[Federal Register Volume 87, Number 21 (Tuesday, February 1, 2022)]
[Notices]
[Page 5557]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-01988]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Form 13997

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. The IRS is soliciting comments 
concerning Form 13997, Validating Your TIN and Reasonable Cause.

DATES: Written comments should be received on or before April 4, 2022 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224. You must reference the information collection's title, form 
number, reporting or record-keeping requirement number, and OMB number 
in your comment.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Jon Callahan, 
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Validating Your TIN and Reasonable Cause.
    OMB Number: 1545-2144.
    Form Number: Form 13997.
    Abstract: Internal Revenue Code (IRC) section 6039E requires 
individuals to provide certain information with their application for a 
U.S. passport or with their application for permanent U.S. residence. 
Letter 4318 is sent to the individual when the taxpayer identification 
number (TIN) on the application is missing or invalid, informing the 
individual about the IRC provisions, proposed penalty, and instructions 
to correct the information on the application. Form 13997 is an 
attachment to the letter and is used to provide the IRS with a valid 
TIN, a written statement of reasonable cause, or an explanation from 
the individual as to why they don't have a TIN.
    Current Actions: There is no change to the existing collection; 
however, the estimated time per respondent has been corrected.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and households.
    Estimated Number of Responses: 2,000.
    Estimated Time per Respondent: 1 hours, 5 minutes.
    Estimated Total Annual Burden Hours: 2,160.
    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: January 27, 2022.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2022-01988 Filed 1-31-22; 8:45 am]
BILLING CODE 4830-01-P