[Federal Register Volume 89, Number 59 (Tuesday, March 26, 2024)]
[Notices]
[Pages 21173-21174]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-06397]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for TD 8383

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 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning disclosure of tax 
return information for purposes of quality or peer reviews, disclosure 
of tax return information due to incapacity or death of tax return 
preparer.

DATES: Written comments should be received on or before May 28, 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: 1545-1209, TD 8393 (Disclosure of Tax Return 
Information for Purposes of Quality or Peer Reviews, Due to Incapacity 
or Death of Tax Return Preparer), 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].

[[Page 21174]]


SUPPLEMENTARY INFORMATION: 
    Title: Disclosure of Tax Return Information for Purposes of Quality 
or Peer Reviews, Due to Incapacity or Death of Tax Return Preparer.
    OMB Number: 1545-1209. Regulation Project Number: TD 8383.
    Abstract: These regulations govern the circumstances under which 
tax return information may be disclosed for purposes of conducting 
quality or peer reviews, and disclosures that are necessary because of 
the tax return preparer's death or incapacity.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 250,000.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 250,000.
    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. 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: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024-06397 Filed 3-25-24; 8:45 am]
BILLING CODE 4830-01-P