83 FR 62673 - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 233 (December 4, 2018)

Page Range		62673-62674
FR Document		2018-26259

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the disclosure of returns and return information to a designee of a taxpayer.

Federal Register, Volume 83 Issue 233 (Tuesday, December 4, 2018)

[Federal Register Volume 83, Number 233 (Tuesday, December 4, 2018)]
[Notices]
[Pages 62673-62674]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-26259]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; 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: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the public and other 
Federal agencies to take this opportunity to comment on proposed and/or 
continuing information collections, as required by the Paperwork 
Reduction

[[Page 62674]]

Act of 1995. 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 February 4, 
2019 to be assured of consideration.

ADDRESSES: Direct all written comments to Carolyn Brown, Internal 
Revenue Service, Room 6236, 1111 Constitution Avenue NW, Washington, DC 
20224. Requests for additional information or copies of the regulations 
should be directed to R. Joseph Durbala, at Internal Revenue Service, 
Room 6129, 1111 Constitution Avenue NW, Washington DC 20224, 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 the burden previously 
approved.
    Type of Review: Extension of a 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 min.
    Estimated Total Annual Burden Hours: 800.
    The following paragraph applies to all 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 if 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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: November 27, 2018.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2018-26259 Filed 12-3-18; 8:45 am]
 BILLING CODE 4830-01-P

62674 Federal Register / Vol. 83, No. 233 / Tuesday, December 4, 2018 / Notices

Act of 1995. Currently, the IRS is respond to, a collection of information agencies to take this opportunity to
soliciting comments concerning the unless the collection of information comment on proposed and/or
disclosure of returns and return displays a valid OMB control number. continuing information collections, as
information to a designee of a taxpayer. Books or records relating to a required by the Paperwork Reduction
DATES: Written comments should be collection of information must be Act of 1995. Currently, the IRS is
received on or before February 4, 2019 retained if their contents may become soliciting comments concerning the
to be assured of consideration. material in the administration of any disclosure of reportable transactions.
ADDRESSES: Direct all written comments internal revenue law. Generally, tax DATES: Written comments should be
to Carolyn Brown, Internal Revenue returns and tax return information are received on or before February 4, 2019
Service, Room 6236, 1111 Constitution confidential, as required by 26 U.S.C. to be assured of consideration.
Avenue NW, Washington, DC 20224. 6103. ADDRESSES: Direct all written comments
Requests for additional information or Desired Focus of Comments: The to Carolyn Brown, Internal Revenue
copies of the regulations should be Internal Revenue Service (IRS) is Service, Room 6236, 1111 Constitution
directed to R. Joseph Durbala, at Internal particularly interested in comments Avenue NW, Washington, DC 20224.
Revenue Service, Room 6129, 1111 that: Requests for additional information or
Constitution Avenue NW, Washington • Evaluate whether the proposed
copies of the regulations should be
DC 20224, or through the internet, at collection of information is necessary
directed to R. Joseph Durbala, at Internal
RJoseph.Durbala@irs.gov. for the proper performance of the
Revenue Service, Room 6129, 1111
SUPPLEMENTARY INFORMATION: functions of the agency, including
Constitution Avenue NW, Washington
Title: Disclosure of Returns and whether the information will have
DC 20224, or through the internet, at
Return Information to Designee of practical utility;
RJoseph.Durbala@irs.gov.
Taxpayer. • Evaluate the accuracy of the
agency’s estimate of the burden of the SUPPLEMENTARY INFORMATION:
OMB Number: 1545–1816.
proposed collection of information, Title: Disclosure of reportable
Regulation Project Number: TD 9054,
including the validity of the transactions.
as amended by TD 9618.
Abstract: Under section 6103(a), methodology and assumptions used; OMB Number: 1545–0865.
returns and return information are • Enhance the quality, utility, and Form Number: 8918.
confidential unless disclosure is clarity of the information to be Abstract: Internal Revenue Code (IRC)
otherwise authorized by the Code. collected; and 6111 requires a sub-set of promoters
Section 6103(c), as amended in 1996 by • Minimize the burden of the called ‘‘material advisors’’ to disclose
section 1207 of the Taxpayer Bill of collection of information on those who information about the promotion of
Rights II, Public Law 104–168 (110 Stat. are to respond, including using certain types of transactions called
1452), authorizes the IRS to disclose appropriate automated, electronic, ‘‘reportable transactions.’’ Material
returns and return information to such mechanical, or other technological advisors to any reportable transaction
person or persons as the taxpayer may collection techniques or other forms of must disclose certain information about
designate in a request for or consent to information technology, e.g., by the reportable transaction by filing a
disclosure, or to any other person at the permitting electronic submissions of Form 8918 with the IRS. Material
taxpayer’s request to the extent responses. advisors who file a Form 8918 will
necessary to comply with a request for Comments submitted in response to receive a reportable transaction number
information or assistance made by the this notice will be summarized and/or from the IRS. Material advisors must
taxpayer to such other person. included in the ICR for OMB approval provide the reportable transaction
Disclosure is permitted subject to such of the extension of the information number to all taxpayers and material
requirements and conditions as may be collection; they will also become a advisors for whom the material advisor
prescribed by regulations. With the matter of public record. acts as a material advisor.
Current Actions: There is no change to
amendment in 1996, Congress Approved: November 27, 2018. the burden previously approved.
eliminated the longstanding R. Joseph Durbala, Type of Review: Extension of a
requirement that disclosures to IRS Tax Analyst. currently approved collection.
designees of the taxpayer must be [FR Doc. 2018–26259 Filed 12–3–18; 8:45 am] Affected Public: Business or other for-
pursuant to the written request or
BILLING CODE 4830–01–P profit organizations.
consent of the taxpayer.
Estimated Number of Respondents:
Current Actions: There is no change to
350.
the burden previously approved. DEPARTMENT OF THE TREASURY
Type of Review: Extension of a Estimated Time Per Respondent: 14
currently approved collection. hrs., 33 min.
Internal Revenue Service Estimated Total Annual Burden
Affected Public: Individuals or
households, business or other not-for- Hours: 5,096.
Proposed Extension of Information The following paragraph applies to all
profit institutions, farms, and Federal, Collection Request Submitted for
state, local or tribal governments. the collections of information covered
Public Comment; Comment Request by this notice:
Estimated Number of Respondents: for Form 8918
4,000. An agency may not conduct or
Estimated Time per Respondent: 12 AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to
min. Treasury. respond to, a collection of information
Estimated Total Annual Burden ACTION: Notice and request for unless the collection of information
Hours: 800. comments. displays a valid OMB control number.
The following paragraph applies to all Books or records relating to a
the collections of information covered SUMMARY: The Internal Revenue Service, collection of information must be
by this notice: as part of its continuing effort to reduce retained if their contents may become
An agency may not conduct or paperwork and respondent burden, material in the administration of any
sponsor, and a person is not required to invites the public and other Federal internal revenue law. Generally, tax

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Document Created: 2018-12-04 00:43:15
Document Modified: 2018-12-04 00:43:15

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 February 4, 2019 to be assured of consideration.
FR Citation		83 FR 62673

83 FR 62673 - Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 233 (December 4, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service