[Federal Register Volume 69, Number 237 (Friday, December 10, 2004)]
[Notices]
[Pages 71874-71875]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-27164]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-105344-01]


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: 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 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an 
existing final regulation, REG-105344-01 (TD 9036), Disclosure of 
Returns and Return Information by Other Agencies (Sec.  
301.6103(p)(2)(B)-1).

DATES: Written comments should be received on or before February 8, 
2005, to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Carol Savage at Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224, or at (202) 622-3945, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Disclosure of Returns and Return Information by Other 
Agencies.
    OMB Number: 1545-1757.
    Regulation Project Number: REG-105344-01.
    Abstract: In general, under the regulations, the IRS is permitted 
to authorize agencies with access to returns and return information 
under section 6103 of the Internal Revenue Code to redisclose returns 
and return information based on a written request and the 
Commissioner's approval, to any authorized recipient set forth in

[[Page 71875]]

Code section 6103, subject to the same conditions and restrictions, and 
for the same purposes, as if the recipient had received the information 
from the IRS directly.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Federal, state, local or tribal governments.
    Estimated Number of Respondents: 11.
    Estimated Time Per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 11.
    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: December 6, 2004.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 04-27164 Filed 12-9-04; 8:45 am]
BILLING CODE 4830-01-P