Proposed Collection; Comment Request for Notice 97-19 and Notice 98-34, 35476-35477 [2012-14329]
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35476
Federal Register / Vol. 77, No. 114 / Wednesday, June 13, 2012 / Notices
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and non-profit
institutions.
Estimated Number of Respondents:
16,000.
Estimated Time per Respondent: 3
hours, 13 minutes.
Estimated Total Annual Burden
Hours: 51,500.
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: June 6, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–14327 Filed 6–12–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
erowe on DSK2VPTVN1PROD with NOTICES
Internal Revenue Service
Proposed Collection: Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
VerDate Mar<15>2010
14:45 Jun 12, 2012
Jkt 226001
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 excise tax relating
to structured settlement factoring
transactions.
DATES: Written comments should be
received on or before August 13, 2012
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 regulation should be
directed to Allan Hopkins, at (202) 622–
6665, or 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: Excise Tax Relating to
Structured Settlement Factoring
Transactions.
OMB Number: 1545–1824.
Regulation Project Number: REG–
139768–02.
Abstract: The regulations provide
rules relating to the manner and method
of reporting and paying the 40 percent
excise tax imposed by section 5891 of
the Internal Revenue Code with respect
to acquiring of structured payment
rights.
Current Actions: There is no change to
this existing regulation.
Type of Review: Exteneion of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households.
Estimated Number of Respondents: 4.
Estimated Time per Respondent: 30
min.
Estimated Total Annual Burden
Hours: 2.
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.
SUMMARY:
PO 00000
Frm 00126
Fmt 4703
Sfmt 4703
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: June 7, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–14328 Filed 6–12–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 97–19 and Notice
98–34
Internal Revenue Service (IRS),
Treasury.
AGENCY:
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 Notice
97–19 and Notice 98–34, Guidance for
Expatriates under Internal Revenue
Code sections 877, 2501, 2107 and
6039F.
SUMMARY:
Written comments should be
received on or before August 13, 2012
to be assured of consideration.
DATES:
Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
ADDRESSES:
E:\FR\FM\13JNN1.SGM
13JNN1
Federal Register / Vol. 77, No. 114 / Wednesday, June 13, 2012 / Notices
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Allan Hopkins at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
erowe on DSK2VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Guidance for Expatriates under
Internal Revenue Code section 877,
2501, 2107 and 6039F.
OMB Number: 1545–1531.
Notice Number: Notice 97–19 and
Notice 98–34.
Abstract: Notice 97–19 and Notice
98–34 provide guidance regarding the
federal tax consequences for certain
individuals who lose U.S. citizenship,
cease to be taxed as U.S. lawful
permanent residents, or are otherwise
subject to tax under Code section 877.
The information required by these
notices will be used to help make a
determination as to whether these
taxpayers expatriated with a principal
purpose to avoid tax.
Current Actions: There are no changes
being made to the notices at this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
12,350.
Estimated Time per Respondent: 32
minutes.
Estimated Total Annual Burden
Hours: 6,525.
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
VerDate Mar<15>2010
14:45 Jun 12, 2012
Jkt 226001
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: June 6, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–14329 Filed 6–12–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2007–70
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 Notice
2007–70, Charitable Contributions of
Certain Motor Vehicles, Boats and
Airplanes, reporting Requirements
under § 170(f)(12)(D).
DATES: Written comments should be
received on or before August 13, 2012
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 notice should be directed to
Allan Hopkins, at (202) 622–6665, or 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: Charitable Contributions of
Certain Motor Vehicles, Boats and
Airplanes, reporting Requirements
under § 170(f)(12)(D).
OMB Number: 1545–1980.
SUMMARY:
PO 00000
Frm 00127
Fmt 4703
Sfmt 9990
35477
Notice Number: Notice 2006–01.
Abstract: Charitable organizations are
required to send an acknowledgement of
car donations to the donor and to the
Service. The purpose of is to prevent
donors from taking inappropriate
deductions.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions, Individuals or Households.
Estimated Number of Respondents:
4,300.
Estimated Average Time per
Respondent: 5 hrs. 6 min.
Estimated Total Annual Burden
Hours: 21,930.
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: June 7, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–14330 Filed 6–12–12; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\13JNN1.SGM
13JNN1
]]>Agencies
[Federal Register Volume 77, Number 114 (Wednesday, June 13, 2012)]
[Notices]
[Pages 35476-35477]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-14329]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 97-19 and Notice
98-34
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
Notice 97-19 and Notice 98-34, Guidance for Expatriates under Internal
Revenue Code sections 877, 2501, 2107 and 6039F.
DATES: Written comments should be received on or before August 13, 2012
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.
[[Page 35477]]
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Allan Hopkins at
Internal Revenue Service, room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Guidance for Expatriates under Internal Revenue Code section
877, 2501, 2107 and 6039F.
OMB Number: 1545-1531.
Notice Number: Notice 97-19 and Notice 98-34.
Abstract: Notice 97-19 and Notice 98-34 provide guidance regarding
the federal tax consequences for certain individuals who lose U.S.
citizenship, cease to be taxed as U.S. lawful permanent residents, or
are otherwise subject to tax under Code section 877. The information
required by these notices will be used to help make a determination as
to whether these taxpayers expatriated with a principal purpose to
avoid tax.
Current Actions: There are no changes being made to the notices at
this time.
Type of Review: Extension of currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 12,350.
Estimated Time per Respondent: 32 minutes.
Estimated Total Annual Burden Hours: 6,525.
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: June 6, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-14329 Filed 6-12-12; 8:45 am]
BILLING CODE 4830-01-P
