Proposed Extension of Information Collection Request Submitted for Public Comment; Requirements Related to Requests for Ruling and Determination Letters, 97171-97172 [2024-28571]

Download as PDF Federal Register / Vol. 89, No. 235 / Friday, December 6, 2024 / Notices lotter on DSK11XQN23PROD with NOTICES1 expenses within government guidelines will be reimbursed. In accordance with Department of Treasury Directive 21–03, a clearance process including fingerprints, tax checks, a Federal Bureau of Investigation criminal check and a practitioner check with the Office of Professional Responsibility will be conducted. The establishment and operation of the Electronic Tax Administration Advisory Committee (ETAAC) is required by the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98), title II, section 2001(b)(2). ETAAC follows a charter in accordance with the provisions of the Federal Advisory Committee Act (FACA), 5 U.S.C. 1001–1014 . The ETAAC provides continued input into the development and implementation of the IRS’s strategy for electronic tax administration. The ETAAC will research, analyze, consider, and make recommendations on a wide range of electronic tax administration issues and will provide input into the development of the strategic plan for electronic tax administration. Members will provide an annual report to Congress by June 30. Applicants must complete the application form, which includes describing and documenting the applicant’s qualifications for ETAAC membership. Applicants must submit a short one or two-page statement including recent examples of specific skills and qualifications as they relate to: cybersecurity and information security, tax software development, tax preparation, payroll and tax financial product processing, systems management and improvement, implementation of customer service initiatives, consumer advocacy and public administration. Examples of critical thinking, strategic planning and oral and written communication are desirable. An acknowledgement of receipt will be sent to all applicants. Equal opportunity practices will be followed in all appointments to the ETAAC in accordance with Department of Treasury and IRS policies. Dated: November 30, 2024. John A. Lipold, Designated Federal Official. [FR Doc. 2024–28721 Filed 12–5–24; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 18:02 Dec 05, 2024 Jkt 265001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Extension of Information Collection Request Submitted for Public Comment; Requirements Related to Requests for Ruling and Determination Letters 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 guidance for taxpayers regarding information collection requirements related to requests for ruling and determination letters. DATES: Written comments should be received on or before February 4, 2025 to be assured of consideration. ADDRESSES: Direct all written comments to Andrés 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– 1522—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 RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Rulings and determination letters. OMB Number: 1545–1522. Regulation Project Number: Rev. Proc. 2025–1. Abstract: This revenue procedure explains how the Service provides advice to taxpayers on issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), and the Associate SUMMARY: PO 00000 Frm 00236 Fmt 4703 Sfmt 4703 97171 Chief Counsel (Procedure and Administration). It explains the forms of advice and the way advice is requested by taxpayers and provided by the Service. Current Actions: The previous approval was inadvertently discontinued. This submission is being made to request OMB approval on an existing collection in use without an OMB Control Number. Type of Review: Existing collection in use without an OMB Control Number. Affected Public: Individuals or Households. Estimated Number of Respondents: 3,966. Estimated Time per Respondent: 79.70 hrs. Estimated Total Annual Burden Hours: 316,100. 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. 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 E:\FR\FM\06DEN1.SGM 06DEN1 97172 Federal Register / Vol. 89, No. 235 / Friday, December 6, 2024 / Notices the information collection and its expected cost and burden, and it includes the actual data collection instrument. collection; they will also become a matter of public record. Approved: December 3, 2024. Ronald J. Durbala, IRS Tax Analyst. BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0734] Agency Information Collection Activity Under OMB Review: Report of General Information, Report of First Notice of Death, Report of Nursing Home or Assisted Living Information, Report of Defense Finance and Accounting Service (DFAS), Report of Non-Receipt of Payment, Report of Incarceration, Report of Month of Death Veterans Benefits Administration (VBA), Department of Veterans Affairs. ACTION: Notice. AGENCY: In compliance with the Paperwork Reduction Act (PRA) of 1995, this notice announces that the Veterans Benefits Administration (VBA), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 18:02 Dec 05, 2024 Comments and recommendations for the proposed information collection should be sent by January 6, 2025. ADDRESSES: To submit comments and recommendations for the proposed information collection, please type the following link into your browser: www.reginfo.gov/public/do/PRAMain, select ‘‘Currently under Review—Open for Public Comments’’, then search the list for the information collection by Title or ‘‘OMB Control No. 2900–0734.’’ FOR FURTHER INFORMATION CONTACT: VA PRA information: Maribel Aponte, 202– 461–8900, vacopaperworkreduact@ va.gov. DATES: [FR Doc. 2024–28571 Filed 12–5–24; 8:45 am] Jkt 265001 SUPPLEMENTARY INFORMATION: Title: Report of General Information (VA Form 27–0820), Report of First Notice of Death (VA Form 27–0820a), Report of Nursing Home and Assisted Living Information (VA Form 27– 0820b), Report of Defense Finance and Accounting Service (DFAS) (VA Form 27–0820c), Report of Non-Receipt of Payment (VA Form 27–0820d), Report of Incarceration (VA Form 27–0820e), Report of Month of Death (VA Form 27– 0820f). OMB Control Number: 2900–0734 https://www.reginfo.gov/public/do/ PRASearch. PO 00000 Frm 00237 Fmt 4703 Sfmt 9990 Type of Review: Extension of a currently approved collection. Abstract: The forms will be used by VA personnel to document verbal information obtained telephonically from claimants or their beneficiary. The data collected will be used as part of the evidence needed to determine the claimant’s or beneficiary’s eligibility for benefits. An agency may not conduct or sponsor, and a person is not required to respond to a collection of information unless it displays a currently valid OMB control number. The Federal Register Notice with a 60-day comment period soliciting comments on this collection of information was published at 89 FR 80990, October 4, 2024. Affected Public: Individuals and households. Estimated Annual Burden: 212,500 hours. Estimated Average Burden per Respondent: 5 minutes. Frequency of Response: On Occasion. Estimated Number of Respondents: 2,550,000. Authority: 44 U.S.C. 3501 et seq. Maribel Aponte, VA PRA Clearance Officer, Office of Enterprise and Integration, Data Governance Analytics, Department of Veterans Affairs. [FR Doc. 2024–28570 Filed 12–5–24; 8:45 am] BILLING CODE 8320–01–P E:\FR\FM\06DEN1.SGM 06DEN1

