80 FR 53232 - Proposed Collection; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 170 (September 2, 2015)

Page Range		53232-53233
FR Document		2015-21755

This final regulation relates to the disclosure of returns and return information to a designee of the taxpayer. The regulations provide guidance to IRS employees responsible for disclosing returns and return information and to taxpayers who wish to designate a person or persons to whom returns and return information may be disclosed. Currently, the IRS is soliciting comments concerning the disclosure of returns and return information to a designee of a taxpayer.

Federal Register, Volume 80 Issue 170 (Wednesday, September 2, 2015)

[Federal Register Volume 80, Number 170 (Wednesday, September 2, 2015)]
[Notices]
[Pages 53232-53233]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-21755]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Disclosure of Returns 
and Return Information to Designee of Taxpayer

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: This final regulation relates to the disclosure of returns and 
return information to a designee of the taxpayer. The regulations 
provide guidance to IRS employees responsible for disclosing returns 
and return information and to taxpayers who wish to designate a person 
or persons to whom returns and return information may be disclosed.
    Currently, the IRS is soliciting comments concerning the disclosure 
of returns and return information to a designee of a taxpayer.

DATES: Written comments should be received on or before November 2, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this regulation should be directed to Joseph Durbala at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202)317-5746, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Disclosure of Returns and Return Information to Designee of 
Taxpayer.
    OMB Number: 1545-1816.
    Regulation Project Number: TD 9054, 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 is no change to this final regulation.
    Type of Review: Extension of 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 Respondents: 4,000.
    Estimated Time per Respondent: 12 minutes.
    Estimated Total Annual Burden Hours: 800.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: 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.


[[Page 53233]]


    Approved: August 25, 2015.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2015-21755 Filed 9-1-15; 8:45 am]
 BILLING CODE 4830-01-P

53232 Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices

OMB Number: 1545–1828. Approved: August 20, 2015. disclosure, or to any other person at the
Regulation Project Number: T.D. 9048 Sara Covington, taxpayer’s request to the extent
Abstract: This document contains IRS Tax Analyst. necessary to comply with a request for
final and temporary regulations under [FR Doc. 2015–21677 Filed 9–1–15; 8:45 am] information or assistance made by the
section 1502 that redetermine the basis BILLING CODE 4830–01–P
taxpayer to such other person.
of stock of a subsidiary member of a Disclosure is permitted subject to such
consolidated group immediately prior to requirements and conditions as may be
certain transfers of such stock and DEPARTMENT OF THE TREASURY prescribed by regulations. With the
certain deconsolidation’s of a subsidiary amendment in 1996, Congress
Internal Revenue Service eliminated the longstanding
member. In addition, this document
contains temporary regulations that requirement that disclosures to
Proposed Collection; Comment designees of the taxpayer must be
suspend certain losses recognized on Request for Disclosure of Returns and
the disposition of stock of a subsidiary pursuant to the written request or
Return Information to Designee of consent of the taxpayer.
member. The regulations apply to Taxpayer
corporations filing consolidated returns. Current Actions: There is no change to
AGENCY: Internal Revenue Service (IRS), this final regulation.
Current Actions: There is no change to
these existing regulations. Treasury. Type of Review: Extension of
ACTION: Notice and request for currently approved collection.
Type of Review: Extension of a
currently approved collection. comments. Affected Public: Individuals or
households, business or other not-for-
Affected Public: Business or other for- SUMMARY: This final regulation relates to profit institutions, farms, and Federal,
profit organizations. the disclosure of returns and return state, local or tribal governments.
Estimated Number of Respondents: information to a designee of the
Estimated Number of Respondents:
7,500. taxpayer. The regulations provide
4,000.
Estimated Time per Respondent: 2 guidance to IRS employees responsible
for disclosing returns and return Estimated Time per Respondent: 12
hours. minutes.
information and to taxpayers who wish
Estimated Total Annual Burden to designate a person or persons to Estimated Total Annual Burden
Hours: 15,000. whom returns and return information Hours: 800.
The following paragraph applies to all may be disclosed. The following paragraph applies to all
of the collections of information covered Currently, the IRS is soliciting of the collections of information covered
by this notice: comments concerning the disclosure of by this notice:
An agency may not conduct or returns and return information to a An agency may not conduct or
sponsor, and a person is not required to designee of a taxpayer. sponsor, and a person is not required to
respond to, a collection of information DATES: Written comments should be respond to, a collection of information
unless the collection of information received on or before November 2, 2015 unless the collection of information
displays a valid OMB control number. to be assured of consideration. displays a valid OMB control number.
Books or records relating to a collection ADDRESSES: Direct all written comments Books or records relating to a collection
of information must be retained as long to Christie Preston, Internal Revenue of information must be retained as long
as their contents may become material Service, Room 6129, 1111 Constitution as their contents may become material
in the administration of any internal Avenue NW., Washington, DC 20224. in the administration of any internal
revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT: revenue law. Generally, tax returns and
tax return information are confidential, Requests for additional information or tax return information are confidential,
as required by 26 U.S.C. 6103. copies of this regulation should be as required by 26 U.S.C. 6103.
Request for Comments: Comments directed to Joseph Durbala at Internal Request for Comments: Comments
submitted in response to this notice will Revenue Service, Room 6129, 1111 submitted in response to this notice will
be summarized and/or included in the Constitution Avenue NW., Washington, be summarized and/or included in the
request for OMB approval. All DC 20224, or at (202)317–5746, or request for OMB approval. All
comments will become a matter of through the Internet at comments will become a matter of
public record. Comments are invited on: RJoseph.Durbala@irs.gov. public record. Comments are invited on:
(a) Whether the collection of SUPPLEMENTARY INFORMATION: (a) Whether the collection of
information is necessary for the proper Title: Disclosure of Returns and information is necessary for the proper
performance of the functions of the Return Information to Designee of performance of the functions of the
agency, including whether the Taxpayer. agency, including whether the
information shall have practical utility; OMB Number: 1545–1816. information shall have practical utility;
(b) the accuracy of the agency’s estimate Regulation Project Number: TD 9054, (b) the accuracy of the agency’s estimate
of the burden of the collection of as amended by TD 9618. of the burden of the collection of
information; (c) ways to enhance the Abstract: Under section 6103(a), information; (c) ways to enhance the
quality, utility, and clarity of the returns and return information are quality, utility, and clarity of the
information to be collected; (d) ways to confidential unless disclosure is information to be collected; (d) ways to
mstockstill on DSK4VPTVN1PROD with NOTICES

