Proposed Collection; Comment Request for Governing Practice Before the Internal Revenue Service, 74472 [2022-26332]
Download as PDF
74472
Federal Register / Vol. 87, No. 232 / Monday, December 5, 2022 / Notices
additional changes to the FR Y–14A
reporting forms after the publication of
this notice, the OCC expects to make
corresponding changes to the OCC
reporting forms to minimize
inconsistencies and reduce burden. The
OCC’s proposed new reporting forms
and instructions are available on the
OCC’s website at https://
www.occ.treas.gov/publications-andresources/forms/dodd-frank-act-stresstest/index-dodd-frank-act-stresstest.html.
Type of Review: Revision. Affected
Public: Businesses or other for-profit.
Estimated Number of Respondents: 4
annually and 4 biennially.
Estimated Total Annual Burden:
3,558 hours.
The OCC believes that the systems
covered institutions use to prepare the
FR Y–14 reporting templates to submit
to the Board will also be used to prepare
the reporting templates described in this
notice. Comments submitted in
response to this notice will be
summarized and 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
OCC, including whether the information
has practical utility;
(b) The accuracy of the OCC’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 on respondents, including
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.
Theodore J. Dowd,
Deputy Chief Counsel, Office of the
Comptroller of the Currency.
[FR Doc. 2022–26402 Filed 12–2–22; 8:45 am]
BILLING CODE P
DEPARTMENT OF THE TREASURY
ddrumheller on DSK30NT082PROD with NOTICES
Internal Revenue Service
Proposed Collection; Comment
Request for Governing Practice Before
the Internal Revenue Service
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
VerDate Sep<11>2014
19:34 Dec 02, 2022
Jkt 259001
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 on continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning governing practice before
the Internal Revenue Service.
DATES: Written comments should be
received on or before February 3, 2023
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, or
by email to pra.comments@irs.gov.
Include OMB control number 1545–
1871 or Regulations Governing Practice
Before the Internal Revenue Service.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Kerry Dennis at (202) 317–
5751, or at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet, at Kerry.L.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Regulations Governing Practice
Before the Internal Revenue Service.
OMB Number: 1545–1871.
Regulation Number: T.D. 9165.
Abstract: These regulations will
ensure that taxpayers are provided
adequate information regarding the
limits of tax shelter advice that they
receive and ensure, that practitioners
properly advise taxpayers of relevant
information with respect to tax shelter
options.
Current Actions: There is no change to
the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals or
households.
Estimated Number of Respondents:
100,000.
Estimated Time per Respondent: 8
hours.
Estimated Total Annual Burden
Hours: 13,333 hours.
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
SUMMARY:
PO 00000
Frm 00082
Fmt 4703
Sfmt 4703
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: November 29, 2022.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2022–26332 Filed 12–2–22; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Internal
Revenue Service (IRS) Information
Collection Request
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before January 4, 2023 to be assured
of consideration.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
SUMMARY:
E:\FR\FM\05DEN1.SGM
05DEN1
Agencies
[Federal Register Volume 87, Number 232 (Monday, December 5, 2022)]
[Notices]
[Page 74472]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-26332]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Governing Practice
Before the Internal Revenue Service
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
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 on
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
governing practice before the Internal Revenue Service.
DATES: Written comments should be received on or before February 3,
2023 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, or by email to [email protected]. Include OMB control number
1545-1871 or Regulations Governing Practice Before the Internal Revenue
Service.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Kerry Dennis at (202)
317-5751, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Regulations Governing Practice Before the Internal Revenue
Service.
OMB Number: 1545-1871.
Regulation Number: T.D. 9165.
Abstract: These regulations will ensure that taxpayers are provided
adequate information regarding the limits of tax shelter advice that
they receive and ensure, that practitioners properly advise taxpayers
of relevant information with respect to tax shelter options.
Current Actions: There is no change to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals or households.
Estimated Number of Respondents: 100,000.
Estimated Time per Respondent: 8 hours.
Estimated Total Annual Burden Hours: 13,333 hours.
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: November 29, 2022.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2022-26332 Filed 12-2-22; 8:45 am]
BILLING CODE 4830-01-P