Federal Register: May 18, 2006 (Volume 71, Number 96)
DOCID: FR Doc E6-7534
DEPARTMENT OF THE TREASURY
Internal Revenue Service
REG ID: [REG-103320-00]
DOCUMENT ACTION: Notice and request for comments.
Proposed Collection; Comment Request for Regulation Project
DATES: Written comments should be received on or before July 17, 2006 to be assured of consideration.
The Department of the Treasury, 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, Public Law 10413 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, REG10332000, Disclosure of Returns and Return Information to Designee of Taxpayer.
Agency information collection activities; proposals, submissions, and approvals,
Title: Disclosure of Returns and Return Information to Designee of Taxpayer.
OMB Number: 15451816.
Regulation Project Number: REG10332000.
Abstract: Abstract Regulation section 301.6103(c)1 generally authorizes the IRS and its agents to disclose returns and return information to such person or persons as the taxpayer may designate in a written request for or consent to disclosure, or to any other person at the taxpayer's written or nonwritten request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. The regulation requires a taxpayer who wishes to authorize disclosure of his or her returns or return information to provide the IRS or its agents with certain information, such as information identifying the taxpayer, the returns or return information to be disclosed, and the person to whom the disclosure is to be made.
Current Actions: There is no change to this final regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for
profit organizations, notforprofit institutions, farms, and Federal, state, local or tribal governments.
Estimated Number of Respondents: 4,000.
Estimated Time Per Respondent: 12 minutes.
Estimated Total Annual Burden Hours: 800.
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 startup costs and costs of operation, maintenance, and purchase of services to provide information.
Approved: April 27, 2006.
IRS Reports Clearance Officer.
[FR Doc. E67534 Filed 51706; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT
Requests for additional information or
copies of this regulation should be directed to Allan Hopkins, at (202)
6226665, or at Internal Revenue Service, room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the Internet, at