Submission for OMB Review; Comment Request, 45588-45589 [2015-18703]
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Federal Register / Vol. 80, No. 146 / Thursday, July 30, 2015 / Notices
Lhorne on DSK7TPTVN1PROD with NOTICES
advertising practices, the Federal
Alcohol Administration Act at 27 U.S.C.
205(e) requires that alcohol beverages
sold or introduced into interstate or
foreign commerce be labeled in
conformity with regulations issued by
the Secretary of the Treasury. Further,
the producer, bottler, or importer of
alcohol beverages must receive approval
of the label for such products from TTB
prior to their introduction into
commerce. TTB F 5100.31 is a dual-use
form; industry members use it to request
and to obtain the required label
approval. The form serves as both an
application for and, if approved by TTB,
a certificate of label approval (or
exemption from a certificate of label
approval).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
73,596.
OMB Number: 1513–0052.
Type of Review: Extension without
change of a currently approved
collection.
Title: Alcohol Fuel Plants (AFP)
Records, Reports, and Notices (REC
5110/10).
Form: TTB F 5110.75.
Abstract: To safeguard Federal
alcohol excise tax revenue, 26 U.S.C.
5181 and 5207 require that a proprietor
of an alcohol fuel plant (AFP) make
such application, maintain such
records, and render such reports as the
Secretary of the Treasury shall
prescribe. The TTB regulations in 27
CFR, part 19, subpart X, implement
those statutory requirements. The
information collected under these
regulations is necessary to identify and
determine that persons are qualified to
produce alcohol for fuel purposes, to
account for distilled spirits produced
and verify its proper disposition, to
keep registrations current, and to
evaluate permissible variations from
prescribed procedures.
Affected Public: Private Sector:
Businesses or other for-profits; farms.
Estimated Annual Burden Hours:
2,784.
OMB Number: 1513–0107.
Type of Review: Revision of a
currently approved collection.
Title: Monthly Report—Importer of
Tobacco Products or Processed Tobacco.
Form: TTB F 5220.6.
Abstract: Reports on the importation
and disposition of tobacco products and
processed tobacco are used, along with
other information, to determine whether
those persons issued the permits
required by 26 U.S.C. 5713 are
complying with TTB regulations. Those
engaged in importing tobacco products
VerDate Sep<11>2014
14:54 Jul 29, 2015
Jkt 235001
and processed tobacco are required to
account for the importation and
disposition of such products on a
monthly basis so TTB may determine if
tobacco products or processed tobacco
are being diverted for illegal purposes
and to ensure that holders of basic
permits are engaging in the operations
stated on their basic permit.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
3,696.
OMB Number: 1513–0118.
Type of Review: Revision of a
currently approved collection.
Title: Formulas for Fermented
Beverage Products, TTB REC 5052/1.
Abstract: Section 5052 of the Internal
Revenue Code of 1986 (IRC; 26 U.S.C.
5052) defines the term ‘‘beer’’ to
include, among other things, certain
traditional products such as beer, ale,
porter, and stout. The TTB regulations
require brewers to file formulas for
certain non-traditional fermented
products, including products to which
flavors, colorings, or other nonbeverage
ingredients are added (see 27 CFR
25.55). As needed, brewers file a
formula as written notice, and the TTB
regulations provide that a brewer
operating multiple breweries may file a
single formula to cover the production
of a specified fermented product at all
of their breweries.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
1,326.
Dated: July 27, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015–18644 Filed 7–29–15; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
Department of the Treasury.
Notice.
AGENCY:
ACTION:
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before August 31, 2015 to be assured
of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
PO 00000
Frm 00088
Fmt 4703
Sfmt 4703
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8140, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by email at PRA@treasury.gov
or the entire information collection
request may be found at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
OMB Number: 1545–0430.
Type of Review: Extension without
change of a previously approved
collection.
Title: Request for Prompt Assessment
Under Internal Revenue Code Section
6501(d).
Form: 4810.
Abstract: Form 4810 is used to request
a prompt assessment under IRC Section
6501(d). IRS uses this form to locate the
return to expedite processing of the
taxpayer’s request.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
24,800.
