[Federal Register Volume 87, Number 116 (Thursday, June 16, 2022)]
[Notices]
[Pages 36378-36379]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-12964]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4506-C IVES Request 
for Transcript of Tax Return

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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 Form 4506-C IVES Request for Transcript of Tax 
Return.

DATES: Written comments should be received on or before August 15, 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 1545-1872 or Form 
4506-C IVES Request for Transcript of Tax Return in the subject line of 
the message.

FOR FURTHER INFORMATION CONTACT:  Requests for additional information 
or copies of this collection should be directed to LaNita Van Dyke, at 
(202) 317-6009, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: IVES Request for Transcript of Tax Return.
    OMB Number: 1545-1872.
    Form Number: 4506-C.
    Abstract: Internal Revenue Code section 7513 allows taxpayers to 
request a copy of a tax return or related products. Form 4506-C is used 
to permit the cleared and vetted Income Verification Express Service 
(IVES) participants to request tax return information on the behalf of 
the authorizing taxpayer.
    Current Actions: There are changes being made to the form at this 
time.

Make changes in coordination with Taxpayer First Act (TFA) for 2023 
implementation;
Add IVES participant number;
Add IVES client name and contact information;
Add optional Field Unique Identifier;
Provide a clearer separation of requesting tax transcripts (line 6) vs 
informational transcripts (line 7);
Updated signature requirement for each taxpayer;
Add checkbox for electronically signed forms;
Add checkbox for forms authorized by Authorized Representatives

    Additionally, IRS is making an administrative change to move the 
Form 4506-T from being approved under OMB control 1545-1872 to 1545-
2154.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, farms, and Federal, state, local, or tribal 
governments.

[[Page 36379]]

    Estimated Number of Respondents: 15,370,941.
    Estimated Time per Respondent: 1.47.
    Estimated Total Annual Burden Hours: 22,595,283.
    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: June 9, 2022.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2022-12964 Filed 6-15-22; 8:45 am]
BILLING CODE 4830-01-P