Federal Register #2026-22701

IRS request for comments on tax-treaty competent authority assistance information collection

The Internal Revenue Service is seeking public comments on its tax-treaty competent authority assistance information collection. - Government buyer: U.S. Department of the Treasury, Internal Revenue Service (IRS). - Collection purpose: Information from taxpayers who believe U.S. or foreign tax actions may result in taxation contrary to an applicable tax treaty; it supports efforts to reach agreement with the taxpayer and the relevant foreign competent authority. - The collection is an extension with no changes, identified as OMB Control No. 1545-2044, and relates to Revenue Procedure 2015-40. - Estimated annual burden: 280 responses, 30 hours per response, and 8,400 total hours. - The IRS seeks comments on the collection’s necessity, burden estimates, information quality, and ways to reduce respondent burden. - No products, services, OEMs, vendors, or contract value are identified; this is not a procurement request.

Description

The Internal Revenue Service is inviting comments on an information collection under the Paperwork Reduction Act of 1995. The collection concerns procedures taxpayers use to request competent authority assistance when actions by the United States or a treaty country may result in taxation contrary to an applicable tax treaty. The information supports the IRS official acting as the U.S. competent authority in seeking mutual agreement with the taxpayer and the appropriate foreign competent authority. Comments are due by January 5, 2027; the notice states an estimated 280 responses and 8,400 annual burden hours.

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