Proposed Collection; Comment Request for Refunds and Credits; Periods of Limitations; Financial Disability, 16087 [2024-04676]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 89, Number 45 (Wednesday, March 6, 2024)]
[Notices]
[Page 16087]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-04676]



[[Page 16087]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Refunds and Credits; 
Periods of Limitations; Financial Disability

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 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 
Refunds and Credits; Periods of Limitations; Financial Disability.

DATES: Written comments should be received on or before May 6, 2024 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 include the OMB 
Control Number 1545-1649 or Revenue Procedure 99-21 in the Subject line 
of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Sara Covington, at (202) 317-
5744 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW, Washington DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Refunds and Credits; Periods of Limitations; Financial 
Disability.
    OMB Number: 1545-1649.
    Revenue Procedure: Revenue Procedure 99-21.
    Abstract: Generally, under section 6511(a), a taxpayer must file a 
claim for credit or refund of tax within three years after the date of 
filing a tax return or within two years after the date of payment of 
the tax, whichever period expires later. Under section 6511(h), the 
statute of limitations on claims for credit or refund is suspended for 
any period of an individual taxpayer's life during which the taxpayer 
is unable to manage his or her financial affairs because of a medically 
determinable mental or physical impairment, if the impairment can be 
expected to result in death, or has lasted (or can be expected to last) 
for a continuous period of not less than 12 months.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. The revenue procedure 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: 48,200.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 24,100.
    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: February 29, 2024.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2024-04676 Filed 3-5-24; 8:45 am]
BILLING CODE 4830-01-P