Proposed Collection; Comment Request for Form 1098-C, 57803-57804 [2011-23713]

Download as PDF Federal Register / Vol. 76, No. 180 / Friday, September 16, 2011 / Notices 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: September 9, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–23714 Filed 9–15–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 14242 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 14242, Reporting Abusive Tax Promotions or Preparers. DATES: Written comments should be received on or before November 15, 2011 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, 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 R. Joseph Durbala, (202) 622–3634, at Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at RJoseph.Durbala@irs.gov. mstockstill on DSK4VPTVN1PROD with NOTICES SUMMARY: SUPPLEMENTARY INFORMATION: Title: Reporting Abusive Tax Promotions or Preparers. VerDate Mar<15>2010 16:26 Sep 15, 2011 Jkt 223001 OMB Number: 1545–XXXX. Form Number: Form 14242. Abstract: The IC form is used to report an abusive tax avoidance scheme and tax return preparers who promote such schemes. IC is collected to combat abusive tax promoters. Respondents can be individuals, businesses and tax return preparers. Current Actions: This is a new request for OMB approval. Type of Review: Existing IC in use that does not contain an OMB control number. Affected Public: Individuals or Households, Farms, Businesses and other for-profit or not-for-profit organizations. Estimated Number of Respondents: 360. Estimated Time per Respondent: 10 hours. Estimated Total Annual Burden Hours: 3,600. 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: September 12, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–23716 Filed 9–15–11; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00092 Fmt 4703 Sfmt 4703 57803 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1098–C 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 1098–C, Contributions of Motor Vehicles, Boats, and Airplanes. DATES: Written comments should be received on or before November 14, 2011 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, 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 R. Joseph Durbala, (202) 622–3634, at Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the internet at RJoseph.Durbala@irs.gov. SUMMARY: SUPPLEMENTARY INFORMATION: Title: Contributions of Motor Vehicles, Boats, and Airplanes. OMB Number: 1545–1959. Form Number: 1098–C. Abstract: Section 884 of the American Jobs Creation Act of 2004 (Pub. L. 108– 357) added new 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. 1098–C may be used as the acknowledgement and it, or an acceptable substitute, must be filed with the IRS. Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. E:\FR\FM\16SEN1.SGM 16SEN1 57804 Federal Register / Vol. 76, No. 180 / Friday, September 16, 2011 / Notices Affected Public: Individuals and households, businesses and other forprofit organizations. Estimated Number of Respondents: 5,000. Estimated Time per Respondent: 18 minutes. Estimated Total Annual Burden Hours: 1,500. 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. Dated: September 9, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–23713 Filed 9–15–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY mstockstill on DSK4VPTVN1PROD with NOTICES Internal Revenue Service Proposed Collection; Comment Request for the IRS Individual Taxpayer Burden Survey Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: VerDate Mar<15>2010 16:26 Sep 15, 2011 Jkt 223001 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 the IRS Individual Taxpayer Burden Survey. DATES: Written comments should be received on or before November 15, 2011 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224. SUMMARY: FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala, (202) 622–3634, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: IRS Individual Taxpayer Burden Survey. OMB Number: 1545–2212. Form Number: CS–11–276. Abstract: Each year, individual taxpayers in the United States submit more than 140 million tax returns to the Internal Revenue Service (IRS). The IRS uses the information in these returns, recorded on roughly one hundred distinct forms and supporting schedules, to administer a tax system whose rules span thousands of pages. Managing such a complex and broadbased tax system is costly but represents only a fraction of the total burden of the tax system. Equally, if not more burdensome, is the time and out-ofpocket expenses that citizens spend in order to comply with tax laws and regulations. The IRS has conducted prior surveys of individual taxpayers in 1984, 1999, 2000, 2007. Changes in tax regulations, tax administration, tax preparation methods, and taxpayer behavior continue to alter the amount and distribution of taxpayer burden. To update our understanding of this burden, the IRS contracted Westat to survey individual taxpayers regarding the time and money taxpayers spend in response to their Federal income tax obligations. We intend to conduct an updated survey to better reflect the current tax rules and regulations, the increased usage of tax preparation PO 00000 Frm 00093 Fmt 4703 Sfmt 4703 software, increased efficiency of such software, changes in tax preparation regulations, the increased use of electronic filing, the behavioral response of taxpayers to the tax system, the changing use of services, both IRS and external, and related information collection needs. The purpose of the IRS entity surveys is to provide Congress and the President with accurate estimates of the costs incurred by corporations, partnerships, limited liability companies, tax-exempt organizations, and government entities in complying with Federal rules and regulations. The critical items on the survey concern respondents’ time and cost burden estimates for complying with tax filing regulations. Additional items on the survey will serve as contextualizing variables for interpretation of the burden items. These items include information regarding tax preparation methods and activities, tax-related recordkeeping, gathering materials, learning about tax law, using IRS and/ or non-IRS taxpayer services, and tax form completion. Current Actions: New surveys are being added to this collection. Surveys Covered Under This Clearance Request. Individual Taxpayers: 2010 Individual Burden Survey, 2011 Individual Burden Survey, 2011 Post-Filing Burden Survey, 2012 Individual Burden Survey, and 2012 Post-Filing Burden Survey. Entity Taxpayers: 2010 Tax Exempt Entity Burden Survey and 2011 Business Taxpayers Burden Survey. This form is being submitted for renewal purposes only. Type of Review: Revision of a currently approved collection. Affected Public: Individuals, Businesses and other for-profit organizations. Each respondent will receive either a letter with instructions to complete the survey (web-first) or a letter and survey (mail-first), which they may spend about one minute reading. Each potential respondent will participate only once. The potential response rate, which varies depending on the type of survey, is indicated in the burden estimate charts below. Estimated time to complete the surveys is based on results from prior cognitive interviews. We estimate that it will take approximately the same time to complete the mail, web and phone versions of the questionnaire. The content included in each instrument will be the same. The total annual burden estimates for the covered surveys is as follows: 2010 Surveys 5,033 hours 2011 Surveys 7,726 hours E:\FR\FM\16SEN1.SGM 16SEN1

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[Federal Register Volume 76, Number 180 (Friday, September 16, 2011)]
[Notices]
[Pages 57803-57804]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-23713]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1098-C

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 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes.

DATES: Written comments should be received on or before November 14, 
2011 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, 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 R. Joseph 
Durbala, (202) 622-3634, at Internal Revenue Service, room 6129, 1111 
Constitution Avenue, NW., Washington, DC 20224, or through the internet 
at RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Contributions of Motor Vehicles, Boats, and Airplanes.
    OMB Number: 1545-1959.
    Form Number: 1098-C.
    Abstract: Section 884 of the American Jobs Creation Act of 2004 
(Pub. L. 108-357) added new 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. 1098-C 
may be used as the acknowledgement and it, or an acceptable substitute, 
must be filed with the IRS.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.

[[Page 57804]]

    Affected Public: Individuals and households, businesses and other 
for-profit organizations.
    Estimated Number of Respondents: 5,000.
    Estimated Time per Respondent: 18 minutes.
    Estimated Total Annual Burden Hours: 1,500.
    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.

    Dated: September 9, 2011.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-23713 Filed 9-15-11; 8:45 am]
BILLING CODE 4830-01-P