minimize the burden of the collection of otherwise authorized by the Code. minimize the burden of the collection of
information on respondents, including Section 6103(c), as amended in 1996 by information on respondents, including
through the use of automated collection section 1207 of the Taxpayer Bill of through the use of automated collection
techniques or other forms of information Rights II, Public Law 104–168 (110 Stat. techniques or other forms of information
technology; and (e) estimates of capital 1452), authorizes the IRS to disclose technology; and (e) estimates of capital
or start-up costs and costs of operation, returns and return information to such or start-up costs and costs of operation,
maintenance, and purchase of services person or persons as the taxpayer may maintenance, and purchase of services
to provide information. designate in a request for or consent to to provide information.

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Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices 53233

Approved: August 25, 2015. its income and expenses and figured its Notice and request for
ACTION:
R. Joseph Durbala, tax liability correctly. comments.
IRS Tax Analyst. Current Actions: There are no changes
being made to the form at this time. SUMMARY: The Department of the
[FR Doc. 2015–21755 Filed 9–1–15; 8:45 am]
Type of Review: Revision of a Treasury, as part of its continuing effort
BILLING CODE 4830–01–P
currently approved collection. to reduce paperwork and respondent
Affected Public: Business or other for- burden, invites the general public and
profit organizations. other Federal agencies to take this
DEPARTMENT OF THE TREASURY opportunity to comment on proposed
Estimated Number of Respondents:
Internal Revenue Service 30,000. and/or continuing information
Estimated Time per Respondent: 165 collections, as required by the
Proposed Collection; Comment hours, 37 minutes. Paperwork Reduction Act of 1995,
Request for Form 1120–FSC and Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Schedule P (Form 1120–FSC) Hours: 1,088,250. 3506(c)(2)(A)). Currently, the IRS is
The following paragraph applies to all soliciting comments concerning Notice
AGENCY: Internal Revenue Service (IRS), of the collections of information covered 2009–41, Credit for Residential Energy
Treasury. by this notice: Efficient Property.
ACTION: Notice and request for An agency may not conduct or DATES: Written comments should be
comments. sponsor, and a person is not required to received on or before November 2, 2015
respond to, a collection of information to be assured of consideration.
SUMMARY: The Department of the
unless the collection of information ADDRESSES: Direct all written comments
Treasury, as part of its continuing effort
displays a valid OMB control number. to Christie Preston, Internal Revenue
to reduce paperwork and respondent
Books or records relating to a collection Service, Room 6129, 1111 Constitution
burden, invites the general public and
of information must be retained as long Avenue NW., Washington, DC 20224.
other Federal agencies to take this
as their contents may become material FOR FURTHER INFORMATION CONTACT:
opportunity to comment on proposed
in the administration of any internal Requests for additional information or
and/or continuing information
revenue law. Generally, tax returns and copies of the form and instructions
collections, as required by the
tax return information are confidential, should be directed to Allan Hopkins, at
Paperwork Reduction Act of 1995,
as required by 26 U.S.C. 6103. Internal Revenue Service, Room 6129,
Public Law 104–13 (44 U.S.C.
Request for Comments: Comments 1111 Constitution Avenue NW.,
3506(c)(2)(A)). Currently, the IRS is
submitted in response to this notice will Washington, DC 20224, or through the
soliciting comments concerning Form
be summarized and/or included in the internet at Allan.M.Hopkins@irs.gov.
1120–FSC, U.S. Income Tax Return of a
request for OMB approval. All
Foreign Sales Corporation, and SUPPLEMENTARY INFORMATION:
