Notice2025-10896
Agency Information Collection Activities; Comment Request on Procedures for Determination Letters and Other Rulings
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
June 16, 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 114 (Monday, June 16, 2025)</title>
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[Federal Register Volume 90, Number 114 (Monday, June 16, 2025)]
[Notices]
[Page 25429]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-10896]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Procedures for Determination Letters and Other Rulings
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 August 15, 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#c2b2b0a3eca1adafafa7acb6b182abb0b1eca5adb4"><span class="__cf_email__" data-cfemail="a2d2d0c38cc1cdcfcfc7ccd6d1e2cbd0d18cc5cdd4">[email protected]</span></a>. Include ``OMB Control No.
1545-1520'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedure or form 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#5c17392e2e2572107218393232352f1c352e2f723b332a"><span class="__cf_email__" data-cfemail="773c1205050e593b59331219191e04371e050459101801">[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: Procedures for Determination Letters and Other Rulings.
OMB Control Number: 1545-1520.
Revenue Procedure and Form Number: 2025-4 and 15662.
Abstract: Internal Revenue Service regulation Sec. 601.201(a)(1))
provides that it is the practice of the Internal Revenue Service (IRS)
to answer inquiries of individuals and organizations, whenever
appropriate in the interest of sound tax administration, as to their
status for tax purposes and as to the tax effects of their acts or
transactions. Under this revenue procedure 2025-4, (and successor
guidance), taxpayers can request determination letters and private
letter rulings from the from the Commissioner, Tax Exempt and
Government Entities, Employee Plans Office (``Employee Plans'') on how
the tax laws apply to them. Employee Plans requires information from
taxpayers in order to process these requests. Form 15662 will simplify
and standardize the application process for Private Letter Rulings
issued under Rev. Proc. 2025-4 and its successors.
Current Actions: There are no changes to the regulation that would
affect burden. New Form 15662 is being added to simplify and
standardize the application process for Private Letter Rulings issued
under Rev. Proc. 2025-4 and its successors.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state,
local or tribal governments.
Estimated Number of Responses: 12,733.
Estimated Time per Response: 3.05 hours.
Estimated Total Annual Burden Hours: 38,836.
Dated: June 10, 2025.
Kerry L. Dennis
Tax Analyst.
[FR Doc. 2025-10896 Filed 6-13-25; 8:45 am]
BILLING CODE 4830-01-P
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