Notice2024-28571
Proposed Extension of Information Collection Request Submitted for Public Comment; Requirements Related to Requests for Ruling and Determination Letters
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
December 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 the guidance for taxpayers regarding information collection requirements related to requests for ruling and determination letters.
Full Text
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<title>Federal Register, Volume 89 Issue 235 (Friday, December 6, 2024)</title>
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[Federal Register Volume 89, Number 235 (Friday, December 6, 2024)]
[Notices]
[Pages 97171-97172]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-28571]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Requirements Related to Requests for Ruling and
Determination Letters
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 guidance for taxpayers regarding information collection
requirements related to requests for ruling and determination letters.
DATES: Written comments should be received on or before February 4,
2025 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#7e0e0c1f501d1113131b100a0d3e170c0d50191108"><span class="__cf_email__" data-cfemail="0f7f7d6e216c6062626a617b7c4f667d7c21686079">[email protected]</span></a>. Please
include, ``OMB Number: 1545-1522--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, 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#fcaeb6938f998c94d2b8898e9e9d909dbc958e8fd29b938a"><span class="__cf_email__" data-cfemail="e2b0a88d9187928acca6979080838e83a28b9091cc858d94">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Rulings and determination letters.
OMB Number: 1545-1522.
Regulation Project Number: Rev. Proc. 2025-1.
Abstract: This revenue procedure explains how the Service provides
advice to taxpayers on issues under the jurisdiction of the Associate
Chief Counsel (Corporate), the Associate Chief Counsel (Employee
Benefits, Exempt Organizations, and Employment Taxes), the Associate
Chief Counsel (Financial Institutions and Products), the Associate
Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel
(International), the Associate Chief Counsel (Passthroughs and Special
Industries), and the Associate Chief Counsel (Procedure and
Administration). It explains the forms of advice and the way advice is
requested by taxpayers and provided by the Service.
Current Actions: The previous approval was inadvertently
discontinued. This submission is being made to request OMB approval on
an existing collection in use without an OMB Control Number.
Type of Review: Existing collection in use without an OMB Control
Number.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 3,966.
Estimated Time per Respondent: 79.70 hrs.
Estimated Total Annual Burden Hours: 316,100.
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
[[Page 97172]]
collection; they will also become a matter of public record.
Approved: December 3, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-28571 Filed 12-5-24; 8:45 am]
BILLING CODE 4830-01-P
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