[Federal Register Volume 88, Number 7 (Wednesday, January 11, 2023)]
[Notices]
[Pages 1632-1633]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-00250]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

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 concerning 
regulations governing practice before the Internal Revenue Service.

DATES: Written comments should be received on or before March 13, 2023 
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 1545-1726 or T.D. 
9011, Regulations Governing Practice Before the Internal Revenue 
Service.

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: Regulations Governing Practice Before the Internal Revenue 
Service.
    OMB Number: 1545-1726.
    Regulation Project and Associated Form Numbers: T.D. 9527, T.D. 
9011, Rev. Proc. 2012-12, Form 14360, Form 14364, and Form 14392.
    Abstract: The regulations affect individuals who are eligible to 
practice before the Internal Revenue Service and authorize the Director 
of Practice to act upon applications for enrollment to practice before 
the Internal Revenue Service. The Director of Practice will use certain 
information to ensure that: (1) enrolled agents properly complete 
continuing education requirements to obtain renewal; (2) practitioners 
properly obtain consent of taxpayers before representing conflicting 
interests; (3) practitioners do not use e-commerce to make misleading 
solicitations.
    Current Actions: There are no changes being made to the regulation, 
forms, or burden estimates at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations.
    Estimated Number of Respondents: 718,400.
    Estimated Time per Respondent: 2 hours, 28 minutes.
    Estimated Total Annual Burden Hours: 1,777,125 hours.
    The following paragraph applies to all of the collections of 
information covered by this notice.

[[Page 1633]]

    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 4, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023-00250 Filed 1-10-23; 8:45 am]
BILLING CODE 4830-01-P