[Federal Register Volume 88, Number 7 (Wednesday, January 11, 2023)]
[Notices]
[Pages 1630-1631]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-00357]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 8857 and 8857(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

[[Page 1631]]

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 Request for Innocent 
Spouse Relief.

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 ``OMB Number 1545-
1596--Request for Innocent Spouse Relief'' 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: Request for Innocent Spouse Relief.
    OMB Number: 1545-1596.
    Form Numbers: 8857 and 8857(SP).
    Abstract: Section 6013(e) of the Internal Revenue Code allows 
taxpayers to request, and IRS to grant, ``innocent spouse'' relief 
when: the taxpayer files a joint return with tax substantially 
understated; the taxpayer establishes no knowledge of, or benefit from, 
the understatement; and it would be inequitable to hold the taxpayer 
liable. Forms 8857 and 8857(SP) is used to request relief from 
liability of an understatement of tax on a joint return resulting from 
a grossly erroneous item attributable to the spouse.
    Current Actions: There are no changes in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 50,000.
    Estimated Time per Respondent: 6 hours, 32 minutes.
    Estimated Total Annual Burden Hours: 316,000.
    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: January 5, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-00357 Filed 1-10-23; 8:45 am]
BILLING CODE 4830-01-P