97170 Federal Register / Vol. 89, No. 235 / Friday, December 6, 2024 / Notices 

Act of 1995. Currently, the IRS is 

soliciting comments concerning the 

burden for requesting and obtaining 

advance pricing agreements. 

DATES: Written comments should be 

received on or before February 4, 2025 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andre ́s Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Please include, ‘‘OMB Number: 1545– 

1503—Public Comment Request Notice’’ 

in the Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Ronald J. Durbala, 

at (202) 317–5746, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Advance Pricing and Mutual 

Agreement Program. 

OMB Number: 1545–1503. 

Document Number: Rev. Proc. 2015– 

41. 

Abstract: The purpose of section 482 

is to ensure that taxpayers clearly reflect 

income attributable to controlled 

transactions and to prevent the 

avoidance of taxes with respect to such 

transactions. Revenue Procedure 2015– 

41 provides guidance on the process of 

requesting and obtaining advance 

pricing agreements from the Advance 

Pricing and Mutual Agreement program 

(‘‘APMA’’). This revenue procedure also 

provides guidance on administration of 

an executed advance pricing agreement 

(APA). 

Current Actions: There are no changes 

being made to the forms at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, individuals, or 

households. 

Estimated Number of Respondents: 

390. 

Estimated Time per Respondent: 27 

hrs., 57 min. 

Estimated Total Annual Burden 

Hours: 10,900. 

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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: December 3, 2024. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2024–28578 Filed 12–5–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Electronic Tax Administration 

Advisory Committee; Request for 

Nominations 

AGENCY: Internal Revenue Service, 

Department of Treasury. 

ACTION: Request for nominations and 

applications. 

SUMMARY: The Internal Revenue Service 

(IRS) is requesting applications from 

individuals with experience in such 

areas as state tax administration, 

cybersecurity and information security, 

tax software development, tax 

preparation, payroll and tax financial 

product processing, systems 

management and improvement, 

implementation of customer service 

initiatives, public administration, and 

consumer advocacy to be considered for 

selection as members of the Electronic 

Tax Administration Advisory 

Committee (ETAAC). 

DATES: Written nominations and 

applications must be received on or 

before Jan. 31, 2025. 

ADDRESSES: Applications may be 

submitted via fax to 855–811–8020 or 

via email to PublicLiaison@irs.gov. 

Applications and additional information 

are available on the IRS website at 

https://www.irs.gov/etaac. Applications 

may also be requested by telephone 

from National Public Liaison, 202–317– 

4299. 

FOR FURTHER INFORMATION CONTACT: Alec 

Johnston at (202) 317–4299, or send an 

email to publicliaison@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS 

strongly encourages representatives 

from consumer groups with an interest 

in tax issues to apply. 

Nominations should describe and 

document the proposed member’s 

qualifications for ETAAC membership, 

including the applicant’s knowledge of 

regulations and the applicant’s past or 

current affiliations and involvement 

with the particular tax segment or 

segments of the community that the 

applicant wishes to represent on the 

committee. Applications will be 

accepted for current vacancies from 

qualified individuals and from 

professional and public interest groups 

that wish to have representation on 

ETAAC. Submissions must include an 

application and resume. 

ETAAC provides continuing input 

into the development and 

implementation of the IRS 

organizational strategy for electronic tax 

administration. The ETAAC provides an 

organized public forum for discussion of 

electronic tax administration issues— 

such as prevention of identity theftrelated refund fraud—in support of the 

overriding goal that paperless filing 

should be the preferred and most 

convenient method of filing tax and 

information returns. ETAAC members 

work closely with the Security Summit, 

a joint effort of the IRS, state tax 

administrators and the nation’s tax 

industry, to fight identity theft and 

refund fraud. ETAAC members convey 

the public’s perceptions of IRS 

electronic tax administration activities, 

offer constructive observations about 

current or proposed policies, programs 

and procedures, and suggest 

improvements. 

