[Federal Register Volume 84, Number 23 (Monday, February 4, 2019)]
[Notices]
[Page 1531]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-00870]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


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 Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Testimony or 
Production of Records in a Court or Other Proceeding.

DATES: Written comments should be received on or before April 5, 2019 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Martha R. Brinson, at 
(202) 317-5753, or at Internal Revenue Service, Room 6526, 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.
    Regulation Project Number: TD 9178.
    Abstract: Final regulation provide specific instructions and to 
clarify the circumstances under which more specific procedures take 
precedence. The final regulation extend the application of the 
regulation to former IRS officers and employees as well as to persons 
who are or were under contract to the IRS. The final regulation affect 
current and former IRS officers, employees and contractors, and persons 
who make requests or demands for disclosure.
    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, and 
farms. 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. 
Comments will be 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 has 
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 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: January 29, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-00870 Filed 2-1-19; 8:45 am]
 BILLING CODE 4830-01-P