While perusing the ever-fascinating Federal Register, I came across this Comment Request from last month, asking for submissions from the public about collection of information under Notice 97-19 and 98-34.
What are those, you might ask?
Notice 97-19 and Notice 98-34 provide guidance regarding the federal tax consequences for certain individuals who lose U.S. citizenship, cease to be taxed as U.S. lawful permanent residents, or are otherwise subject to tax under Code section 877. The information required by these notices will be used to help make a determination as to whether these taxpayers expatriated with a principal purpose to avoid tax.
The Comment Request also helpfully gives the “estimated number of respondents”: 12,350. Another similar notice from December 2000, pertaining specifically to Form 8854, gives the “estimated number of respondents” as 11,000.