[Federal Register Volume 76, Number 180 (Friday, September 16, 2011)]
[Notices]
[Page 57803]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-23716]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 14242

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 
Form 14242, Reporting Abusive Tax Promotions or Preparers.

DATES: Written comments should be received on or before November 15, 
2011 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to R. Joseph 
Durbala, (202) 622-3634, at Internal Revenue Service, room 6129, 1111 
Constitution Avenue, NW., Washington, DC 20224, or through the Internet 
at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Reporting Abusive Tax Promotions or Preparers.
    OMB Number: 1545-XXXX.
    Form Number: Form 14242.
    Abstract: The IC form is used to report an abusive tax avoidance 
scheme and tax return preparers who promote such schemes. IC is 
collected to combat abusive tax promoters. Respondents can be 
individuals, businesses and tax return preparers.
    Current Actions: This is a new request for OMB approval.
    Type of Review: Existing IC in use that does not contain an OMB 
control number.
    Affected Public: Individuals or Households, Farms, Businesses and 
other for-profit or not-for-profit organizations.
    Estimated Number of Respondents: 360.
    Estimated Time per Respondent: 10 hours.
    Estimated Total Annual Burden Hours: 3,600.
    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: September 12, 2011.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-23716 Filed 9-15-11; 8:45 am]
BILLING CODE 4830-01-P