SP) is issued to authorize
someone to act for the taxpayer in tax matters. It grants all powers
that the taxpayer has except signing a return and cashing refund
checks. The information on the form is used to identify representatives
and to ensure that confidential information is not divulged to
unauthorized persons.
Current Actions: There are no changes being made to the forms at
this time, however the estimated number of responses were reduced based
on the current filing data.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, and farms.
Form 2848
Estimated Number of Respondents: 378,087.
Estimated Time per Respondent: 1.99 hours.
Estimated Total Annual Burden Hours: 752,393 hours.
Form 2848 (SP)
Estimated Number of Respondents: 80,000.
[[Page 8520]]
Estimated Time per Respondent: 2.26 hours.
Estimated Total Annual Burden Hours: 180,800 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: February 1, 2024.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2024-02476 Filed 2-6-24; 8:45 am]
BILLING CODE 4830-01-P
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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.