[Federal Register Volume 88, Number 141 (Tuesday, July 25, 2023)]
[Notices]
[Pages 47947-47948]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-15699]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8655 and Revenue 
Procedure 2012-32

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, Public Law 104-13. Currently, the 
IRS is soliciting comments concerning Form 8655, Reporting Agent 
Authorization and Revenue Procedure 2012-32.

DATES: Written comments should be received on or before September 25, 
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 1545-1058 or Form 
8655/Revenue Procedure 2012-32.

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: Reporting Agent Authorization.
    OMB Number: 1545-1058.
    Form Number: Form 8655 and Revenue Procedure 2012-32.
    Abstract: Form 8655 allows a taxpayer to designate a reporting 
agent to file certain employment tax returns electronically or on 
magnetic tape, to receive copies of notices and other tax information, 
and to submit Federal tax deposits. This form allows IRS to disclose 
tax account information and to provide duplicate copies of taxpayer 
correspondence to authorized agents. Revenue Procedure 2012-32 provides 
the requirements for completing and submitting Form 8655, Reporting 
Agent Authorization. An Authorization allows a taxpayer to designate a 
Reporting Agent to perform certain acts on behalf of a taxpayer.
    Current Actions: There are no changes being made to this collection 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 114,250.
    Estimated Time per Respondent: 7.17 hours.
    Estimated Total Annual Burden Hours: 819,050.
    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

[[Page 47948]]

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: July 19, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023-15699 Filed 7-24-23; 8:45 am]
BILLING CODE 4830-01-P