Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Requirement To Use Taxpayer Identifying Numbers on Submissions Under the Section 897 and 1445, 15926 [2024-04636]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 89, Number 44 (Tuesday, March 5, 2024)]
[Notices]
[Page 15926]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-04636]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request on Burden Related to Requirement To 
Use Taxpayer Identifying Numbers on Submissions Under the Section 897 
and 1445

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 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 burden related to the guidance under sections 897, 1445, 
and 6109 to require use of Taxpayer Identifying Numbers on submission 
under the section 897 and 1445.

DATES: Written comments should be received on or before May 6, 2024 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to [email protected]. Please 
include, ``OMB Number: 1545-1797--Public Comment Request Notice'' in 
the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Ronald J. 
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Guidance under Sections 897, 1445, and 6109 to require use 
of Taxpayer Identifying Numbers on Submission under the Section 897 and 
1445.
    OMB Number: 1545-1797.
    Document Number: TD 9082, TD 9751.
    Abstract: The collection of information relates to applications for 
withholding certificates under section 1.1445-3 to be filed with the 
IRS with respect to (1) dispositions of U.S. real property interests 
that have been used by foreign persons as a principle residence within 
the prior 5 years and excluded from gross income under section 121 and 
(2) dispositions of U.S. real property interests by foreign persons in 
deferred like kind exchanges that qualify for nonrecognition under 
section 1031.
    Current Actions: There are no changes to the burden previously 
approved by OMB. This request is to extend the current approval for 
another 3 years.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households and Business or other 
for-profit.
    Estimated Number of Respondents: 150.
    Estimated Time per Respondent: 4 hrs.
    Estimated Total Annual Burden Hours: 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.
    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: February 29, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-04636 Filed 3-4-24; 8:45 am]
BILLING CODE 4830-01-P