[Federal Register Volume 79, Number 41 (Monday, March 3, 2014)]
[Notices]
[Pages 11875-11876]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-04507]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-100194-10 (T.D. 9518)]
Proposed Collection; Comment Request for Regulation Project
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(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
the existing proposed regulations, REG-100194-10, Specified Tax Return
Preparers Required to File Individual Income Tax Returns Using Magnetic
Media--Taxpayer Choice Statements.
DATES: Written comments should be received on or before May 2, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments to Christie Preston, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Sara Covington at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION: Title: Specified Tax Return Preparers
Required to File Individual Income Tax Returns Using Magnetic Media--
Taxpayer Choice Statements:
OMB Number: 1545-2201.
Regulation Project Number: REG-100194-10.
Abstract: This document contains proposed regulations implement the
statutory requirement under new section 6011(e)(3) of the Internal
Revenue Code for specified tax return preparers (STRPs) to file
individual income tax returns (returns) using magnetic media
(electronically) for individuals, estates, and trusts if the STRPs
prepare and file the returns. The proposed regulations provide that (1)
a tax return preparer or an STRP is not required to electronically file
returns that they prepare if the taxpayers choose to file the returns
in paper format and submit them to the IRS on their own behalf and (2)
a return will not be considered to be filed by a tax return preparer or
STRP if the tax return preparer or STRP obtains, on or prior to the
date the return is filed, a signed and dated written statement from the
taxpayer that states the taxpayer chooses to file the return in paper
format, and that the taxpayer, and not the preparer, will submit the
paper return to the IRS. A notice is to be published contemporaneously
with these proposed regulations. The proposed revenue procedure
contained in the notice provides, among other things, guidance
regarding the form and content of the written statement described in
Sec. 301.6011-6(a)(4)(ii) of the proposed regulations. The collection
of information with regard to documenting a taxpayer's choice to file
in paper format is in the proposed regulations. This collection of
information is voluntary to document that the related return filed in
paper format was not required to be filed electronically pursuant to
section 6011(e)(3) and Sec. 301.6011-6(a)(4)(ii) of these proposed
regulations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 319,000 .
Estimated Time per Respondent: 5.42.
Estimated Total Annual Burden Hours: 1,689,930.
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.
[[Page 11876]]
Approved: February 14, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-04507 Filed 2-28-14; 8:45 am]
BILLING CODE 4830-01-P