Proposed Collection; Comment Request for Application Requirements, Retroactive Reinstatement and Reasonable Cause Under Section 6033(j), 17087 [2017-06917]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 82, Number 66 (Friday, April 7, 2017)]
[Notices]
[Page 17087]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-06917]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Application 
Requirements, Retroactive Reinstatement and Reasonable Cause Under 
Section 6033(j)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments for application requirements, 
retroactive reinstatement and reasonable cause under section 6033(j).

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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. The IRS is soliciting comments 
application requirements, retroactive reinstatement and reasonable 
cause.

DATES: Written comments should be received on or before June 6, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224. Requests for additional information or copies of notice 
should be directed to LaNita Van Dyke at Internal Revenue Service, Room 
6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through 
the Internet, at Lanita.VanDyke@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Application Requirements, Retroactive Reinstatement and 
Reasonable Cause under Section 6033(j).
    OMB Number: 1545-2206.
    Notice Number: Notice 2011-44.
    Abstract: This notice provides guidance with respect to applying 
for reinstatement and requesting retroactive reinstatement and 
establishing reasonable cause under section 6033(j)(2) and (3) of the 
Internal Revenue Code (the Code) for an organization that has had its 
tax-exempt status automatically revoked under section 6033(j)(1) of the 
Code. The Treasury Department (Treasury) and the Internal Revenue 
Service (IRS) intend to issue regulations under section 6033(j) that 
will prescribe rules, including rules relating to the application for 
reinstatement of tax-exempt status under section 6033(j)(2) and the 
request for retroactive reinstatement under section 6033(j)(3).
    Current Actions: There are no changes being made to the burden 
previously requested, at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 6,026.
    Estimated Average Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 6,026.
    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 
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; 
(copyright) 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 27, 2017.
Laurie Brimmer,
IRS Senior Tax Analyst.
[FR Doc. 2017-06917 Filed 4-6-17; 8:45 am]
 BILLING CODE 4830-01-P