OMB Number: 1545–1018.
Type of Review: Extension without
change of a previously approved
collection.
Title: FI–27–89 (Temporary and Final)
Real Estate Mortgage Investment
Conduits; Reporting Requirements and
Other Administrative Matters; FI–61–91
(Final) Allocation of Allocable
Investment.
Abstract: The regulations prescribe
the manner in which an entity elects to
be taxed as a real estate mortgage
investment conduit (REMIC) and the
filing requirements for REMICs and
certain brokers.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 978.
OMB Number: 1545–1231.
Type of Review: Extension without
change of a previously approved
collection.
Title: TD 9436—Tax Return Preparer
Penalties Under Sections 6694 and
6695.
Abstract: This information is
necessary to make the record of the
name, taxpayer identification number,
and principal place of work of each tax
E:\FR\FM\30JYN1.SGM
30JYN1
Federal Register / Vol. 80, No. 146 / Thursday, July 30, 2015 / Notices
Lhorne on DSK7TPTVN1PROD with NOTICES
return preparer, make each return or
claim for refund prepared available for
inspection by the Commissioner of
Internal Revenue, and to document that
the tax return preparer advised the
taxpayer of the penalty standards
applicable to the taxpayer in order for
the tax return preparer to avoid
penalties under section 6694. These
regulations implements amendments to
the tax return preparer penalties under
sections 6694 and 6695 of the Internal
Revenue Code and related provisions
under sections 6060, 6107, 6109, 6696,
and 7701(a)(36) reflecting amendments
to the Code made by section 8246 of the
Small Business and Work Opportunity
Tax Act of 2007 and section 506 of the
Tax Extenders and Alternative
Minimum Tax Relief Act of 2008.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
10,679,320.
OMB Number: 1545–1290.
Type of Review: Extension without
change of a previously approved
collection.
Title: TD 8513—Bad Debt Reserves of
Banks.
Abstract: Section 585(c) of the
Internal Revenue Code requires large
banks to change from the reserve
method of accounting to the specific
charge off method of accounting for bad
debts. The information required by
section 1.585–8 of the regulations
identifies any election made or revoked
by the taxpayer in accordance with
section 585(c).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 625.
OMB Number: 1545–1725.
Type of Review: Extension without
change of a previously approved
collection.
Title: REG–146097–09 (Final)
Guidance on Reporting Interest Paid to
Nonresident Aliens.
Abstract: This document contains
final regulations that provide guidance
on the reporting requirements for
interest on deposits maintained at the
U.S. office of certain financial
institutions and paid to nonresident
alien individuals. These regulations
affect persons making payments of
interest with respect to such a deposit.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 500.
OMB Number: 1545–1959.
Type of Review: Revision of a
previously approved collection.
Title: Contributions of Motor
Vehicles, Boats, and Airplanes.
Form: 1098–C.
VerDate Sep<11>2014
14:54 Jul 29, 2015
Jkt 235001
Abstract: Section 884 of the American
Jobs Creation Act of 1004 (Pub. L. 108–
357) added paragraph 12 to section
170(f) for contributions of used motor
vehicles, boats, and airplanes. Section
170(f)(12) requires that a donee
organization provide an
acknowledgement to the donor of this
type of property and is required to file
the same information to the Internal
Revenue Service. Form 1098–C may be
used as the acknowledgement and it, or
an acceptable substitute, must be filed
with the IRS.
Affected Public: Private Sector: Notfor-profit institutions.
Estimated Annual Burden Hours:
46,810.
OMB Number: 1545–1992.
Type of Review: Revision of a
previously approved collection.
Title: TD 9324 (Final)—Designated
Roth Contributions Under Section 402A
(REG–146459–05).
Abstract: The final regulations set
forth the rules for taxation of
distributions from Designated Roth
Accounts which are a part of a 401(k)
plan or 403(b) plan.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
828,000.
OMB Number: 1545–2120.
Type of Review: Extension without
change of a previously approved
collection.
Title: Revenue Procedures 2008–60,
2012–27: Election Involving the Repeal
of the Bonding Requirement under
§ 42(j)(6).
