Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Relief for Certain Spouses of Military Personnel, 47946-47947 [2023-15708]
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47946
Federal Register / Vol. 88, No. 141 / Tuesday, July 25, 2023 / Notices
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. 2023–15701 Filed 7–24–23; 8:45 am]
BILLING CODE 4830–01–P
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
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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.
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
18:12 Jul 24, 2023
Jkt 259001
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 pra.comments@irs.gov.
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 Lanita.VanDyke@irs.gov.
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
DATES:
PO 00000
Frm 00103
Fmt 4703
Sfmt 4703
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
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Relating to Relief for Certain Spouses
of Military Personnel
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. Currently, the IRS is
soliciting comments concerning the
requirements relating to the relief and
procedures for spouses of U.S.
servicemembers who are working in or
claiming residence or domicile in a U.S.
territory.
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
SUMMARY:
E:\FR\FM\25JYN1.SGM
25JYN1
ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 88, No. 141 / Tuesday, July 25, 2023 / Notices
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Include 1545–2169 or TD 9194, 9391,
Notice 2010–31, 2011–16, 2012–41.
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 Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Relief for Certain Spouses of
Military Personnel.
OMB Number: 1545–2169.
Document Number(s): TD 9194, 9391
and Notices: 2010–30, 2011–16, and
2012–41.
Abstract: The Military Spouses
Residency Relief Act (‘‘MSRRA’’) was
signed into law on November 11, 2009
(Pub. L. 111–97). MSRRA applies to the
2009 and subsequent tax years. This
collection provides guidance to
taxpayers who claim the benefits of the
tax provisions under MSRRA for the
2009 and subsequent tax years. These
documents provide civilian spouses
working in a U.S. territory but claiming
a tax residence in one of the 50 States
or the District of Columbia (‘‘U.S.
mainland’’) under MSRRA with an
extension of time for paying the tax due
the Internal Revenue Service (‘‘IRS’’)
(Internal Revenue Code § 6161).
Additionally, these documents provide
civilian spouses working on the U.S.
mainland but claiming a tax residence
in a U.S. territory under MSRRA with
guidance on filing claims for refund of
federal income taxes that their
employers withheld and remitted to the
IRS or estimated tax payments the
taxpayers paid to the IRS.
Current Actions: There is no change to
the burden previously approved by
OMB. This form is being submitted for
renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
6,200.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 6,200.
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
VerDate Sep<11>2014
18:12 Jul 24, 2023
Jkt 259001
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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
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: July 19, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023–15708 Filed 7–24–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8655 and Revenue
Procedure 2012–32
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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,
Public Law 104–13. Currently, the IRS
is soliciting comments concerning Form
SUMMARY:
PO 00000
Frm 00104
Fmt 4703
Sfmt 4703
47947
8655, Reporting Agent Authorization
and Revenue Procedure 2012–32.
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 pra.comments@irs.gov.
Include 1545–1058 or Form 8655/
Revenue Procedure 2012–32.
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 Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reporting Agent Authorization.
OMB Number: 1545–1058.
Form Number: Form 8655 and
Revenue Procedure 2012–32.
Abstract: Form 8655 allows a taxpayer
to designate a reporting agent to file
certain employment tax returns
electronically or on magnetic tape, to
receive copies of notices and other tax
information, and to submit Federal tax
deposits. This form allows IRS to
disclose tax account information and to
provide duplicate copies of taxpayer
correspondence to authorized agents.
Revenue Procedure 2012–32 provides
the requirements for completing and
submitting Form 8655, Reporting Agent
Authorization. An Authorization allows
a taxpayer to designate a Reporting
Agent to perform certain acts on behalf
of a taxpayer.
Current Actions: There are no changes
being made to this collection at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
114,250.
Estimated Time per Respondent: 7.17
hours.
Estimated Total Annual Burden
Hours: 819,050.
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
E:\FR\FM\25JYN1.SGM
25JYN1
]]>Agencies
[Federal Register Volume 88, Number 141 (Tuesday, July 25, 2023)]
[Notices]
[Pages 47946-47947]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-15708]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request Relating to Relief for Certain
Spouses of Military Personnel
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. Currently, the IRS is soliciting comments
concerning the requirements relating to the relief and procedures for
spouses of U.S. servicemembers who are working in or claiming residence
or domicile in a U.S. territory.
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
[[Page 47947]]
Avenue NW, Washington, DC 20224, or by email to [email protected].
Include 1545-2169 or TD 9194, 9391, Notice 2010-31, 2011-16, 2012-41.
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 Certain Spouses of Military Personnel.
OMB Number: 1545-2169.
Document Number(s): TD 9194, 9391 and Notices: 2010-30, 2011-16,
and 2012-41.
Abstract: The Military Spouses Residency Relief Act (``MSRRA'') was
signed into law on November 11, 2009 (Pub. L. 111-97). MSRRA applies to
the 2009 and subsequent tax years. This collection provides guidance to
taxpayers who claim the benefits of the tax provisions under MSRRA for
the 2009 and subsequent tax years. These documents provide civilian
spouses working in a U.S. territory but claiming a tax residence in one
of the 50 States or the District of Columbia (``U.S. mainland'') under
MSRRA with an extension of time for paying the tax due the Internal
Revenue Service (``IRS'') (Internal Revenue Code Sec. 6161).
Additionally, these documents provide civilian spouses working on the
U.S. mainland but claiming a tax residence in a U.S. territory under
MSRRA with guidance on filing claims for refund of federal income taxes
that their employers withheld and remitted to the IRS or estimated tax
payments the taxpayers paid to the IRS.
Current Actions: There is no change to the burden previously
approved by OMB. This form is being submitted for renewal purposes
only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 6,200.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden Hours: 6,200.
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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
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: July 19, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023-15708 Filed 7-24-23; 8:45 am]
BILLING CODE 4830-01-P
