Agency Information Collection Activities; Comment Request Concerning Procedures for Requesting Competent Authority Assistance Under Tax Treaties

Issuing agencies

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

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<title>Federal Register, Volume 91 Issue 214 (Friday, November 6, 2026)</title>
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[Federal Register Volume 91, Number 214 (Friday, November 6, 2026)]
[Notices]
[Pages 70121-70122]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-22701]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request 
Concerning Procedures for Requesting Competent Authority Assistance 
Under Tax Treaties

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 January 5, 2027 
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#92e2e0f3bcf1fdfffff7fce6e1d2fbe0e1bcf5fde4"><span class="__cf_email__" data-cfemail="3d4d4f5c135e5250505853494e7d544f4e135a524b">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-2044'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801) 620-6008.

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: Procedures for Requesting Competent Authority Assistance 
Under Tax Treaties.
    OMB Control Number: 1545-2044.
    Regulation: Revenue Procedure 2015-40.
    Abstract: Taxpayers who believe that the actions of the United 
States, a treaty country, or both, result or will result in taxation 
that is contrary to the provisions of an applicable tax treaty are 
required to submit the requested information in order to received 
assistance from the IRS official acting as the U.S. competent 
authority. The information is used to assist the taxpayer in reaching a 
mutual agreement with the IRS and the appropriate foreign competent 
authority.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations.

[[Page 70122]]

    Estimated Number of Responses: 280.
    Estimated Time per Response: 30 hours.
    Estimated Total Annual Burden Hours: 8,400.

    Dated: November 4, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-22701 Filed 11-5-26; 8:45 am]
BILLING CODE 4831-GV-P


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