[Federal Register Volume 79, Number 41 (Monday, March 3, 2014)]
[Notices]
[Pages 11875-11876]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-04507]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-100194-10 (T.D. 9518)]


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 
the existing proposed regulations, REG-100194-10, Specified Tax Return 
Preparers Required to File Individual Income Tax Returns Using Magnetic 
Media--Taxpayer Choice Statements.

DATES: Written comments should be received on or before May 2, 2014 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Sara Covington at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: Title: Specified Tax Return Preparers 
Required to File Individual Income Tax Returns Using Magnetic Media--
Taxpayer Choice Statements:
    OMB Number: 1545-2201.
    Regulation Project Number: REG-100194-10.
    Abstract: This document contains proposed regulations implement the 
statutory requirement under new section 6011(e)(3) of the Internal 
Revenue Code for specified tax return preparers (STRPs) to file 
individual income tax returns (returns) using magnetic media 
(electronically) for individuals, estates, and trusts if the STRPs 
prepare and file the returns. The proposed regulations provide that (1) 
a tax return preparer or an STRP is not required to electronically file 
returns that they prepare if the taxpayers choose to file the returns 
in paper format and submit them to the IRS on their own behalf and (2) 
a return will not be considered to be filed by a tax return preparer or 
STRP if the tax return preparer or STRP obtains, on or prior to the 
date the return is filed, a signed and dated written statement from the 
taxpayer that states the taxpayer chooses to file the return in paper 
format, and that the taxpayer, and not the preparer, will submit the 
paper return to the IRS. A notice is to be published contemporaneously 
with these proposed regulations. The proposed revenue procedure 
contained in the notice provides, among other things, guidance 
regarding the form and content of the written statement described in 
Sec.  301.6011-6(a)(4)(ii) of the proposed regulations. The collection 
of information with regard to documenting a taxpayer's choice to file 
in paper format is in the proposed regulations. This collection of 
information is voluntary to document that the related return filed in 
paper format was not required to be filed electronically pursuant to 
section 6011(e)(3) and Sec.  301.6011-6(a)(4)(ii) of these proposed 
regulations.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 319,000 .
    Estimated Time per Respondent: 5.42.
    Estimated Total Annual Burden Hours: 1,689,930.
    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.


[[Page 11876]]


    Approved: February 14, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-04507 Filed 2-28-14; 8:45 am]
BILLING CODE 4830-01-P