Proposed Collection; Requesting Comments on Relief for Service in Combat Zone and for Presidentially Declared Disaster, 4997-4998 [2022-01905]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 87, Number 20 (Monday, January 31, 2022)]
[Notices]
[Pages 4997-4998]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-01905]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Relief for Service in 
Combat Zone and for Presidentially Declared Disaster

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 general public 
and other Federal agencies to take this opportunity to comment 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning Relief for Service in 
Combat Zone and for Presidentially Declared Disaster.

DATES: Written comments should be received on or before April 1, 2022 
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. You must reference the information collection's title, form 
number, reporting or record-keeping requirement number, and OMB number 
(if any) in you comment.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to LaNita Van Dyke, at 
(202) 317-6009, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: Title: Relief for Service in Combat Zone and 
for Presidentially Declared Disaster.
    OMB Number: 1545-2286.
    Regulation Project Number: TD 8911, TD 9443, Form 15109.
    Abstract: This collection covers the final rules to the Regulations 
on Procedure and Administration (26 CFR part 301) under section 7508 of 
the Internal Revenue Code (Code), relating to postponement of certain 
acts by reason of service in a combat zone, and section 7508A, relating 
to postponement of certain tax-related deadlines by reason of a 
Presidentially declared disaster. Section 7508A was added to the Code 
by section 911 of the Taxpayer Relief Act of 1997, Public Law 105-34 
(111 Stat. 788 (1997)), effective for any period for performing an act 
that had not expired before August 5, 1997. Form 15109 was created to 
help taxpayers, including Civilian taxpayers working

[[Page 4998]]

with U.S. Armed Forces, qualifying for such combat zone relief, provide 
the IRS with the appropriates dates.
    Current Actions: There is no change to existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 20,000.
    Estimated Time per Respondent: 20 minutes.
    Estimated Total Annual Burden Hours: 6,600.
    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.
    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: January 26, 2022.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2022-01905 Filed 1-28-22; 8:45 am]
BILLING CODE 4830-01-P