Agency Information Collection Activities; Comment Request on Disclosure of Returns and Return Information to Designee of Taxpayer, 22163 [2025-09263]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 90, Number 99 (Friday, May 23, 2025)]
[Notices]
[Page 22163]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-09263]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on 
Disclosure of Returns and Return Information to Designee of Taxpayer

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before July 22, 2025 
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]. Include ``OMB Control No. 
1545-1816'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the Treasury Decision should be directed to Kerry Dennis at 
(202) 317-5751, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. 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.
    Title: Disclosure of Returns and Return Information to Designee of 
Taxpayer.
    OMB Control Number: 1545-1816.
    Regulation Project Number: TD 9504, as amended by TD 9618.
    Abstract: Under section 6103(a), returns and return information are 
confidential unless disclosure is otherwise authorized by the Code. 
Section 6103(c), as amended in 1996 by section 1207 of the Taxpayer 
Bill of Rights II, Public Law 104-168 (110 Stat. 1452), authorizes the 
IRS to disclose returns and return information to such person or 
persons as the taxpayer may designate in a request for or consent to 
disclosure, or to any other person at the taxpayer's request to the 
extent necessary to comply with a request for information or assistance 
made by the taxpayer to such other person. Disclosure is permitted 
subject to such requirements and conditions as may be prescribed by 
regulations. With the amendment in 1996, Congress eliminated the 
longstanding requirement that disclosures to designees of the taxpayer 
must be pursuant to the written request or consent of the taxpayer.
    Current Actions: There are no changes to the regulation that would 
affect burden.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other not-
for-profit institutions, farms, and Federal, state, local or tribal 
governments.
    Estimated Number of Responses: 9,000.
    Estimated Time per Response: 12 minutes.
    Estimated Total Annual Burden Hours: 1,800.

    Dated: May 14, 2025.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2025-09263 Filed 5-22-25; 8:45 am]
BILLING CODE 4830-01-P