Taxpayer Advocacy Panel Meeting Cancellation, 44196 [2015-18116]
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44196
Federal Register / Vol. 80, No. 142 / Friday, July 24, 2015 / Notices
Number: The Financial Management
Service (FMS) and the Bureau of Public
Debt (BPD) have consolidated to become
the Bureau of the Fiscal Service (Fiscal
Service). Information collection requests
previously held separately by FMS and
BPD will now be identified by a 1530
prefix, designating Fiscal Service.
Form Number: SF–1055.
Abstract: The information is required
to determine who is entitled to funds of
a deceased Postal Savings depositor or
deceased award holder. The form
properly completed with supporting
documents enables the Judgement Fund
Branch to decide who is legally entitled
to payment.
Current Actions: Extension of a
currently approved collection.
Type of Review: Regular.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
400.
Estimated Time per Respondent: 27
minutes.
Estimated Total Annual Burden
Hours: 180.
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.
Dated: July 21, 2015.
Bruce A. Sharp,
Bureau Clearance Officer.
[FR Doc. 2015–18195 Filed 7–23–15; 8:45 am]
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BILLING CODE 4810–AS–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Taxpayer Advocacy Panel Meeting
Cancellation
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting cancellation.
AGENCY:
VerDate Sep<11>2014
19:59 Jul 23, 2015
Jkt 235001
Notice is hereby given of the
cancellation of the open meeting of the
Taxpayer Advocacy Panel Joint
Committee scheduled for Wednesday,
July 29, 2015, at 1:00 p.m. Eastern Time
via teleconference, which was originally
published in the Federal Register on
June 5, 2015, (Volume 80, Number 108,
Page 32205).
The meeting is cancelled pending
face-to-face meeting in August 2015.
FOR FURTHER INFORMATION CONTACT: Lisa
Billups at 1–888–912–1227 or 214–413–
6523.
SUMMARY:
Dated: July 20, 2015.
Sheila Andrews,
Director, Taxpayer Advocacy Panel.
[FR Doc. 2015–18116 Filed 7–23–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Art Advisory Panel—Notice of
Availability of Report of 2014 Closed
Meetings
Internal Revenue Service,
Treasury.
ACTION: Notice.
AGENCY:
Pursuant to 5 U.S.C. App. 2,
section 10(d), of the Federal Advisory
Committee Act, and 5 U.S.C. 552b, of
the Government in the Sunshine Act, a
report summarizing the closed meeting
activities of the Art Advisory Panel
during Fiscal Year 2014 has been
prepared. A copy of this report has been
filed with the Assistant Secretary for
Management of the Department of the
Treasury.
DATES: Effective Date: This notice is
effective July 24, 2015.
ADDRESSES: The report is available for
public inspection and requests for
copies should be addressed to: Internal
Revenue Service, Freedom of
Information Reading Room, Room 1621,
1111 Constitution Avenue NW.,
Washington, DC 20224, Telephone
number (202) 622–5164 (not a toll free
number). The report is also available at
www.irs.gov.
FOR FURTHER INFORMATION CONTACT:
Maricarmen R. Cuello, AP:SO:AAS,
Internal Revenue Service/Appeals, 51
SW. 1st Avenue, Room 1014, Miami, FL
33130, telephone (305) 982–5364 (not a
toll free telephone number).
SUPPLEMENTARY INFORMATION: It has been
determined that this document is not a
major rule as defined in E.O. 12291 and
that a regulatory impact analysis
therefore, is not required. Neither does
this document constitute a rule subject
SUMMARY:
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to the Regulatory Flexibility Act (5
U.S.C. chapter 6).
Kirsten B. Wielobob,
Chief, Appeals.
The Art Advisory Panel of the Commissioner
of Internal Revenue
Annual Summary Report for Fiscal Year 2014
(Closed meeting activity)
Overview
Created in 1968, the Art Advisory Panel of
the Commissioner of Internal Revenue (the
Panel) provides advice and makes
recommendations to the Art Appraisal
Services (AAS) unit in the Office of Appeals
for the Internal Revenue Service (IRS).
Chartered under the Federal Advisory
Committee Act (FACA), the Panel helps the
IRS review and evaluate the acceptability of
tangible personal property appraisals
taxpayers submit to support the fair market
value claimed on the wide range of works of
art involved in income, estate, and gift tax
returns.
When a tax return selected for audit
includes an appraisal of a single work of art
or cultural property valued at $50,000 or
more, the IRS examining agent or appeals
officer must refer the case to AAS for
possible referral to the Panel, unless a
specific exception exists. The AAS staff
supports and coordinates the Panel meetings,
while the AAS appraisers independently
review taxpayers’ appraisals for art works not
referred to the Panel.
The Panel provides essential information
to help foster voluntary compliance. The
information and recommendations play an
important role in the IRS’s efforts to costeffectively address the potentially high abuse
area of art valuation. The panelists provide
information, advice, and insight into the
world of art which cannot be obtained
effectively from within the IRS. The Panel
does not duplicate work performed in the
IRS. The AAS appraisers review appraisals
by researching publicly available
information; the Panel provides additional
knowledge of private sales based on their
personal experience as dealers, scholars, and
museum curators, and from information
obtained from other members of their
relatively small industry. The panelists’
knowledge is particularly beneficial when
questions exist about the authenticity or
condition of works of art.
Art Appraisal Services takes steps to
ensure objectivity and taxpayer privacy.
Information provided to the panelists does
not include the taxpayer’s name, the type of
tax, the tax consequences of any adjustments
to the value, or who did the appraisal. To
minimize the possibility that panelists
recognize a taxpayer’s entire collection, the
art works are usually discussed in
alphabetical order by artist or, in the case of
decorative art, by object type. If there is a
conflict of interest with a panelist and a work
of art under review, the panelist does not
participate in the discussion and is excused
from that portion of the meeting.
Before Panel meetings, AAS appraisers
send photographs and written materials to
the panelists about the works of art under
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[Federal Register Volume 80, Number 142 (Friday, July 24, 2015)]
[Notices]
[Page 44196]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-18116]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Taxpayer Advocacy Panel Meeting Cancellation
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of meeting cancellation.
-----------------------------------------------------------------------
SUMMARY: Notice is hereby given of the cancellation of the open meeting
of the Taxpayer Advocacy Panel Joint Committee scheduled for Wednesday,
July 29, 2015, at 1:00 p.m. Eastern Time via teleconference, which was
originally published in the Federal Register on June 5, 2015, (Volume
80, Number 108, Page 32205).
The meeting is cancelled pending face-to-face meeting in August
2015.
FOR FURTHER INFORMATION CONTACT: Lisa Billups at 1-888-912-1227 or 214-
413-6523.
Dated: July 20, 2015.
Sheila Andrews,
Director, Taxpayer Advocacy Panel.
[FR Doc. 2015-18116 Filed 7-23-15; 8:45 am]
BILLING CODE 4830-01-P
