[Federal Register Volume 84, Number 230 (Friday, November 29, 2019)]
[Notices]
[Page 65898]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-25883]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 14242 and 14242(SP)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 Form 14242, 
Reporting Abusive Tax Promotions or Preparers, and Form 14242(SP), 
Informe las Presuntas Promociones de Planes Abusivos Tributarios o de 
Preparadores.

DATES: Written comments should be received on or before January 28, 
2020 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 form and instructions 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: Reporting Abusive Tax Promotions or Preparers.
    OMB Number: 1545-2219.
    Form Number: Form 14242 and Form 14242(SP).
    Abstract: Form 14242 and Form 14242(SP) are used to document the 
information necessary to report an abusive tax avoidance scheme. Form 
14242 (SP) is the Spanish version of Form 14242. Respondents can be 
individuals, businesses and tax return preparers.
    Current Actions: There are no changes being made to the forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or Households, Farms, Businesses and 
other for-profit or not-for-profit organizations.
    Estimated Number of Respondents: 460.
    Estimated Time per Respondent: 10 minutes.
    Estimated Total Annual Burden Hours: 77 hours.
    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: November 25, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019-25883 Filed 11-27-19; 8:45 am]
 BILLING CODE 4830-01-P