[Federal Register Volume 90, Number 94 (Friday, May 16, 2025)] [Notices] [Pages 21127-21128] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2025-08700] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Claim for Refund of Income Tax Return Preparer Penalties AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- 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 information collection requirements related to claim for refund of income tax return preparer penalties. DATES: Written comments should be received on or before July 15, 2025 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 1545-0240, Claim for Refund of Income Tax Return Preparer Penalties, in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form 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: Claim for Refund of Income Tax Return Preparer Penalties. OMB Number: 1545-0240. Form Number: 6118. Abstract: Form 6118 is used by tax return preparers to file for a refund of penalties incorrectly charged. The information enables the IRS to process the claim and have the refund issued to the tax return preparer. Current Actions: There are no changes to the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations and individuals or households. Estimated Number of Respondents: 5,000. Estimated Time per Respondent: 1 hour, 8 minutes. [[Page 21128]] Estimated Total Annual Burden Hours: 5,700 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 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 9, 2025. Kerry L. Dennis, Tax Analyst. [FR Doc. 2025-08700 Filed 5-15-25; 8:45 am] BILLING CODE 4830-01-P