Notice2024-06397
Proposed Collection; Comment Request for TD 8383
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
March 26, 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning disclosure of tax return information for purposes of quality or peer reviews, disclosure of tax return information due to incapacity or death of tax return preparer.
Full Text
<html>
<head>
<title>Federal Register, Volume 89 Issue 59 (Tuesday, March 26, 2024)</title>
</head>
<body><pre>
[Federal Register Volume 89, Number 59 (Tuesday, March 26, 2024)]
[Notices]
[Pages 21173-21174]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-06397]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for TD 8383
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
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
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning disclosure of tax
return information for purposes of quality or peer reviews, disclosure
of tax return information due to incapacity or death of tax return
preparer.
DATES: Written comments should be received on or before May 28, 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#b9c9cbd897dad6d4d4dcd7cdcaf9d0cbca97ded6cf"><span class="__cf_email__" data-cfemail="4f3f3d2e612c2022222a213b3c0f263d3c61282039">[email protected]</span></a>. Please
include, ``OMB Number: 1545-1209, TD 8393 (Disclosure of Tax Return
Information for Purposes of Quality or Peer Reviews, Due to Incapacity
or Death of Tax Return Preparer), 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#eba78a85829f8ac5bd8a85af92808eab829998c58c849d"><span class="__cf_email__" data-cfemail="c28ea3acabb6a3ec94a3ac86bba9a782abb0b1eca5adb4">[email protected]</span></a>.
[[Page 21174]]
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Tax Return Information for Purposes of Quality
or Peer Reviews, Due to Incapacity or Death of Tax Return Preparer.
OMB Number: 1545-1209. Regulation Project Number: TD 8383.
Abstract: These regulations govern the circumstances under which
tax return information may be disclosed for purposes of conducting
quality or peer reviews, and disclosures that are necessary because of
the tax return preparer's death or incapacity.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 250,000.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 250,000.
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: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024-06397 Filed 3-25-24; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on March 26, 2024.
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.