[Federal Register Volume 78, Number 81 (Friday, April 26, 2013)]
[Notices]
[Pages 24812-24813]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-09840]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection: Comment Request for Form 8833

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 8833, Treaty-Based Return Position Disclosure Under Section 6114 
or 7701(b).

DATES: Written comments should be received on or before June 25, 2013 
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 Kerry Dennis 
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 927-9368, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Treaty-Based Return Position Disclosure Under Section 6114 
or 7701(b).
    OMB Number: 1545-1354.
    Form Number: 8833.
    Abstract: Form 8833 is used by taxpayers that are required by 
section 6114 to disclose a treaty-based return position to disclose 
that position. The form may also be used to make the treaty-based 
position disclosure required by regulations section 301.7701(b)-7(b) 
for ``dual resident'' taxpayers.
    Current Actions: There are no changes being made to this form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Number of Respondents: 4,100.
    Estimated Time per Respondent: 6 hours, 16 minutes.
    Estimated Total Annual Burden Hours: 25,740.
    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

[[Page 24813]]

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 1, 2013.
Yvette Lawrence,
IRS Reports Clearance Office.
[FR Doc. 2013-09840 Filed 4-25-13; 8:45 am]
BILLING CODE 4830-01-P