Proposed Collection; Comment Request on disclosure of Returns and Return Information by Other Agencies, 14802 [2017-05599]

Download as PDF 14802 Federal Register / Vol. 82, No. 54 / Wednesday, March 22, 2017 / Notices DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request on disclosure of Returns and Return Information by Other Agencies Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general 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, Disclosure of Returns and Return Information by Other Agencies. DATES: Written comments should be received on or before May 22, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6141, 1111 Constitution Avenue NW., Washington, DC 20224. Requests for additional information or copies of the regulation should be directed to R. Joseph Durbala, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Disclosure of Returns and Return Information by Other Agencies. OMB Number: 1545–1757. Regulation Project Number: TD 9036. Abstract: In general, under the regulations, the IRS is permitted to authorize agencies with access to returns and return information under section 6103 of the Internal Revenue Code to re-disclose returns and return information based on a written request and the Commissioner’s approval, to any authorized recipient set forth in Code section 6103, subject to the same conditions and restrictions, and for the same purposes, as if the recipient had received the information from the IRS directly. Current Actions: There are no changes to the burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Federal, state, local or tribal governments. Estimated Number of Respondents: 11. Estimated Time per Respondent: 1 hour. asabaliauskas on DSK3SPTVN1PROD with NOTICES SUMMARY: VerDate Sep<11>2014 18:14 Mar 21, 2017 Jkt 241001 Estimate Total Annual Burden Hours: 11. 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. Approved: March 10, 2017. R. Joseph Durbala, IRS, Tax Analyst. [FR Doc. 2017–05599 Filed 3–21–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Disabled Access Credit Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general 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. SUMMARY: PO 00000 Frm 00130 Fmt 4703 Sfmt 4703 Currently, the IRS is soliciting comments concerning the disabled access credit. DATES: Written comments should be received on or before May 22, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6141, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for copies of the form and instructions should be directed to R. 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 RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Disabled Access Credit. OMB Number: 1545–1205. Form Number: Form 8826. Abstract: Internal Revenue Code section 44 allows eligible small businesses to claim a nonrefundable income tax credit of 50% of the amount of eligible access expenditures for any tax year that exceed $250 but do not exceed $10,000. Form 8826 is used to figure the credit and the tax liability limit. Current Actions: There are no changes to the burden previously approved. This request is for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, farms. Estimated Number of Respondents: 17,422. Estimated Time per Respondent: 5 hrs., 7 minutes. Estimated Total Annual Burden Hours: 89,027. 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 E:\FR\FM\22MRN1.SGM 22MRN1

Agencies

[Federal Register Volume 82, Number 54 (Wednesday, March 22, 2017)]
[Notices]
[Page 14802]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-05599]



[[Page 14802]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request on disclosure of Returns and 
Return Information by Other Agencies

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
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, Disclosure of Returns and Return Information by 
Other Agencies.

DATES: Written comments should be received on or before May 22, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6141, 1111 Constitution Avenue NW., Washington, 
DC 20224.
    Requests for additional information or copies of the regulation 
should be directed to R. Joseph Durbala, Internal Revenue Service, Room 
6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through 
the Internet at RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Disclosure of Returns and Return Information by Other 
Agencies.
    OMB Number: 1545-1757.
    Regulation Project Number: TD 9036.
    Abstract: In general, under the regulations, the IRS is permitted 
to authorize agencies with access to returns and return information 
under section 6103 of the Internal Revenue Code to re-disclose returns 
and return information based on a written request and the 
Commissioner's approval, to any authorized recipient set forth in Code 
section 6103, subject to the same conditions and restrictions, and for 
the same purposes, as if the recipient had received the information 
from the IRS directly.
    Current Actions: There are no changes to the burden previously 
approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Federal, state, local or tribal governments.
    Estimated Number of Respondents: 11.
    Estimated Time per Respondent: 1 hour.
    Estimate Total Annual Burden Hours: 11.
    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.

    Approved: March 10, 2017.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2017-05599 Filed 3-21-17; 8:45 am]
 BILLING CODE 4830-01-P