[Federal Register Volume 84, Number 142 (Wednesday, July 24, 2019)]
[Notices]
[Pages 35709-35710]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-15705]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4506-T and 4506-C

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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. Currently, the IRS is soliciting 
comments concerning Form 4506-T, Request for Transcript of Return and 
4506-C, IVES Request for Transcript of Tax Return.

DATES: Written comments should be received on or before September 23, 
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 form and instructions should be directed to Laurie 
Brimmer, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or at 202 317 5756, or through the 
internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Request for Transcript of Tax Return and IVES Request for 
Transcript of Tax Return.
    OMB Number: 1545-1872.
    Form Number: Form 4506-T and 4506-C.
    Abstract: Internal Revenue Code section 7513 allows taxpayers to 
request a copy of a tax return or related products. Form 4506-T is used 
to request all products except copies of returns. The information 
provided will be used to search the taxpayers account and provide the 
requested information and to ensure that the requestor is the taxpayer 
or someone authorized by the taxpayer to obtain the documents 
requested. Form 4506-C is used to permit the cleared and vetted Income 
Verification Express Service (IVES) participants to request tax return 
information on the behalf of the authorizing taxpayer.
    Current Actions: Previously the Form 4506-T (or 4506-TEZ-OMB number 
1545-2154) was used by both the Return and Income Verification system 
(RAIVS) respondents and IVES Income Verification Express Service (IVES) 
respondents to order a tax transcript. In effort to protect taxpayer 
information, IRS implemented a policy change for the Form 4506 series 
to no longer mail tax transcripts to third parties that have not been 
vetted through the agency and as a result eliminating line 5a from Form 
4506-T.
    Since the IVES customer base are third party clients that are fully 
vetted to receive Taxpayer transcripts, and could no longer use Form 
4506-T, IRS implemented a separate f4506-C to service this customer 
base. The new 4506-C will permit the cleared and vetted IVES clients to 
request tax return information on the behalf of the authorizing 
taxpayer.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, farms, and Federal, state, local, or tribal 
governments.

Form 4506-T

    Estimated Number of Respondents: 263,857.
    Estimated Time per Respondent: 46 minutes (.77 hours).
    Estimated Total Annual Burden Hours: 203,169.

Form 4506-C

    Estimated Number of Respondents: 18,000,000.
    Estimated Time per Respondent: 42 minutes (.70 hours).
    Estimated Total Annual Burden Hours: 12,600,000.
    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;

[[Page 35710]]

(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: July 18, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-15705 Filed 7-23-19; 8:45 am]
 BILLING CODE 4830-01-P