Notice2024-18539
Proposed Extension of Information Collection Request Submitted for Public Comment; Procedures for Recovering Reasonable Administrative Costs
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
August 19, 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 the burden related to the procedures for recovering reasonable administrative costs.
Full Text
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<title>Federal Register, Volume 89 Issue 160 (Monday, August 19, 2024)</title>
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[Federal Register Volume 89, Number 160 (Monday, August 19, 2024)]
[Notices]
[Pages 67155-67156]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-18539]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Procedures for Recovering Reasonable Administrative
Costs
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 the burden related to the procedures for recovering
reasonable administrative costs.
DATES: Written comments should be received on or before October 18,
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#cfbfbdaee1aca0a2a2aaa1bbbc8fa6bdbce1a8a0b9"><span class="__cf_email__" data-cfemail="fa8a889bd4999597979f948e89ba938889d49d958c">[email protected]</span></a>. Please
include, ``OMB Number: 1545-1356--Public Comment Request Notice'' in
the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Ronald J.
Durbala,
[[Page 67156]]
at (202) 317-5746, 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#14465e7b6771647c3a50616676757875547d66673a737b62"><span class="__cf_email__" data-cfemail="81d3cbeef2e4f1e9afc5f4f3e3e0ede0c1e8f3f2afe6eef7">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Requirements and procedure for recovering reasonable
administrative costs.
OMB Number: 1545-1356.
Regulation Project Number: TD 8725.
Abstract: Under Internal Revenue Code Section 7430, a prevailing
party may recover the reasonable administrative or litigation costs
incurred in an administrative or civil proceeding that relates to the
determination, collection, or refund of any tax, interest, or penalty.
Treasury Regulation Section 301.7430-2(c) provides that the IRS will
not award administrative costs under section 7430 unless the taxpayer
files a written request in accordance with the requirements of the
regulation.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations, not-for-profit institutions, farms, and the
Federal government.
Estimated Number of Respondents: 38.
Estimated Time per Respondent: 2 hrs., 16 min.
Estimated Total Annual Burden Hours: 86.
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: August 13, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-18539 Filed 8-16-24; 8:45 am]
BILLING CODE 4830-01-P
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