Proposed Collection: Comment Request for Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes, 47946 [2023-15700]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 88, Number 141 (Tuesday, July 25, 2023)]
[Notices]
[Page 47946]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-15700]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection: Comment Request for Disclosure of Returns 
and Return Information in Connection With Written Contracts or 
Agreements for the Acquisition of Property or Services for Tax 
Administration Purposes

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 in 
Connection with Written Contracts or Agreements for the Acquisition of 
Property or Services for Tax Administration Purposes.

DATES: Written comments should be received on or before September 25, 
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 1545-1821 or TD 
9327.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection 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: Disclosure of Returns and Return Information in Connection 
with Written Contracts or Agreements for the Acquisition of Property or 
Services for Tax Administration Purposes.
    OMB Number: 1545-1821.
    Regulation Project Number: TD 9327.
    Abstract: The regulations clarify that redisclosures of returns and 
return information by contractors to agents or subcontractors are 
permissible, and that the penalty provisions, written notification 
requirements, and safeguard requirements are applicable to these agents 
and subcontractors. Section 301.6103(n)-1(e)(3) of the regulations 
require that before the execution of a contract or agreement for the 
acquisition of property or services under which returns or return 
information will be disclosed, the contract or agreement must be made 
available to the IRS.
    Current Actions: There are no changes being made to the collection 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
    Estimated Number of Respondents: 2,500.
    Estimated Time per Respondent: 10 hour.
    Estimated Total Annual Burden Hours: 250.
    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: July 19, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023-15700 Filed 7-24-23; 8:45 am]
BILLING CODE 4830-01-P