[Federal Register Volume 89, Number 25 (Tuesday, February 6, 2024)]
[Notices]
[Page 8276]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-02254]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request for Revenue Procedure 2024-4

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 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 Revenue Procedure 2024-4 (and successor guidance).

DATES: Written comments should be received on or before April 8, 2024 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to [email protected]. Please 
include, ``OMB Number: 1545-1520, Revenue Procedure 2024-4, Public 
Comment Request Notice'' in the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedure and instructions should be directed to 
LaNita Van Dyke, at (202) 317-3009, at Internal Revenue Service, Room 
6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Revenue Procedure 2024-4 (and successor guidance).
    OMB Number: 1545-1520.
    Revenue Procedure Number: 2024-4.
    Abstract: Internal Revenue Code (IRC) Sec.  601.201(a)(1)) provides 
that it is the practice of the Internal Revenue Service (IRS) to answer 
inquiries of individuals and organizations, whenever appropriate in the 
interest of sound tax administration, as to their status for tax 
purposes and as to the tax effects of their acts or transactions. Under 
this revenue procedure 2024-4 (and successor guidance), taxpayers can 
request determination letters and letter rulings from the Commissioner, 
Tax Exempt and Government Entities, Employee Plans Office (``Employee 
Plans'') on how the tax laws apply to them. Employee Plans requires 
information from taxpayers in order to process these requests.
    Current Actions: There is no change to the burden previously 
approved.
    Type of Review: Reinstatement without change of a previously 
approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state, 
local or tribal governments.
    Estimated Number of Respondents: 8,733.
    Estimated Time per Respondent: 2 hrs., 5 min.
    Estimated Total Annual Burden Hours: 18,151.
    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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: January 31, 2024.
Molly J. Stasko,
Senior IRS Tax Analyst.
[FR Doc. 2024-02254 Filed 2-5-24; 8:45 am]
BILLING CODE 4830-01-P