[Federal Register Volume 84, Number 195 (Tuesday, October 8, 2019)]
[Notices]
[Pages 53830-53831]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21871]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 97-22
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
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 Revenue Procedure 97-22, Examination of returns and
claims for refund, credits or abatement; determination of correct tax
liability.
DATES: Written comments should be received on or before December 9,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to Dr. Philippe Thomas, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedure should be directed to LaNita Van Dyke,
at (202) 317-6009, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Examination of returns and claims for refund, credits or
abatement; determination of correct tax liability.
OMB Number: 1545-1533.
Revenue Procedure Number: Revenue Procedure 97-22.
Abstract: This revenue procedure provides guidance to taxpayers who
maintain books and records by using an electronic storage system that
either images their paper books and records or transfers their
computerized books and records to an electronic storage media, such as
an optical disk. The information requested in the revenue procedure is
[[Page 53831]]
required to ensure that records maintained in an electronic storage
system will constitute records within the meaning of Internal Revenue
Code section 6001.
Current Actions: There are no changes being made to this revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, Federal
Government, and state, local or tribal governments.
Estimated Number of Respondents: 50,000.
Estimated Time per Respondent: 20 hours, 1 minute.
Estimated Total Annual Burden Hours: 1,000,400.
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 24, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019-21871 Filed 10-7-19; 8:45 am]
BILLING CODE 4830-01-P