Notice2025-18405
Agency Information Collection Activities; Comment 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
September 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 182 (Tuesday, September 23, 2025)</title>
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[Federal Register Volume 90, Number 182 (Tuesday, September 23, 2025)]
[Notices]
[Page 45895]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-18405]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and 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 November 24,
2025 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garia, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#c5b5b7a4eba6aaa8a8a0abb1b685acb7b6eba2aab3"><span class="__cf_email__" data-cfemail="522220337c313d3f3f373c2621123b20217c353d24">[email protected]</span></a>. Include ``OMB Control No.
1545-1850'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Marcus W. McCrary (470)
769-2001.
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, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. 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: TD 9178--Testimony or Production of Records in a Court or
Other Proceeding.
OMB Number: 1545-1850.
Regulation Project Number: TD 9178.
Abstract: This document contains previously approved final
regulations replacing the existing regulation that establishes the
procedures to be followed by IRS officers and employees upon receipt of
a request or demand for disclosure of IRS records or information. The
purpose of the final regulations is to provide specific instructions
and to clarify the circumstances under which more specific procedures
take precedence. The final regulations extend the application of the
regulation to former IRS officers and employees as well as to persons
who are or were under contract to the IRS. The final regulations affect
current and former IRS officers, employees and contractors, and persons
who make requests or demands for disclosure.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 1,400.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 1,400.
Dated: September 19, 2025.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2025-18405 Filed 9-22-25; 8:45 am]
BILLING CODE P
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