Proposed Extension of Information Collection Request Submitted for Public Comment, Comment Request for the IRS Taxpayer Burden Surveys, 5064-5065 [2023-01574]
Download as PDF
<![CDATA[
lotter on DSK11XQN23PROD with NOTICES1
5064
Federal Register / Vol. 88, No. 17 / Thursday, January 26, 2023 / Notices
Safe Harbors and Nationwide Purchase
Prices under section 143.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure 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: Average Area Purchase Price
Safe Harbors and Nationwide Purchase
Prices under section 143.
OMB Number: 1545–1877.
Regulatory Number: Revenue
Procedure 2022–17.
Abstract: The revenue procedure
under this collection provides issuers of
qualified mortgage bonds, as defined in
section 143(a) of the Internal Revenue
Code (Code), and issuers of mortgage
credit certificates, as defined in section
25(c), with (1) the nationwide average
purchase price for residences located in
the United States, and (2) average area
purchase price safe harbors for
residences located in statistical areas in
each state, the District of Columbia,
Puerto Rico, the Northern Mariana
Islands, American Samoa, the Virgin
Islands, and Guam.
Current Actions: There are no changes
to burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, Local, and
Tribal Governments.
Estimated Number of Respondents:
60.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 15 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: January 20, 2023.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2023–01544 Filed 1–25–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment, Comment Request
for the IRS Taxpayer Burden Surveys
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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. The IRS is soliciting
comments concerning the IRS Taxpayer
Burden Surveys to be fielded between 6/
1/2023 and 5/31/2025.
DATES: Written comments should be
received on or before March 27, 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
SUMMARY:
Table
Taxpayer segment
1 ........
2 ........
3 ........
Individual Taxpayers ............................................................................
Business Entities ..................................................................................
Tax-Exempt Organizations ...................................................................
VerDate Sep<11>2014
17:17 Jan 25, 2023
Jkt 259001
PO 00000
Frm 00103
Fmt 4703
by email to pra.comments@irs.gov.
Please reference the information
collection’s ‘‘OMB number 1545–2212
in the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Sara Covington, (202)317–
5744, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: IRS Taxpayer Burden Surveys.
OMB Number: 1545–2212.
Regulatory Number: N/A.
Abstract: Each year, individual
taxpayers in the United States submit
more than 140 million tax returns to the
Internal Revenue Service (IRS). The IRS
uses the information in these returns,
recorded on roughly one hundred
distinct forms and supporting
schedules, to administer a tax system
whose rules span thousands of pages.
Managing such a complex and broadbased tax system is costly but represents
only a fraction of the total burden of the
tax system. Equally, if not more
burdensome, is the time and out-ofpocket expenses that taxpayers spend in
order to comply with tax laws and
regulations.
Changes in tax regulations, tax
administration, tax preparation
methods, and taxpayer behavior
continue to alter the amount and
distribution of taxpayer burden. Data
from updated surveys will better reflect
the current tax rules and regulations, the
increased usage of tax preparation
software, increased efficiency of such
software, changes in tax preparation
regulations, the increased use of
electronic filing, the behavioral
response of taxpayers to the tax system,
the changing use of services, both IRS
and external, and related information
collection needs.
Current Actions: The Taxpayer
Burden Surveys allow RAAS to update
and validate the IRS Taxpayer Burden
Model which is used to provide
estimates for consolidated taxpayer
segments, such as OMB numbers 1545–
0074, 1545–0123, and 1545–0047. This
form is being submitted for revision
purposes.
Data Collections and Burden Hours
Covered Under This Clearance Request:
Period 1
6/1/2023–5/31/2024
Period 2
6/1/2024–5/31/2025
Period 3
6/1/2025–5/31/2026
4,232
2,610
645
4,234
5,220
1,504
4,234
870
324
Sfmt 4703
E:\FR\FM\26JAN1.SGM
26JAN1
5065
Federal Register / Vol. 88, No. 17 / Thursday, January 26, 2023 / Notices
Table
Taxpayer segment
4 ........
5 ........
6 ........
7 ........
8 ........
9 ........
10 ......
Trusts and Estate Form 1041 Filers ....................................................
Form 709 Gift Tax Return Filers ..........................................................
Form 706 Estate Tax Return Filers .....................................................
Excise Tax Return Filers ......................................................................
Employers .............................................................................................
Information Return Filers ......................................................................
Pension Plan Return Filers ..................................................................
Period 1
6/1/2023–5/31/2024
Period 2
6/1/2024–5/31/2025
Period 3
6/1/2025–5/31/2026
1,087
1,088
0
0
1,450
0
1,450
1,088
362
0
1,088
725
0
0
0
0
1,450
362
0
5,800
0
12,592
14,221
13,040
lotter on DSK11XQN23PROD with NOTICES1
Total Hours
Type of Review: Revision of a
currently approved collection.
Affected Public: Individual, Business
or other for-profit organizations.
Estimated Total Number of
Respondents: 140,658.
Estimated Time per Respondent: 17
min.
Estimated Total Burden Hours:
39,853.
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.
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.
VerDate Sep<11>2014
17:17 Jan 25, 2023
Jkt 259001
Approved: January 23, 2023.
Sara L. Covington,
IRS Tax Analyst.
SUPPLEMENTARY INFORMATION:
Manufacturer’s Premises for
Experimental Purposes—27 CFR
40.232(e).
