Proposed Collection; Comment Request for Form 8717 and Form 8717-A, 43826-43827 [2014-17752]
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Federal Register / Vol. 79, No. 144 / Monday, July 28, 2014 / Notices
refinery property’’ as a deductible
expense not chargeable to capital
account. The taxpayer makes an election
under section 179C by entering the
amount of the deduction at the
appropriate place on the taxpayer’s
timely filed original federal income tax
return for the taxable year in which the
qualified refinery property is placed in
service and by attaching a report
specifying (a) the name and address of
the refinery and (b) the production
capacity requirement under which the
refinery qualifies.
If the taxpayer making the expensing
election described above is a
cooperative described in section 1381,
and one or more persons directly
holding an ownership interest in the
taxpayer are organizations described in
section 1381, the taxpayer can elect to
allocate all or a portion of the deduction
allowable under section 179C to those
persons. The allocation must be equal to
the person’s ratable share of the total
amount allocated, determined on the
basis of the person’s ownership interest
in the taxpayer/cooperative.
Current Actions: There is a change
due to final regulations being adopted.
However, the taxpayer burden has not
changed.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
12.
Estimated Time per Respondent: 10
Hours.
Estimated Total Annual Burden
Hours: 120.
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 agency’s estimate
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17:53 Jul 25, 2014
Jkt 232001
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: July 16, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–17751 Filed 7–25–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8717 and Form
8717–A
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
8717, User Fee for Employee Plan
Determination Letter Request, and Form
8717–A, User Fee for Employee Plan
Opinion or Advisory Letter Request.
DATES: Written comments should be
received on or before September 26,
2014 to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, Room 6129, 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 Gerald J. Shields,
LL.M., Internal Revenue Service, Room
6231, 1111 Constitution Avenue NW.,
Washington, DC 20224 or through the
internet at Gerald.J.Shields@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 8717, User Fee for
Employee Plan Determination Letter
Request, and Form 8717–A, User Fee for
Employee Plan Opinion or Advisory
Letter Request.
SUMMARY:
PO 00000
Frm 00121
Fmt 4703
Sfmt 4703
OMB Number: 1545–1772.
Form Number: 8717 and 8717–A.
Abstract: The Omnibus Reconciliation
Act of 1990 requires payment of a ‘‘user
fee’’ with each application for a
determination letter. Form 8717 and
Form 8717–A were created to provide
filers the means to make payment and
indicate the type of request.
Current Actions: There are changes
being made to the forms at this time,
because the user fees were updated by
Rev. Proc. 2014–8, 2014–1 I.R.B. 242,
and are effective for applications filed
on or after February 1, 2014. Form 8717
has been renamed, User Fee for
Employee Plan Determination Letter
Request. Information previously on
Form 8717 relating to opinion or
advisory letter requests for Volume
Submitter and Master or Prototype plans
has been deleted. This information may
now be found on new Form 8717–A,
User Fee for Employee Plan Opinion or
Advisory Letter Request.
Type of Review: Revision and
extension of a currently approved
collection.
Affected Public: Business or other forprofit organization, and not-for-profit
institutions.
Estimated Number of Responses:
39,000.
Estimated Time per Response: 11
Hours, 24 minutes.
Estimated Total Annual Burden
Hours: 445,770.
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 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
E:\FR\FM\28JYN1.SGM
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Federal Register / Vol. 79, No. 144 / Monday, July 28, 2014 / Notices
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: July 16, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–17752 Filed 7–25–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Art Advisory Panel—Notice of Closed
Meeting
Internal Revenue Service,
Treasury.
mstockstill on DSK4VPTVN1PROD with NOTICES
AGENCY:
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17:53 Jul 25, 2014
Jkt 232001
Notice of Closed Meeting of Art
Advisory Panel.
ACTION:
Closed meeting of the Art
Advisory Panel will be held in
Washington, DC.
DATES: The meeting will be held
September 11, 2014.
ADDRESSES: The closed meeting of the
Art Advisory Panel will be held at 999
North Capitol Street NE., Washington,
DC 20003.
FOR FURTHER INFORMATION CONTACT:
Ruth M. Vriend until August 1, 2014, or
Gretchen Wolf, C:AP:SO:AAS, 1111
Constitution Ave. NW., Washington, DC
20224. Telephone (202) 317–8975 (not a
toll free number).
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App., that a
closed meeting of the Art Advisory
SUMMARY:
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43827
Panel will be held at 999 North Capitol
Street NE., Washington, DC 20003.
The agenda will consist of the review
and evaluation of the acceptability of
fair market value appraisals of works of
art involved in Federal income, estate,
or gift tax returns. This will involve the
discussion of material in individual tax
returns made confidential by the
provisions of 26 U.S.C. 6103.
A determination as required by
section 10(d) of the Federal Advisory
Committee Act has been made that this
meeting is concerned with matters listed
in section 552b(c)(3), (4), (6), and (7), of
the Government in Sunshine Act and
that the meeting will not be open to the
public.
Kirsten B. Wielobob,
Chief, Appeals.
[FR Doc. 2014–17702 Filed 7–25–14; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 79, Number 144 (Monday, July 28, 2014)]
[Notices]
[Pages 43826-43827]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-17752]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8717 and Form 8717-
A
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 8717, User Fee for Employee Plan Determination Letter Request, and
Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter
Request.
DATES: Written comments should be received on or before September 26,
2014 to be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal
Revenue Service, Room 6129, 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 Gerald J.
Shields, LL.M., Internal Revenue Service, Room 6231, 1111 Constitution
Avenue NW., Washington, DC 20224 or through the internet at
Gerald.J.Shields@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 8717, User Fee for Employee Plan Determination Letter
Request, and Form 8717-A, User Fee for Employee Plan Opinion or
Advisory Letter Request.
OMB Number: 1545-1772.
Form Number: 8717 and 8717-A.
Abstract: The Omnibus Reconciliation Act of 1990 requires payment
of a ``user fee'' with each application for a determination letter.
Form 8717 and Form 8717-A were created to provide filers the means to
make payment and indicate the type of request.
Current Actions: There are changes being made to the forms at this
time, because the user fees were updated by Rev. Proc. 2014-8, 2014-1
I.R.B. 242, and are effective for applications filed on or after
February 1, 2014. Form 8717 has been renamed, User Fee for Employee
Plan Determination Letter Request. Information previously on Form 8717
relating to opinion or advisory letter requests for Volume Submitter
and Master or Prototype plans has been deleted. This information may
now be found on new Form 8717-A, User Fee for Employee Plan Opinion or
Advisory Letter Request.
Type of Review: Revision and extension of a currently approved
collection.
Affected Public: Business or other for-profit organization, and
not-for-profit institutions.
Estimated Number of Responses: 39,000.
Estimated Time per Response: 11 Hours, 24 minutes.
Estimated Total Annual Burden Hours: 445,770.
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
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
[[Page 43827]]
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: July 16, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-17752 Filed 7-25-14; 8:45 am]
BILLING CODE 4830-01-P
