Proposed Collection; Comment Request for Regulation Project, 44424-44425 [2015-18384]
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Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices
tkelley on DSK3SPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Application of section 338 to
Insurance Companies.
OMB Number: 1545–1990.
Form Number: T.D. 9377.
Abstract: Final regulations and
removal of temporary regulations.
This document contains final
regulations under section 197 of the
Internal Revenue Code (Code) that apply
to a section 197 intangible resulting
from an assumption reinsurance
transaction, and under section 338 that
apply to reserve increases after a
deemed asset sale. The final regulations
also provide guidance with respect to
existing section 846(e) elections to use
historical loss payment patterns. The
final regulations apply to insurance
companies.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Farms.
Estimated Number of Respondents:
12.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 12.
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
information on respondents, including
through the use of automated collection
techniques or other forms of information
VerDate Sep<11>2014
18:58 Jul 24, 2015
Jkt 235001
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: July 21, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–18387 Filed 7–24–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 911
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
911, Request for Taxpayer Advocate
Service Assistance (And Application for
Taxpayer Assistance Order).
DATES: Written comments should be
received on or before September 25,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments
to Christie Preston, 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 Sara Covington at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Request for Taxpayer Advocate
Service Assistance (And Application for
Taxpayer Assistance Order).
OMB Number: 1545–1504.
Form Number: 911.
Abstract: This form is used by
taxpayers to apply for relief from a
significant hardship which may have
already occurred or is about to occur if
the IRS takes or fails to take certain
actions. This form is submitted to the
IRS Taxpayer Advocate Office in the
district where the taxpayer lives.
Current Actions: There are no changes
being made to the form at this time.
SUMMARY:
PO 00000
Frm 00102
Fmt 4703
Sfmt 4703
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms and state, local or tribal
governments.
Estimated Number of Respondents:
93,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 46,500.
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
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 14, 2015.
Christie Preston,
IRS Supervisory Tax Analyst.
[FR Doc. 2015–18367 Filed 7–24–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
AGENCY:
E:\FR\FM\27JYN1.SGM
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Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices
Notice and request for
comments.
ACTION:
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
13925, Notice of Election and
Agreement to Special Lien under
Internal Revenue Code Section 6324A
and Regulations, and special lien for
estate taxes deferred under section 6166
or 6166A.
DATES: Written comments should be
received on or before September 25,
2015, to be assured of consideration.
ADDRESSES: Direct all written comments
to Christie Preston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations or form should
be directed to Kerry Dennis at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Notice of Election and
Agreement to Special Lien under
Internal Revenue Code Section 6324A
and Regulations, and Special lien for
estate taxes deferred under section 6166
or 6166A.
OMB Number: 1545–2109.
Regulation Project Number: Form
13925 and TD 7941.
Abstract: Under IRC section 6166, an
estate may elect to pay the estate tax in
installments over 14 years if certain
conditions are met. If the IRS
determines that the government’s
interest in collecting estate tax is
sufficiently at risk, it may require the
estate provide a bond. Alternatively, the
executor may elect to provide a lien in
lieu of bond. Under section 6324A(c)
and the regulations there under, to make
this election the executor must submit
a lien agreement to the IRS. Form 13925
is a form lien agreement that executors
may use for this purpose.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
510.
tkelley on DSK3SPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:58 Jul 24, 2015
Jkt 235001
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 510.
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
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 10, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–18384 Filed 7–24–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 99–50
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
SUMMARY:
PO 00000
Frm 00103
Fmt 4703
Sfmt 4703
44425
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning
Revenue Procedure 99–50, Combined
Information Reporting.
DATES: Written comments should be
received on or before September 25,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments
to Christie Preston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of revenue procedure should be
directed to Allan Hopkins, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Combined Information
Reporting.
OMB Number: 1545–1667.
Revenue Procedure Number: Revenue
Procedure 99–50.
Abstract: Revenue Procedure 99–50
permits combined information reporting
by a successor business entity (i.e., a
corporation, partnership, or sole
proprietorship) in certain situations
following a merger or an acquisition.
Combined information reporting may be
elected by a successor with respect to
certain Forms 1042–S, all forms in the
series 1098, 1099, and 5498, and Forms
W–2G. The successor must file a
statement with the IRS indicating what
forms are being filed on a combined
basis.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and farms.
Estimated Number of Respondents:
6,000.
Estimated Average Time per
Respondent: 5 minutes.
Estimated Total Annual Burden
Hours: 500.
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
E:\FR\FM\27JYN1.SGM
27JYN1
]]>Agencies
[Federal Register Volume 80, Number 143 (Monday, July 27, 2015)]
[Notices]
[Pages 44424-44425]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-18384]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
[[Page 44425]]
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 13925, Notice of Election and Agreement to Special Lien under
Internal Revenue Code Section 6324A and Regulations, and special lien
for estate taxes deferred under section 6166 or 6166A.
DATES: Written comments should be received on or before September 25,
2015, to be assured of consideration.
ADDRESSES: Direct all written comments to Christie Preston, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations or form should be directed to Kerry Dennis at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Notice of Election and Agreement to Special Lien under
Internal Revenue Code Section 6324A and Regulations, and Special lien
for estate taxes deferred under section 6166 or 6166A.
OMB Number: 1545-2109.
Regulation Project Number: Form 13925 and TD 7941.
Abstract: Under IRC section 6166, an estate may elect to pay the
estate tax in installments over 14 years if certain conditions are met.
If the IRS determines that the government's interest in collecting
estate tax is sufficiently at risk, it may require the estate provide a
bond. Alternatively, the executor may elect to provide a lien in lieu
of bond. Under section 6324A(c) and the regulations there under, to
make this election the executor must submit a lien agreement to the
IRS. Form 13925 is a form lien agreement that executors may use for
this purpose.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 510.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden Hours: 510.
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
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 10, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-18384 Filed 7-24-15; 8:45 am]
BILLING CODE 4830-01-P
