[Federal Register Volume 89, Number 27 (Thursday, February 8, 2024)]
[Notices]
[Pages 8754-8755]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-02574]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request Relating to Pre-Approved 
Plans Program

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 pre-
approved plans program.

DATES: Written comments should be received on or before April 8, 2024 
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 control number 
1545-1674 or Pre-Approved Plans Program.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedures should be directed to Kerry Dennis at 
(202) 317-5751, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Pre-Approved Plans Program.
    OMB Number: 1545-1674.
    Revenue Procedure: 2023-37
    Abstract: Revenue Procedure 2023-37, and its successors, set forth 
the procedures of the IRS for issuing opinion letters confirming that 
the form of a provider's plan satisfies the qualification requirements 
under the Internal Revenue Code. The OMB approval for 1545-1674 is only 
covering the third-party disclosures and recordkeeping requirements.
    Current Actions: There are no changes being made to the revenue 
procedure or burden at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, and state, local, or tribal 
governments.

Revenue Procedure 2023-07, Section 9.02(8) and 9.06(6)

    Estimated Number of Respondents: 350,356.
    Estimated Time per Response: 1 hour.
    Estimated Annual Burden Hours: 350,356 hours.

Revenue Procedure 2023-07, Sections 6.04, 13.01 and 23

    Estimated Number of Respondents: 1,556.
    Estimated Time per Response: 160 hours.
    Estimated Annual Burden Hours: 248,960 hours.

Total Burden Estimates

    Estimated Total Respondents: 351,912.
    Estimated Total Annual Burden Hours: 599,316 hours.

    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.
    Request for Comments: Comments submitted in response to this notice 
will

[[Page 8755]]

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: February 5, 2024.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-02574 Filed 2-7-24; 8:45 am]
BILLING CODE 4830-01-P