This is a volunteer position. Members 

will serve three-year terms on the 

ETAAC to allow for a rotation in 

membership and ensure different 

perspectives are represented. Travel 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 89, No. 235 / Friday, December 6, 2024 / Notices 97171 

expenses within government guidelines 

will be reimbursed. In accordance with 

Department of Treasury Directive 21–03, 

a clearance process including 

fingerprints, tax checks, a Federal 

Bureau of Investigation criminal check 

and a practitioner check with the Office 

of Professional Responsibility will be 

conducted. 

The establishment and operation of 

the Electronic Tax Administration 

Advisory Committee (ETAAC) is 

required by the Internal Revenue 

Service (IRS) Restructuring and Reform 

Act of 1998 (RRA 98), title II, section 

2001(b)(2). ETAAC follows a charter in 

accordance with the provisions of the 

Federal Advisory Committee Act 

(FACA), 5 U.S.C. 1001–1014 . The 

ETAAC provides continued input into 

the development and implementation of 

the IRS’s strategy for electronic tax 

administration. The ETAAC will 

research, analyze, consider, and make 

recommendations on a wide range of 

electronic tax administration issues and 

will provide input into the development 

of the strategic plan for electronic tax 

administration. Members will provide 

an annual report to Congress by June 30. 

Applicants must complete the 

application form, which includes 

describing and documenting the 

applicant’s qualifications for ETAAC 

membership. Applicants must submit a 

short one or two-page statement 

including recent examples of specific 

skills and qualifications as they relate 

to: cybersecurity and information 

security, tax software development, tax 

preparation, payroll and tax financial 

product processing, systems 

management and improvement, 

implementation of customer service 

initiatives, consumer advocacy and 

public administration. Examples of 

critical thinking, strategic planning and 

oral and written communication are 

desirable. 

An acknowledgement of receipt will 

be sent to all applicants. 

Equal opportunity practices will be 

followed in all appointments to the 

ETAAC in accordance with Department 

of Treasury and IRS policies. 

Dated: November 30, 2024. 

John A. Lipold, 

Designated Federal Official. 

[FR Doc. 2024–28721 Filed 12–5–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Requirements 

Related to Requests for Ruling and 

Determination Letters 

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 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. Currently, the IRS is 

soliciting comments concerning the 

guidance for taxpayers regarding 

information collection requirements 

related to requests for ruling and 

determination letters. 

DATES: Written comments should be 

received on or before February 4, 2025 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andre ́s Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Please include, ‘‘OMB Number: 1545– 

1522—Public Comment Request Notice’’ 

in the Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Ronald J. Durbala, 

at (202) 317–5746, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Rulings and determination 

letters. 

OMB Number: 1545–1522. 

Regulation Project Number: Rev. Proc. 

2025–1. 

Abstract: This revenue procedure 

explains how the Service provides 

advice to taxpayers on issues under the 

jurisdiction of the Associate Chief 

Counsel (Corporate), the Associate Chief 

Counsel (Employee Benefits, Exempt 

Organizations, and Employment Taxes), 

the Associate Chief Counsel (Financial 

Institutions and Products), the Associate 

Chief Counsel (Income Tax and 

Accounting), the Associate Chief 

Counsel (International), the Associate 

Chief Counsel (Passthroughs and 

Special Industries), and the Associate 

Chief Counsel (Procedure and 

Administration). It explains the forms of 

advice and the way advice is requested 

by taxpayers and provided by the 

Service. 

Current Actions: The previous 

approval was inadvertently 

discontinued. This submission is being 

made to request OMB approval on an 

existing collection in use without an 

OMB Control Number. 

Type of Review: Existing collection in 

use without an OMB Control Number. 

Affected Public: Individuals or 

Households. 

Estimated Number of Respondents: 

3,966. 

Estimated Time per Respondent: 

79.70 hrs. 

Estimated Total Annual Burden 

Hours: 316,100. 

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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 


lotter on DSK11XQN23PROD with NOTICES1