Department of Treasury March 2025 – Federal Register Recent Federal Regulation Documents

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Leasing
Document Number: 2025-05497
Type: Notice
Date: 2025-03-31
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning the renewal of its information collection titled, "Leasing."
Agency Collection Activities; Comment Request for Online Letter Applications for Pre-Approved Plans
Document Number: 2025-05467
Type: Notice
Date: 2025-03-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Form 4461, Application for Approval of Standardized or Nonstandardized Pre- Approved Defined Contribution Plans; Form 4461-A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan; and, Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approval Plans, and Form 4461-C, Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans.
Agency Collection Activities; Comment Request for Form 928
Document Number: 2025-05465
Type: Notice
Date: 2025-03-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 the continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning information collection requirements related to the Form 928.
Agency Collection Activities; Requesting Comments on Relief for Service in Combat Zone and for Presidentially Declared Disaster
Document Number: 2025-05436
Type: Notice
Date: 2025-03-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 the continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the postponement of certain acts by reason of service in a combat zone or relating to postponement of certain tax-related deadlines by reason of a Presidentially declared disaster.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2025-05248
Type: Notice
Date: 2025-03-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 reporting requirements for widely held fixed investment trusts.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 1099-PATR
Document Number: 2025-05247
Type: Notice
Date: 2025-03-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Form 1099-PATR, "Taxable Distributions Received from Cooperatives".
Agency Collection Activities; Requesting Comments Allocation of Expenses by Real Estate Mortgage Investment Conduits (REMIC)
Document Number: 2025-05127
Type: Notice
Date: 2025-03-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning final regulations in Treasury Decisions (TD) 8366 and 8431 relating to information disclosures for the allocation of expenses by real estate mortgage investment conduits (REMIC).
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction
Document Number: 2025-04757
Type: Proposed Rule
Date: 2025-03-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains technical corrections to a notice of proposed rulemaking (REG-112261-24) that was published in the Federal Register on Thursday, January 16, 2025. REG-112261-24 contains proposed regulations regarding certain matters relating to corporate separations, incorporations, and reorganizations qualifying, in whole or in part, for nonrecognition of gain or loss.
Notification of Citizens Coinage Advisory Committee Public Meeting-April 15, 2025
Document Number: 2025-04897
Type: Notice
Date: 2025-03-21
Agency: United States Mint, Department of Treasury, Department of the Treasury
Proposed Collection; Comment Request for Publication 3319
Document Number: 2025-04837
Type: Notice
Date: 2025-03-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), 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, Low-Income Taxpayer Clinics Grant Application Package and Guidelines.
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2025-04677
Type: Notice
Date: 2025-03-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. This meeting will be held via teleconference through the Microsoft Teams Platform.
Agency Collection Activities; Requesting Comments for the Qualifying Advanced Coal Project Program
Document Number: 2025-04671
Type: Notice
Date: 2025-03-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Notice 2020-88, Round 3 of Phase III of the Sec. 48A Qualifying Advanced Coal Project Program.
Art Advisory Panel-Notice of Closed Meeting
Document Number: 2025-04399
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in New York, NY or virtually via Microsoft Teams. The entire meeting will be closed.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2025-04398
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 the funding relief for multiemployer defined benefit pension plans under the American Rescue Plan Act of 2021.
Agency Collection Activities; Requesting Comments on Form 56 and Form 56-F
Document Number: 2025-04417
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 56, Notice Concerning Fiduciary Relationship, and Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2025-04308
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2025-04307
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Special Projects Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2025-04306
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Assistance Center Improvements Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2025-04305
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee
Document Number: 2025-04304
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2025-04303
Type: Notice
Date: 2025-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. This meeting will be held via teleconference.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 14411
Document Number: 2025-04100
Type: Notice
Date: 2025-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Form 14411, Systemic Advocacy Issue Submission.
Agency Information Collection Activities: Information Collection Renewal; Comment Request; Interagency Statement on Complex Structured Finance Transactions
Document Number: 2025-04009
Type: Notice
Date: 2025-03-13
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning the renewal of its information collection titled, "Interagency Statement on Complex Structured Finance Transactions."
Agency Collection Activities; Requesting Comments Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs
Document Number: 2025-03970
Type: Notice
Date: 2025-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The IRS, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the VITA/TCE (Volunteer Income Tax Assistance/Tax Counseling for the Elderly) Volunteer Program.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Taxation of Gain or Loss From Certain Nonfunctional Currency Transactions
Document Number: 2025-03890
Type: Notice
Date: 2025-03-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 taxation of gain or loss from certain nonfunctional currency transactions (Section 988 Transactions).
Agency Collection Activities; Comment Request for Gaming Industry Tip Rate Compliance Agreement (GITCA)
Document Number: 2025-03730
Type: Notice
Date: 2025-03-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Gaming Industry Tip Rate Compliance Agreement (GITCA).
Agency Information Collection Activities: Information Collection Renewal; Comment Request; Leveraged Lending
Document Number: 2025-03751
Type: Notice
Date: 2025-03-10
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning the renewal of its information collection titled, "Leveraged Lending."
Agency Collection Activities; Requesting Comments for Safe Harbor for Valuation and Mark to Market Accounting Method for Dealers Under Section 475
Document Number: 2025-03575
Type: Notice
Date: 2025-03-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 renewal of the OMB approval on the Safe Harbor for Valuation and Mark to Market Accounting Method for Dealers under section 475 (TD 9328 and TD 8700).
Agency Collection Activities; Comment Request for Treasury Decision (TD) 9207
Document Number: 2025-03499
Type: Notice
Date: 2025-03-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning final regulations in TD 9207 relating assumption of partner liabilities.
Agency Collection Activities; Requesting Comments on Section 6708, Failure To Maintain List of Advisees With Respect to Reportable Transactions
Document Number: 2025-03487
Type: Notice
Date: 2025-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the collection of information in Treasury Decision (TD) 9764, Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions.
Proposed Collection; Comment Request for the Coverdell ESA Contribution Information
Document Number: 2025-03479
Type: Notice
Date: 2025-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 information collection requirements related to Coverdell ESA contribution information limitations.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2025-03478
Type: Notice
Date: 2025-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 the election involving the repeal of the bonding requirement.
Agency Collection Activities; Comment Request for Guidance Necessary To Facilitate Business Election Filing
Document Number: 2025-03477
Type: Notice
Date: 2025-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 the continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning guidance necessary to facilitate business electronic filing under section 1561, guidance necessary to facilitate business electronic filing and reduction, guidance necessary to facilitate business election filing; finalization of controlled group qualification rules, and limitations on the importation of net built-in Losses.
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