Proposed Collection; Comment Request for Form 23 and Form 23-EP, 38143 [2012-15552]
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rmajette on DSK2TPTVN1PROD with NOTICES
Federal Register / Vol. 77, No. 123 / Tuesday, June 26, 2012 / Notices
Title: Installment Sale Income.
OMB Number: 1545–0228.
Form Number: 6252.
Abstract: Internal Revenue Code
section 453 provides that if real or
personal property is disposed of at a
gain and at least one payment is to be
received in a tax year after the year of
sale, the income is to be reported in
installments, as payment is received.
Form 6252 provides for the computation
of income to be reported in the year of
sale and in years after the year of sale.
It also provides for the computation of
installment sales between certain
related parties required by Code section
453(e).
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business of other forprofit organizations, individuals or
households, and farms.
Estimated Number of Respondents:
521,898.
Estimated Time per Respondent: 3
hrs., 4 minutes.
Estimated Total Annual Burden
Hours: 1,597,008.
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.
VerDate Mar<15>2010
15:33 Jun 25, 2012
Jkt 226001
Approved: June 5, 2012.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–15551 Filed 6–25–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 23 and Form 23–EP
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
23, Application for Enrollment to
Practice Before the Internal Revenue
Service, and Form 23–EP, Application
for Enrollment to Practice Before the
Internal Revenue Service as an Enrolled
Retirement Plan Agent (ERPA).
DATES: Written comments should be
received on or before August 27, 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 form and instructions
should be directed to R. Joseph Durbala,
at Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3634, or through the internet at
RJoseph.Durbala@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Application for Enrollment to
Practice Before the Internal Revenue
Service. Application for Enrollment to
Practice Before the Internal Revenue
Service as an Enrolled Retirement Plan
Agent (ERPA).
OMB Number: 1545–0950.
Form Number: Form 23 and Form 23–
EP.
Abstract: Form 23 must be completed
by those who desire to be enrolled to
practice before the Internal Revenue
Service. The information on the form
will be used by the Director of Practice
PO 00000
Frm 00111
Fmt 4703
Sfmt 9990
38143
to determine the qualifications and
eligibility of applicants for enrollment.
Form 23–EP is the application form for
Enrolled Retirement Plan Agents
(ERPA’s).
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and the
Federal government.
Estimated Number of Respondents:
4,800.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 1,200.
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 5, 2012.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–15552 Filed 6–25–12; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\26JNN1.SGM
26JNN1
]]>Agencies
[Federal Register Volume 77, Number 123 (Tuesday, June 26, 2012)]
[Notices]
[Page 38143]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-15552]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 23 and Form 23-EP
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 23, Application for Enrollment to Practice Before the Internal
Revenue Service, and Form 23-EP, Application for Enrollment to Practice
Before the Internal Revenue Service as an Enrolled Retirement Plan
Agent (ERPA).
DATES: Written comments should be received on or before August 27, 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 form and instructions should be directed to R. Joseph
Durbala, at Internal Revenue Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or at (202) 622-3634, or through the
internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for Enrollment to Practice Before the Internal
Revenue Service. Application for Enrollment to Practice Before the
Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA).
OMB Number: 1545-0950.
Form Number: Form 23 and Form 23-EP.
Abstract: Form 23 must be completed by those who desire to be
enrolled to practice before the Internal Revenue Service. The
information on the form will be used by the Director of Practice to
determine the qualifications and eligibility of applicants for
enrollment. Form 23-EP is the application form for Enrolled Retirement
Plan Agents (ERPA's).
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and the Federal government.
Estimated Number of Respondents: 4,800.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 1,200.
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 5, 2012.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012-15552 Filed 6-25-12; 8:45 am]
BILLING CODE 4830-01-P
