[Federal Register Volume 71, Number 96 (Thursday, May 18, 2006)]
[Notices]
[Pages 28916-28917]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-7534]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-103320-00]


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-103320-00, Disclosure of Returns and 
Return Information to Designee of Taxpayer.

DATES: Written comments should be received on or before July 17, 2006 
to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn Kirkland, Internal 
Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this regulation should be directed to Allan Hopkins, at (202) 
622-6665, or at Internal Revenue Service, room 6516, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet, at 
[email protected].

[[Page 28917]]


SUPPLEMENTARY INFORMATION:
    Title: Disclosure of Returns and Return Information to Designee of 
Taxpayer.
    OMB Number: 1545-1816.
    Regulation Project Number: REG-103320-00.
    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, not-for-profit 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 start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: April 27, 2006.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E6-7534 Filed 5-17-06; 8:45 am]
BILLING CODE 4830-01-P