comments will become a matter of Title: Credit for Residential Energy
Schedule P (Form 1120–FSC), Transfer
public record. Comments are invited on: Efficient Property.
Price or Commission.
(a) Whether the collection of OMB Number: 1545–2134.
DATES: Written comments should be
information is necessary for the proper Form Number: Notice 2009–41.
received on or before November 2, 2015 performance of the functions of the Abstract: This notice sets forth
to be assured of consideration. agency, including whether the interim guidance, pending the issuance
ADDRESSES: Direct all written comments information shall have practical utility; of regulations, relating to the credit for
to Christie Preston, Internal Revenue (b) the accuracy of the agency’s estimate residential energy efficient property
Service, Room 6129, 1111 Constitution of the burden of the collection of under § 25D of the Internal Revenue
Avenue NW., Washington, DC 20224. information; (c) ways to enhance the Code. Specifically, this notice provides
FOR FURTHER INFORMATION CONTACT: quality, utility, and clarity of the procedures that manufacturers may
Requests for additional information or information to be collected; (d) ways to follow to certify property as a qualified
copies of the form and instructions minimize the burden of the collection of residential energy efficient property, as
should be directed to R. Joseph Durbala, information on respondents, including well as guidance regarding the
(202) 317–5746, at Internal Revenue through the use of automated collection conditions under which taxpayers
Service, Room 6129, 1111 Constitution techniques or other forms of information seeking to claim the § 25D credit may
Avenue NW., Washington, DC 20224, or technology; and (e) estimates of capital rely on a manufacturer’s certification.
through the internet at or start-up costs and costs of operation, The Internal Revenue Service (Service)
RJoseph.Durbala@irs.gov. maintenance, and purchase of services and the Treasury Department expect
SUPPLEMENTARY INFORMATION: to provide information. that the regulations will incorporate the
Title: Form 1120–FSC, U.S. Income Approved: August 21, 2015. rules set forth in this notice.
Tax Return of a Foreign Sales Current Actions: There is no change
R. Joseph Durbala,
Corporation, and Schedule P (Form in the paperwork burden previously
1120–FSC), Transfer Price or IRS Tax Analyst.
approved by OMB. This form is being
Commission. [FR Doc. 2015–21760 Filed 9–1–15; 8:45 am]
submitted for renewal purposes only.
OMB Number: 1545–0935. BILLING CODE 4830–01–P Type of Review: Extension of a
Form Number: 1120–FSC and currently approved collection.
Schedule P (Form 1120–FSC). Affected Public: Individuals,
DEPARTMENT OF THE TREASURY
mstockstill on DSK4VPTVN1PROD with NOTICES

Abstract: Form 1120–FSC is filed by Businesses and other for-profit
foreign corporations that have elected to organizations.
be FSCs or small FSCs. The FSC uses Internal Revenue Service
Estimated Number of Respondents:
Form 1120–FSC to report income and 140.
Proposed Collection; Comment
expenses and to figure its tax liability. Estimated Time per Respondent: 2
Request for Notice 2009–41
IRS uses Form 1120–FSC and Schedule Hours, 30 minutes.
P (Form 1120–FSC) to determine AGENCY: Internal Revenue Service (IRS), Estimated Total Annual Burden
whether the FSC has correctly reported Treasury. Hours: 350.

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Document Created: 2018-02-26 10:10:53
Document Modified: 2018-02-26 10:10:53

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before November 2, 2015 to be assured of consideration.
Contact		Requests for additional information or copies of this regulation should be directed to Joseph Durbala at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202)317-5746, or through the Internet at [email protected]
FR Citation		80 FR 53232

80 FR 53232 - Proposed Collection; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 170 (September 2, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service