[Federal Register Volume 86, Number 39 (Tuesday, March 2, 2021)]
[Notices]
[Pages 12254-12255]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-04272]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Affordable Care Act 
Internal Claims and Appeals and External Review Disclosures

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments

[[Page 12255]]

concerning affordable care act internal claims and appeals and external 
review disclosures.

DATES: Written comments should be received on or before May 3, 2021 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Kinna Brewington, 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 should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Affordable Care Act Internal Claims and Appeals and External 
review Disclosures.
    OMB Number: 1545-2182.
    Regulation Project Number: REG-125592-10 (TD 9494).
    Abstract: Section 2719 of the Public Health Service Act, 
incorporated into Code section 9815 by section 1563(f) of the Patient 
Protection and Affordable Care Act, Public Law 111-148, requires group 
health plans and issuers of group health insurance coverage, in 
connection with internal appeals of claims denials, to provide 
claimants free of charge with any evidence relied upon in deciding the 
appeal that was not relied on in making the initial denial of the 
claim. This is a third-party disclosure requirement. Individuals 
appealing a denial of a claim should be able to respond to any new 
evidence the plan or issuer relies on in the appeal, and this 
disclosure requirement is essential so that the claimant knows of the 
new evidence.
    Current Actions: There is no change to the regulation or the 
paperwork burden previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 1,769,264.
    Estimated Total Annual Burden Hours: 2,271.
    The following paragraph applies to all 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 if 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: February 16, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021-04272 Filed 3-1-21; 8:45 am]
BILLING CODE 4830-01-P