Abstract: This revenue procedure
affects taxpayers who are maintaining a
surety bond or a Treasury Direct
Account (TDA) to satisfy the lowincome housing tax credit recapture
exception in § 42(j)(6) of the Internal
Revenue Code, as in effect on or before
July 30, 2008. This revenue procedure
provides the procedures for taxpayers to
follow when making the election under
section 3004(i)(2)(B)(ii) of the Housing
Assistance Tax Act of 2008 (Pub. L.
110–289) to no longer maintain a surety
bond or a TDA to avoid recapture.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
7,810.
OMB Number: 1545–2144.
Type of Review: Extension without
change of a previously approved
collection.
Title: Validating Your TIN and
Reasonable Cause.
Form: 13997.
Abstract: Under the provisions of
Internal Revenue Code Section (IRC § )
PO 00000
Frm 00089
Fmt 4703
Sfmt 4703
45589
6039E, Information Concerning Resident
Status, individuals are required to
provide certain information (see IRC
§ 6039E(b)) with their application for a
U.S. passport or with their application
for permanent U.S. residence. This form
is an attachment to Letter 4318 to
inform the individual about the IRC
provisions, the penalty, and to request
them to complete this form and return
it to the IRS.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
2,000.
OMB Number: 1545–2221.
Type of Review: Extension without
change of a previously approved
collection.
Title: Form 1098–MA—Mortgage
Assistance Payments.
Form: 13997.
Abstract: Information is needed to
identify taxpayers who may not be
taking a correct mortgage interest
deduction, since mortgage servicers
processing mortgage payments may not
be able to segregate payments received
from government funds versus
payments made by individual
mortgagees.
Affected Public: State, Local, and
Tribal Governments.
Estimated Annual Burden Hours:
170,000.
Dated: July 27, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015–18703 Filed 7–29–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
Department of the Treasury.
Notice.
AGENCY:
ACTION:
The Department of the
Treasury will submit the following
information collection request to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, Public Law 104–
13, on or after the date of publication of
this notice.
DATES: Comments should be received on
or before August 31, 2015 to be assured
of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
SUMMARY:
E:\FR\FM\30JYN1.SGM
30JYN1
]]>Agencies
[Federal Register Volume 80, Number 146 (Thursday, July 30, 2015)]
[Notices]
[Pages 45588-45589]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-18703]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
AGENCY: Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before August 31, 2015 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by email at PRA@treasury.gov or the entire information
collection request may be found at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
OMB Number: 1545-0430.
Type of Review: Extension without change of a previously approved
collection.
Title: Request for Prompt Assessment Under Internal Revenue Code
Section 6501(d).
Form: 4810.
Abstract: Form 4810 is used to request a prompt assessment under
IRC Section 6501(d). IRS uses this form to locate the return to
expedite processing of the taxpayer's request.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 24,800.
OMB Number: 1545-1018.
Type of Review: Extension without change of a previously approved
collection.
Title: FI-27-89 (Temporary and Final) Real Estate Mortgage
Investment Conduits; Reporting Requirements and Other Administrative
Matters; FI-61-91 (Final) Allocation of Allocable Investment.
Abstract: The regulations prescribe the manner in which an entity
elects to be taxed as a real estate mortgage investment conduit (REMIC)
and the filing requirements for REMICs and certain brokers.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 978.
OMB Number: 1545-1231.
Type of Review: Extension without change of a previously approved
collection.
Title: TD 9436--Tax Return Preparer Penalties Under Sections 6694
and 6695.
Abstract: This information is necessary to make the record of the
name, taxpayer identification number, and principal place of work of
each tax
[[Page 45589]]
return preparer, make each return or claim for refund prepared
available for inspection by the Commissioner of Internal Revenue, and
to document that the tax return preparer advised the taxpayer of the
penalty standards applicable to the taxpayer in order for the tax
return preparer to avoid penalties under section 6694. These
regulations implements amendments to the tax return preparer penalties
under sections 6694 and 6695 of the Internal Revenue Code and related
provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36)
reflecting amendments to the Code made by section 8246 of the Small
Business and Work Opportunity Tax Act of 2007 and section 506 of the
Tax Extenders and Alternative Minimum Tax Relief Act of 2008.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 10,679,320.
