Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service (IRS) Information Collection Request

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

July 1, 2025

Issuing agencies

Treasury Department

Abstract

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Full Text

<html>
<head>
<title>Federal Register, Volume 90 Issue 124 (Tuesday, July 1, 2025)</title>
</head>
<body><pre>
[Federal Register Volume 90, Number 124 (Tuesday, July 1, 2025)]
[Notices]
[Page 28866]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-12279]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Internal Revenue Service (IRS) Information 
Collection Request

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before July 31, 2025 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Melody Braswell by emailing <a href="/cdn-cgi/l/email-protection#411113000135332420323433386f262e37"><span class="__cf_email__" data-cfemail="93c3c1d2d3e7e1f6f2e0e6e1eabdf4fce5">[email&#160;protected]</span></a>, calling 
(202) 622-1035, or viewing the entire information collection request at 
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    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.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2025-12279 Filed 6-30-25; 8:45 am]
BILLING CODE 4830-01-P


</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>

View on FederalRegister.gov →Plain-text source

Indexed from Federal Register on July 1, 2025.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.