[Federal Register: April 15, 1998 (Volume 63, Number 72)]
[Notices]               
[Page 18493]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr15ap98-172]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

 
Proposed Collection; Comment Request for Form 8821

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, Pub. L. 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8821, tax Information Authorization.

DATES: Written comments should be received on or before June 15, 1998 
to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Martha R. 
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Tax Information Authorization.
    OMB Number: 1545-1165
    Form Number: 8821
    Abstract: Form 8821 is used to appoint someone to receive or 
inspect certain tax information. The information on the form is used to 
identify appointees and to ensure that confidential tax information is 
not divulged to unauthorized persons.
    Current Actions:
    A fourth column is being added to line 3 for Specific Tax Matters. 
Regulation Sec. 301.6103(a) allows taxpayers to limit the return 
information disclosed to specific matters. The new column provides the 
entry space to do this.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, and farms.
    Estimated Number of Respondents: 200,000.
    Estimated Time Per Respondent: 1 hr., 3 min.
    Estimated Total Annual Burden Hours: 210,000.
    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 3 
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.

    Approved: April 7, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-9851 Filed 4-14-98; 8:45 am]
BILLING CODE 4830-01-U