[Federal Register Volume 87, Number 105 (Wednesday, June 1, 2022)]
[Notices]
[Page 33312]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-11656]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 14039,14039 (SP), 
14039-B and 14039-B (SP)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 14039, Identity 
Theft Affidavit, Form 14039 (SP), Declaracion Jurada sobre el Robo de 
Identidad, Form 14039-B, Business Identity Theft Affidavit and Form 
14039-B (SP), Declaracion Jurada sobre el Robo de Identidad de un 
Negocio.

DATES: Written comments should be received on or before August 1, 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, or by email to [email protected]. Include ``OMB Number 1545-
2139--Forms 14039, 14039 (SP), 14039-B and 14039-B (SP)'' in the 
subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection 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: Form 14039, Identity Theft Affidavit, Form 14039 (SP), 
Declaracion Jurada sobre el Robo de Identidad, Form 14039-B, Business 
Identity Theft Affidavit and Form 14039-B (SP), Declaracion Jurada 
sobre el Robo de Identidad de un Negocio.
    OMB Number: 1545-2139.
    Form Numbers: 14039, 14039 (SP), 14039-B and 14039-B (SP).
    Abstract: The primary purpose of these forms is to provide a method 
of reporting identity theft issues to the IRS so that the IRS may 
document situations where individuals or businesses are or may be 
victims of identity theft. Additional purposes include the use in the 
determination of proper tax liability and to relieve taxpayer burden. 
The information may be disclosed only as provided by 26 U.S.C 6103.
    Current Actions: There are no changes to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations and not-for-profit institutions. Forms 14039 and 
14039 (SP).
    Estimated Number of Respondents: 382,433.
    Estimated Time per Respondent: 1 hour 20 minutes.
    Estimated Total Annual Burden Hours: 508,636. Forms 14039-B and 
14039-B (SP).
    Estimated Number of Respondents: 20,000.
    Estimated Time per Respondent: 18 minutes.
    Estimated Total Annual Burden Hours: 6,200.
    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. 
Comments will be 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 has 
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 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: May 25, 2022.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2022-11656 Filed 5-31-22; 8:45 am]
BILLING CODE 4830-01-P