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[Federal Register Volume 89, Number 235 (Friday, December 6, 2024)]
[Notices]
[Pages 97171-97172]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28571]

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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.

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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 Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to [email protected]. 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 [email protected].

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

[[Page 97172]]

collection; they will also become a matter of public record.

    Approved: December 3, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-28571 Filed 12-5-24; 8:45 am]
BILLING CODE 4830-01-P
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