OMB Number: 1545-1290.
Type of Review: Extension without change of a previously approved
collection.
Title: TD 8513--Bad Debt Reserves of Banks.
Abstract: Section 585(c) of the Internal Revenue Code requires
large banks to change from the reserve method of accounting to the
specific charge off method of accounting for bad debts. The information
required by section 1.585-8 of the regulations identifies any election
made or revoked by the taxpayer in accordance with section 585(c).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 625.
OMB Number: 1545-1725.
Type of Review: Extension without change of a previously approved
collection.
Title: REG-146097-09 (Final) Guidance on Reporting Interest Paid to
Nonresident Aliens.
Abstract: This document contains final regulations that provide
guidance on the reporting requirements for interest on deposits
maintained at the U.S. office of certain financial institutions and
paid to nonresident alien individuals. These regulations affect persons
making payments of interest with respect to such a deposit.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 500.
OMB Number: 1545-1959.
Type of Review: Revision of a previously approved collection.
Title: Contributions of Motor Vehicles, Boats, and Airplanes.
Form: 1098-C.
Abstract: Section 884 of the American Jobs Creation Act of 1004
(Pub. L. 108-357) added paragraph 12 to section 170(f) for
contributions of used motor vehicles, boats, and airplanes. Section
170(f)(12) requires that a donee organization provide an
acknowledgement to the donor of this type of property and is required
to file the same information to the Internal Revenue Service. Form
1098-C may be used as the acknowledgement and it, or an acceptable
substitute, must be filed with the IRS.
Affected Public: Private Sector: Not-for-profit institutions.
Estimated Annual Burden Hours: 46,810.
OMB Number: 1545-1992.
Type of Review: Revision of a previously approved collection.
Title: TD 9324 (Final)--Designated Roth Contributions Under Section
402A (REG-146459-05).
Abstract: The final regulations set forth the rules for taxation of
distributions from Designated Roth Accounts which are a part of a
401(k) plan or 403(b) plan.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 828,000.
OMB Number: 1545-2120.
Type of Review: Extension without change of a previously approved
collection.
Title: Revenue Procedures 2008-60, 2012-27: Election Involving the
Repeal of the Bonding Requirement under Sec. 42(j)(6).
Abstract: This revenue procedure affects taxpayers who are
maintaining a surety bond or a Treasury Direct Account (TDA) to satisfy
the low-income housing tax credit recapture exception in Sec. 42(j)(6)
of the Internal Revenue Code, as in effect on or before July 30, 2008.
This revenue procedure provides the procedures for taxpayers to follow
when making the election under section 3004(i)(2)(B)(ii) of the Housing
Assistance Tax Act of 2008 (Pub. L. 110-289) to no longer maintain a
surety bond or a TDA to avoid recapture.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 7,810.
OMB Number: 1545-2144.
Type of Review: Extension without change of a previously approved
collection.
Title: Validating Your TIN and Reasonable Cause.
Form: 13997.
Abstract: Under the provisions of Internal Revenue Code Section
(IRC Sec. ) 6039E, Information Concerning Resident Status, individuals
are required to provide certain information (see IRC Sec. 6039E(b))
with their application for a U.S. passport or with their application
for permanent U.S. residence. This form is an attachment to Letter 4318
to inform the individual about the IRC provisions, the penalty, and to
request them to complete this form and return it to the IRS.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 2,000.
OMB Number: 1545-2221.
Type of Review: Extension without change of a previously approved
collection.
Title: Form 1098-MA--Mortgage Assistance Payments.
Form: 13997.
Abstract: Information is needed to identify taxpayers who may not
be taking a correct mortgage interest deduction, since mortgage
servicers processing mortgage payments may not be able to segregate
payments received from government funds versus payments made by
individual mortgagees.
Affected Public: State, Local, and Tribal Governments.
Estimated Annual Burden Hours: 170,000.
Dated: July 27, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015-18703 Filed 7-29-15; 8:45 am]
BILLING CODE 4830-01-P
