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###### Department of the Treasury

###### Internal Revenue Service

# 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 procedures for requesting competent authority assistance under tax treaties.

# DATES:

Written comments should be received on or before November 28, 2023 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                         *pra.comments@irs.gov.*                         Include 1545-2044 or Revenue Procedure 2015-40.                    

# FOR FURTHER INFORMATION CONTACT:

                        Requests for additional information or copies of this collection should be directed to LaNita Van Dyke, at (202)                               ( print page 67443)                            317-6009, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at                         *Lanita.VanDyke@irs.gov.*

# SUPPLEMENTARY INFORMATION:

*Title:*                     Procedures for Requesting Competent Authority Assistance Under Tax Treaties.                

*OMB Number:*                     1545-2044.                

*Revenue Procedure Number:*                     2015-40.                

*Abstract:*                     Taxpayers who believe that the actions of the United States, a treaty country, or both, result or will result in taxation that is contrary to the provisions of an applicable tax treaty are required to submit the requested information in order to receive assistance from the IRS official acting as the U.S. competent authority. The information is used to assist the taxpayer in reaching a mutual agreement with the IRS and the appropriate foreign competent authority.                

*Current Actions:*                     There are no changes being made to the revenue procedure at this time.                

*Type of Review:*                     Extension of a currently approved collection.                

*Affected Public:*                     Individuals or households, business or other for-profit organizations.                

*Estimated Number of Respondents:*                     300.                

*Estimated Time Per Respondent:*                     30 minutes.                

*Estimated Total Annual Burden Hours:*                     9,000.                

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: September 26, 2023.

Molly J. Stasko,

Senior Tax Analyst.

[FR Doc. 2023-21532 Filed 9-28-23; 8:45 am]

BILLING CODE 4830-01-P