Proposed Collection; Comment Request for Form 843, 21174-21175 [2024-06401]
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21174
Federal Register / Vol. 89, No. 59 / Tuesday, March 26, 2024 / Notices
ddrumheller on DSK120RN23PROD with NOTICES1
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Tax Return
Information for Purposes of Quality or
Peer Reviews, Due to Incapacity or
Death of Tax Return Preparer.
OMB Number: 1545–1209. Regulation
Project Number: TD 8383.
Abstract: These regulations govern the
circumstances under which tax return
information may be disclosed for
purposes of conducting quality or peer
reviews, and disclosures that are
necessary because of the tax return
preparer’s death or incapacity.
Current Actions: There is no change
to this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
250,000.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 250,000.
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.
VerDate Sep<11>2014
18:10 Mar 25, 2024
Jkt 262001
Approved: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024–06397 Filed 3–25–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Sales of Business
Property
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 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 sales of business property.
DATES: Written comments should be
received on or before May 28, 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 pra.comments@irs.gov.
Please reference ‘‘OMB Control Number
1545–0184’’ in the Subject line of the
message.
SUMMARY:
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 sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Sales of Business Property.
OMB Number: 1545–0184.
Form Number: Form 4797.
Abstract: Form 4797 is used by
taxpayers to report sales, exchanges, or
involuntary conversions of assets used
in a trade or business. It is also used to
compute ordinary income from
recapture and the recapture of prior year
losses under section 1231 of the Internal
Revenue Code.
Current Actions: There are no changes
being made to the form at this time. The
forms are being submitted for renewal
purposes only.
Type of Review: Extension of a
currently approved collection.
PO 00000
Frm 00235
Fmt 4703
Sfmt 4703
Affected Public: Business or other forprofit organizations, individuals or
households, and farms.
Estimated Number of Respondents:
799,282.
Estimated Time per Response: 51
hours, 12 minutes.
Estimated Total Annual Burden
Hours: 40,859,296.
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: March 20, 2024.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2024–06383 Filed 3–25–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 843
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), as part of its continuing effort to
SUMMARY:
E:\FR\FM\26MRN1.SGM
26MRN1
ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 89, No. 59 / Tuesday, March 26, 2024 / Notices
reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 843, Claim for Refund and
Request for Abatement.
DATES: Written comments should be
received on or before May 28, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
0024, Form 843 (Claim for Refund and
Request for Abatement), 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 LaNita Van Dyke,
at (202) 317–3009, 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: Claim for Refund and Request
for Abatement.
OMB Number: 1545–0024.
Form Number: 843.
Abstract: Internal Revenue Code
section 6402, 6404, and sections
301.6402–2, 301.6404–1, and 301.6404–
3 of the regulations allow for refunds of
taxes (except income taxes) or refund,
abatement, or credit of interest,
penalties, and additions to tax in the
event of errors or certain actions by the
IRS. Form 843 is used by taxpayers to
claim these refunds, credits, or
abatements.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households, not-for-profit institutions,
farms, and State, local or Tribal
governments.
Estimated Number of Responses:
550,500.
Estimated Time per Respondent: 1 hr.,
35 min.
Estimated Total Annual Burden
Hours: 875,295.
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
VerDate Sep<11>2014
18:10 Mar 25, 2024
Jkt 262001
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: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024–06401 Filed 3–25–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8945
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 general public and other
Federal agencies to take this
opportunity to comment on information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 8945, PTIN Supplemental
Application For U.S. Citizens Without a
Social Security Number Due to
Conscientious Religious Objection.
DATES: Written comments should be
received on or before May 28, 2024 to
be assured of consideration.
SUMMARY:
PO 00000
Frm 00236
Fmt 4703
Sfmt 4703
21175
Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
2188, Form 8945 (PTIN Supplemental
Application for U.S. Citizens Without A
Social Security Number Due To
Conscientious Religious Objection),
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 LaNita Van Dyke,
at (202) 317–3009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is
seeking comments concerning the
following form, and reporting and
record-keeping requirements:
Title: PTIN Supplemental Application
for U.S. Citizens Without A Social
Security Number Due To Conscientious
Religious Objection.
OMB Number: 1545–2188.
Form Number: 8945.
Abstract: Form 8945 is used by U.S.
citizens who are members of certain
recognized religious groups that want to
prepare tax returns for compensation.
Most individuals applying for a Preparer
Tax Identification Number (PTIN) will
have a social security number, which
will be used to help establish their
identity. However, there exists a
population of U.S. residents that are
religious objectors and do not have
social security numbers. Form 8945 was
created to assist that population in
establishing their identity while
applying for a PTIN.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 7
hrs., 11 min.
Estimated Total Annual Burden
Hours: 3,590.
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.
ADDRESSES:
E:\FR\FM\26MRN1.SGM
26MRN1
]]>Agencies
[Federal Register Volume 89, Number 59 (Tuesday, March 26, 2024)]
[Notices]
[Pages 21174-21175]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-06401]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 843
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service (IRS), as part of its continuing
effort to
[[Page 21175]]
reduce paperwork and respondent burden, invites the general public and
other Federal agencies to take this opportunity to comment on
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning Form 843, Claim for
Refund and Request for Abatement.
DATES: Written comments should be received on or before May 28, 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: 1545-0024, Form 843 (Claim for Refund and
Request for Abatement), 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 LaNita Van
Dyke, at (202) 317-3009, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Claim for Refund and Request for Abatement.
OMB Number: 1545-0024.
Form Number: 843.
Abstract: Internal Revenue Code section 6402, 6404, and sections
301.6402-2, 301.6404-1, and 301.6404-3 of the regulations allow for
refunds of taxes (except income taxes) or refund, abatement, or credit
of interest, penalties, and additions to tax in the event of errors or
certain actions by the IRS. Form 843 is used by taxpayers to claim
these refunds, credits, or abatements.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, not-for-profit institutions, farms, and
State, local or Tribal governments.
Estimated Number of Responses: 550,500.
Estimated Time per Respondent: 1 hr., 35 min.
Estimated Total Annual Burden Hours: 875,295.
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: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024-06401 Filed 3-25-24; 8:45 am]
BILLING CODE 4830-01-P
