[Federal Register Volume 77, Number 193 (Thursday, October 4, 2012)]
[Notices]
[Pages 60742-60743]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-24453]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for TD 9178

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 TD 
9178, Testimony or Production of Records in a Court or Other 
Proceeding.

DATES: Written comments should be received on or before December 3, 
2012 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 Elaine 
Christophe, (202) 622-3179, at Internal Revenue Service, room 6129, 
1111 Constitution Avenue NW., Washington, DC 20224, or through the 
Internet at [email protected].

SUPPLEMENTARY INFORMATION: Title: Testimony or Production of Records in 
a Court or Other Proceeding.
    OMB Number: 1545-1850.
    Form Number: TD 9178.
    Abstract: These final regulations replace the existing regulation 
that establishes the procedures to be followed by IRS officers and 
employees upon receipt of a request or demand for disclosure of IRS 
records or information. The purpose of the final regulations is to 
provide specific instructions and to clarify the circumstances under 
which more specific procedures take precedence. The final regulations 
extend the application of the regulation to former IRS officers and 
employees as

[[Page 60743]]

well as to persons who are or were under contract to the IRS. The final 
regulations affect current and former IRS officers, employees and 
contractors, and persons who make requests or demands for disclosure.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
Individuals and households, Not-for-Profit institutions, and Farms.
    Estimated Number of Respondents: 1,400.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 1,400.
    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 28, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-24453 Filed 10-1-12; 11:15 am]
BILLING CODE 4830-01-P