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Federal Register / Vol. 86, No. 87 / Friday, May 7, 2021 / Notices through the internet at jon.r.callahan@
irs.gov.
The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements:
Title: IRA Contribution Information.
OMB Number: 15450747.
Form Number: 5498.
Abstract: Form 5498 is used by trustees and issuers to report contributions to, and the fair market value of, an individual retirement arrangement IRA. The information on the form will be used by IRS to verify compliance with the reporting rules under regulation section 1.4085 and to verify that the participant in the IRA has made the contribution that supports the deduction taken.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
25,000.
Estimated Number of Responses:
118,858,000.
Estimated Time per Respondent: 24
minutes.
Estimated Total Annual Burden Hours: 48,731,780.
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 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 agencys 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
SUPPLEMENTARY INFORMATION:

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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 30, 2021.
Chakinna B. Clemons, Supervisory Tax Analyst.
FR Doc. 202109681 Filed 5621; 8:45 am BILLING CODE 483001P

DEPARTMENT OF THE TREASURY
Internal Revenue Service Proposed Collection; Comment Request for Regulation Project Internal Revenue Service IRS, Treasury.
ACTION: Notice and request for comments.
AGENCY:

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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting comments concerning, Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
DATES: Written comments should be received on or before July 6, 2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.
You must reference the information collections title, form number, reporting or record-keeping requirement number, and OMB number in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or copies of the form and instructions should be directed to Jon Callahan, 737 8007639, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jon.r.callahan@
irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements:
Title: Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the SUMMARY:

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Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
OMB Number: 15451356.
Regulation Project Number: TD 8725.
Abstract: Under Internal Revenue Code Section 7430, a prevailing party may recover the reasonable administrative or litigation costs incurred in an administrative or civil proceeding that relates to the determination, collection, or refund of any tax, interest, or penalty. Treasury Regulation Section 301.74302c provides that the IRS will not award administrative costs under section 7430
unless the taxpayer files a written request in accordance with the requirements of the regulation.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other forprofit organizations, not-for-profit institutions, farms, and the Federal government.
Estimated Number of Respondents:
38.
Estimated Time per Respondent: 2
hours, 16 minutes.
Estimated Total Annual Burden Hours: 86.
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 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 agencys 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
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