[Federal Register Volume 88, Number 97 (Friday, May 19, 2023)]
[Notices]
[Page 32285]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-10730]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 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 tax 
information authorization and IRS disclosure authorization for victims 
of identity theft.

DATES: Written comments should be received on or before July 18, 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]. Please reference the 
information collection's ``OMB number 1545-1165'' in the subject line 
of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Sara Covington, at (202) 317-
5744 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW, Washington DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Titles: Tax Information Authorization and IRS Disclosure 
Authorization for Victims of Identity Theft.
    OMB Number: 1545-1165.
    Form Number: Form 8821 and Form 8821-A.
    Abstract: Form 8821 is used to appoint someone to receive or 
inspect certain tax information. The information on the form is used to 
identify appointees and to ensure that confidential tax information is 
not disclosed to unauthorized persons. Form 8821-A is an authorization 
signed by a taxpayer for the IRS to disclose returns and return 
information to state or local law enforcement in the event of a 
possible identity theft.
    Current Actions: There are no changes being made to the forms at 
this time. However, the agency has updated the respondent estimates 
based on the most recent filing data.
    Type of Review: Extension of a previously approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not for profit institutions, and farms.

Form 8821

    Estimated Number of Respondents: 3,393,083.
    Estimated Time per Respondent: 1 hours, 3 minutes.

Form 8821-A

    Estimated Number of Respondents: 182.
    Estimated Time per Respondent: 9 minutes.
    Estimated Total Annual Burden Hours: 3,562,764 hours.
    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: May 16, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-10730 Filed 5-18-23; 8:45 am]
BILLING CODE 4830-01-P