Notice2025-07441
Agency Collection Activities; Requesting Comments on Form 13751
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
April 30, 2025
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. The IRS is soliciting comments concerning Form 13751, Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts.
Full Text
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<title>Federal Register, Volume 90 Issue 82 (Wednesday, April 30, 2025)</title>
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[Federal Register Volume 90, Number 82 (Wednesday, April 30, 2025)]
[Notices]
[Page 18000]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-07441]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Collection Activities; Requesting Comments on Form 13751
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. The IRS is soliciting comments concerning Form
13751, Waiver of Right to Consistent Agreement of Partnership Items and
Partnership-Level Determinations as to Penalties, Additions to Tax, and
Additional Amounts.
DATES: Written comments should be received on or before June 30, 2025
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#83f3f1e2ade0eceeeee6edf7f0c3eaf1f0ade4ecf5"><span class="__cf_email__" data-cfemail="0e7e7c6f206d6163636b607a7d4e677c7d20696178">[email protected]</span></a>. Include OMB Control No.
1545-1969 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Jason Schoonmaker, (801) 620-
2128, 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#563c37253938783b7825353e3939383b373d3324163f242578313920"><span class="__cf_email__" data-cfemail="3a505b495554145714495952555554575b515f487a534849145d554c">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
Title: Waiver of Right to Consistent Agreement of Partnership Items
and Partnership-Level Determinations as to Penalties, Additions to Tax,
and Additional Amounts.
OMB Number: 1545-1969.
Form Number: 13751.
Abstract: Form 13751 is used to determine the eligibility for
participation in the settlement initiative of taxpayers related through
TEFRA partnerships to ineligible applicants. Such determinations will
involve partnership items and partnership-level determinations, as well
as the calculation of tax liabilities resolved under this initiative,
including penalties and interest.
Current Actions: There is no change to the burden previously
approved by OMB. This submission is for renewal purposes.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, Business or other for-
profit organizations, not-for-profit institutions.
Estimated Number of Respondents: 100.
Estimated Time Per Respondent: 1 hours.
Estimated Total Annual Burden Hours: 100 hours.
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: April 24, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-07441 Filed 4-29-25; 8:45 am]
BILLING CODE 4830-01-P
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