Agencies

[Federal Register Volume 89, Number 235 (Friday, December 6, 2024)]
[Notices]
[Pages 97171-97172]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28571]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Requirements Related to Requests for Ruling and 
Determination Letters

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 guidance for taxpayers regarding information collection 
requirements related to requests for ruling and determination letters.

DATES: Written comments should be received on or before February 4, 
2025 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: 1545-1522--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: Rulings and determination letters.
    OMB Number: 1545-1522.
    Regulation Project Number: Rev. Proc. 2025-1.
    Abstract: This revenue procedure explains how the Service provides 
advice to taxpayers on issues under the jurisdiction of the Associate 
Chief Counsel (Corporate), the Associate Chief Counsel (Employee 
Benefits, Exempt Organizations, and Employment Taxes), the Associate 
Chief Counsel (Financial Institutions and Products), the Associate 
Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel 
(International), the Associate Chief Counsel (Passthroughs and Special 
Industries), and the Associate Chief Counsel (Procedure and 
Administration). It explains the forms of advice and the way advice is 
requested by taxpayers and provided by the Service.
    Current Actions: The previous approval was inadvertently 
discontinued. This submission is being made to request OMB approval on 
an existing collection in use without an OMB Control Number.
    Type of Review: Existing collection in use without an OMB Control 
Number.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 3,966.
    Estimated Time per Respondent: 79.70 hrs.
    Estimated Total Annual Burden Hours: 316,100.
    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.
    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

[[Page 97172]]

collection; they will also become a matter of public record.

    Approved: December 3, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-28571 Filed 12-5-24; 8:45 am]
BILLING CODE 4830-01-P


This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.