OMB Control Number: 1513–0110.
Abstract: The IRC at 26 U.S.C. 5704(a)
provides that manufacturers of tobacco
products may remove tobacco products
for experimental purposes without
payment of Federal excise tax, as
prescribed by regulation. Under that
authority, the TTB regulations at 27 CFR
40.232(e) require the keeping of certain
usual and customary business records
regarding the description, shipment,
use, and disposition of tobacco products
removed for experimental purposes
outside of the factory. These records are
subject to TTB inspection and are
necessary to protect the revenue, as they
allow TTB to account for the lawful
experimental use and disposition of
nontax paid tobacco products, and to
detect diversion of such products into
the domestic market.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Number of Respondents: 235.
Average Responses per Respondent: 1
(one).
Number of Responses: 235.
Average Per-Response and Total
Burden: As this information collection
consists of usual and customary records
kept by respondents during the normal
course of business, under 5 CFR
1320.3(b)(2), there is no additional
burden on respondents associated with
this information collection.
Authority: 44 U.S.C. 3501 et seq.
Alcohol and Tobacco Tax and Trade
Bureau (TTB), Treasury
Melody Braswell,
Treasury PRA Clearance Officer.
Title: Recordkeeping for Tobacco
Products Removed in Bond from a
[FR Doc. 2023–01581 Filed 1–25–23; 8:45 am]
[FR Doc. 2023–01574 Filed 1–25–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Alcohol
and Tobacco Tax and Trade Bureau
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 February 27, 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
for Public Comments’’ or by using the
search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Melody Braswell by
emailing PRA@treasury.gov, calling
(202) 622–1035, or viewing the entire
information collection request at
www.reginfo.gov.
SUMMARY:
PO 00000
Frm 00104
Fmt 4703
Sfmt 9990
BILLING CODE 4810–31–P
E:\FR\FM\26JAN1.SGM
26JAN1
]]>Agencies
[Federal Register Volume 88, Number 17 (Thursday, January 26, 2023)]
[Notices]
[Pages 5064-5065]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-01574]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment, Comment Request for the IRS Taxpayer Burden Surveys
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 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 concerning the
IRS Taxpayer Burden Surveys to be fielded between 6/1/2023 and 5/31/
2025.
DATES: Written comments should be received on or before March 27, 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]. Please reference the
information collection's ``OMB number 1545-2212 in the subject line of
the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Sara Covington,
(202)317-5744, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: IRS Taxpayer Burden Surveys.
OMB Number: 1545-2212.
Regulatory Number: N/A.
Abstract: Each year, individual taxpayers in the United States
submit more than 140 million tax returns to the Internal Revenue
Service (IRS). The IRS uses the information in these returns, recorded
on roughly one hundred distinct forms and supporting schedules, to
administer a tax system whose rules span thousands of pages. Managing
such a complex and broad-based tax system is costly but represents only
a fraction of the total burden of the tax system. Equally, if not more
burdensome, is the time and out-of-pocket expenses that taxpayers spend
in order to comply with tax laws and regulations.
Changes in tax regulations, tax administration, tax preparation
methods, and taxpayer behavior continue to alter the amount and
distribution of taxpayer burden. Data from updated surveys will better
reflect the current tax rules and regulations, the increased usage of
tax preparation software, increased efficiency of such software,
changes in tax preparation regulations, the increased use of electronic
filing, the behavioral response of taxpayers to the tax system, the
changing use of services, both IRS and external, and related
information collection needs.
Current Actions: The Taxpayer Burden Surveys allow RAAS to update
and validate the IRS Taxpayer Burden Model which is used to provide
estimates for consolidated taxpayer segments, such as OMB numbers 1545-
0074, 1545-0123, and 1545-0047. This form is being submitted for
revision purposes.
Data Collections and Burden Hours Covered Under This Clearance
Request:
----------------------------------------------------------------------------------------------------------------
Period 1 6/1/2023- Period 2 6/1/2024- Period 3 6/1/2025-
Table Taxpayer segment 5/31/2024 5/31/2025 5/31/2026
----------------------------------------------------------------------------------------------------------------
1..................... Individual Taxpayers........ 4,232 4,234 4,234
2..................... Business Entities........... 2,610 5,220 870
3..................... Tax-Exempt Organizations.... 645 1,504 324
[[Page 5065]]
4..................... Trusts and Estate Form 1041 1,087 1,088 0
Filers.
5..................... Form 709 Gift Tax Return 1,088 362 0
Filers.
6..................... Form 706 Estate Tax Return 0 0 1,450
Filers.
7..................... Excise Tax Return Filers.... 0 1,088 362
8..................... Employers................... 1,450 725 0
9..................... Information Return Filers... 0 0 5,800
10.................... Pension Plan Return Filers.. 1,450 0 0
----------------------------------------------------------------------------------------------------------------
Total Hours 12,592 14,221 13,040
----------------------------------------------------------------------------------------------------------------
Type of Review: Revision of a currently approved collection.
Affected Public: Individual, Business or other for-profit
organizations.
Estimated Total Number of Respondents: 140,658.
Estimated Time per Respondent: 17 min.
Estimated Total Burden Hours: 39,853.
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.
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: January 23, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-01574 Filed 1-25-23; 8:45 am]
BILLING CODE 4830-01-P
