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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 (IRS), 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 Returns and Return Information by Other Agencies.

# DATES:

Written comments should be received on or before December 26, 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 “OMB Number 1545-1757-Disclosure of Returns and Return Information by Other Agencies” in the subject line of the message.                    

# FOR FURTHER INFORMATION CONTACT:

                        Requests for additional information or copies of this collection should be directed to Martha R. Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at                         *Martha.R.Brinson@irs.gov.*

# SUPPLEMENTARY INFORMATION:

*Title:*                     Disclosure of Returns and Return Information by Other Agencies.                

*OMB Number:*                     1545-1757.                

*Regulation Project Number:*                     TD 9036.                

*Abstract:*                     In general, under the regulations, the IRS is permitted to authorize agencies with access to returns and return information under section 6103 of the Internal Revenue Code to re-disclose returns and return information based on a written request and the Commissioner's approval, to any authorized recipient set forth in Code section 6103, subject to the same conditions and restrictions, and for the same purposes, as if the recipient had received the information from the IRS directly.                

*Current Actions:*                     There are no changes to the burden previously approved by OMB.                

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

*Affected Public:*                     Federal Government, State, Local, or Tribal Gov't.                

*Estimated Number of Respondents:*                     11.                

*Estimated Time per Respondent:*                     1 hour.                

*Estimated Total Annual Burden Hours:*                     11.                

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                           ( print page 73419)                        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. Comments will be 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 has 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 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: October 19, 2023.

Martha R. Brinson,

Tax Analyst.

[FR Doc. 2023-23595 Filed 10-24-23; 8:45 am]

BILLING CODE 4830-01-P