Notice2025-09263
Agency Information Collection Activities; Comment Request on Disclosure of Returns and Return Information to Designee of Taxpayer
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
May 23, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 90 Issue 99 (Friday, May 23, 2025)</title>
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[Federal Register Volume 90, Number 99 (Friday, May 23, 2025)]
[Notices]
[Page 22163]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-09263]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Disclosure of Returns and Return Information to Designee of Taxpayer
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before July 22, 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#68181a09460b0705050d061c1b28011a1b460f071e"><span class="__cf_email__" data-cfemail="9eeeecffb0fdf1f3f3fbf0eaeddef7ecedb0f9f1e8">[email protected]</span></a>. Include ``OMB Control No.
1545-1816'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the Treasury Decision should be directed to Kerry Dennis at
(202) 317-5751, or 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#baf1dfc8c8c394f694fedfd4d4d3c9fad3c8c994ddd5cc"><span class="__cf_email__" data-cfemail="97dcf2e5e5eeb9dbb9d3f2f9f9fee4d7fee5e4b9f0f8e1">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. 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.
Title: Disclosure of Returns and Return Information to Designee of
Taxpayer.
OMB Control Number: 1545-1816.
Regulation Project Number: TD 9504, as amended by TD 9618.
Abstract: Under section 6103(a), returns and return information are
confidential unless disclosure is otherwise authorized by the Code.
Section 6103(c), as amended in 1996 by section 1207 of the Taxpayer
Bill of Rights II, Public Law 104-168 (110 Stat. 1452), authorizes the
IRS to disclose returns and return information to such person or
persons as the taxpayer may designate in a request for or consent to
disclosure, or to any other person at the taxpayer's request to the
extent necessary to comply with a request for information or assistance
made by the taxpayer to such other person. Disclosure is permitted
subject to such requirements and conditions as may be prescribed by
regulations. With the amendment in 1996, Congress eliminated the
longstanding requirement that disclosures to designees of the taxpayer
must be pursuant to the written request or consent of the taxpayer.
Current Actions: There are no changes to the regulation that would
affect burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other not-
for-profit institutions, farms, and Federal, state, local or tribal
governments.
Estimated Number of Responses: 9,000.
Estimated Time per Response: 12 minutes.
Estimated Total Annual Burden Hours: 1,800.
Dated: May 14, 2025.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2025-09263 Filed 5-22-25; 8:45 am]
BILLING CODE 4830-01-P
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