Proposed Collection; Comment Request for Form 2438, 56912-56913 [2012-22625]
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Federal Register / Vol. 77, No. 179 / Friday, September 14, 2012 / Notices
consumers to focus the issues of their
complaint to provide a complete picture
of their concerns so that CAG does not
have to delay its review by going back
to the consumer for additional
information. In this way, completion of
the form allows CAG to process a
complaint more efficiently.
CAG uses the information on the form
to create a record of the consumer’s
contact, to capture information that can
be used to resolve the consumer’s
issues, and to develop a database of
information that can be incorporated
into the OCC’s supervisory process.
Type of Review: Regular.
Affected Public: Businesses or other
for-profit.
Number of Respondents: 40,000.
Total Annual Responses: 40,000.
Frequency of Response: On occasion.
Total Annual Burden Hours: 3,320.
The OCC published the collection for
60 days of public comment on June 21,
2012. 77 FR 37475. No comments were
received. Comments continue to be
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 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 11, 2012.
Michele Meyer,
Assistant Director, Legislative & Regulatory
Activities Division.
[FR Doc. 2012–22730 Filed 9–13–12; 8:45 am]
BILLING CODE 4810–33–P
DEPARTMENT OF THE TREASURY
mstockstill on DSK4VPTVN1PROD with NOTICES
Internal Revenue Service
Proposed Collection; Comment
Request for Form 2438
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
SUMMARY:
VerDate Mar<15>2010
16:39 Sep 13, 2012
Jkt 226001
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
2438, Undistributed Capital Gains Tax
Return; Revenue Procedure 97–29,
Model Amendments and Prototype
Program for SIMPLE IRAs; Revenue
Procedure 2006–30, Restaurant Tips—
Attributed Tip Income Program (ATIP);
and Form 13768, Electronic Tax
Administration Advisory Committee
Membership Application.
DATES: Written comments should be
received on or before November 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.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to R. Joseph Durbala, 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.
Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
(1) Title: Undistributed Capital Gains
Tax Return.
OMB Number: 1545–0144.
Form Number: 2438.
Abstract: Form 2438 is used by
regulated investment companies to
compute capital gains tax on
undistributed capital gains designated
under Internal Revenue Code section
852(b)(3)(D). The IRS uses this
information to determine the correct tax.
Current Actions: There are no changes
to the previously approved burden of
this existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100.
SUPPLEMENTARY INFORMATION:
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Frm 00105
Fmt 4703
Sfmt 4703
Estimated Time per Respondent: 9
hrs., 46 mins.
Estimated Total Annual Burden
Hours: 976.
(2) Title: Model Amendments and
Prototype Program for SIMPLE IRAs.
OMB Number: 1545–1543.
Form Number: Revenue Procedure
97–29.
Abstract: This revenue procedure (1)
provides a model amendment that may
be used, prior to January 1, 1999, by a
sponsor of a prototype individual
retirement account or annuity (IRA) to
establish a SIMPLE IRA (an IRA
designed to accept contributions under
a SIMPLE IRA Plan described in
§ 408(p)) of the Internal Revenue Code;
(2) provides guidance on obtaining
opinion letters to drafters of prototype
SIMPLE IRAs; (3) provides permissive
amendments to sponsors of nonSIMPLE
IRAs;(4) announces the opening of a
program for prototype SIMPLE IRA
Plans; and (5) provides transitional
relief for users of SIMPLE IRAs and
SIMPLE IRA Plans that have not been
approved by the Internal Revenue
Service.
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, and not-for-profit
institutions.
Estimated Number of Respondents:
3,205.
Estimated Total Annual Reporting
Burden Hours: 25,870.
(3) Title: Restaurant Tips—Attributed
Tip Income Program (ATIP).
OMB Number: 1545–2005.
Form Number: Revenue Procedure
2006–30.
Abstract: This revenue procedure sets
forth the requirements for participating
in the Attributed Tip Income Program
(ATIP). ATIP provides benefits to
employers and employees similar to
those offered under previous tip
reporting agreements without requiring
one-on-one meetings with the Service to
determine tip rates or eligibility.
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:
610.
Estimated Time per Respondent: 10
hours.
Estimated Total Annual Burden
Hours: 6,100.
E:\FR\FM\14SEN1.SGM
14SEN1
mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 77, No. 179 / Friday, September 14, 2012 / Notices
(4) Title: Electronic Tax
Administration Advisory Committee
Membership Application.
OMB Number: 1545–2231.
Form Number: Form 13768.
Abstract: The Internal Revenue
Service Restructuring and Reform Act of
1998 (RRA 98) authorized the creation
of the Electronic Tax Administration
Advisory Committee (ETAAC). ETAAC
has a primary duty of providing input
to the Internal Revenue Service (IRS) on
its strategic plan for electronic tax
administration. Accordingly, ETAAC’s
responsibilities involve researching,
analyzing and making recommendations
on a wide range of electronic tax
administration issues.
ETAAC members convey the public’s
perception of the IRS electronic tax
administration activities, offer
constructive observations about current
or proposed policies, programs, and
procedures, and suggest improvements.
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.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 1
hour.
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
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
VerDate Mar<15>2010
16:39 Sep 13, 2012
Jkt 226001
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 7, 2012.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–22625 Filed 9–13–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974, as Amended
Internal Revenue Service,
Treasury.
ACTION: Notice of proposed alteration of
a Privacy Act system of records.
AGENCY:
In accordance with the
requirements of the Privacy Act of 1974,
as amended, 5 U.S.C. 552a, the
Department of the Treasury, Internal
Revenue Service (IRS), gives notice of
proposed alteration of a system of
records related to the functions of the
Office of Professional Responsibility
(OPR): Treasury/IRS 37.007, Practitioner
Disciplinary Records.
DATES: Comments must be received no
later than October 15, 2012. The
proposed altered system will become
effective October 24, 2012, unless the
IRS receives comments which cause
reconsideration of this action.
ADDRESSES: Comments should be sent to
the Office of Privacy, Governmental
Liaison and Disclosure, Internal
Revenue Service, 1111 Constitution
Avenue NW., Washington, DC 20224.
Comments will be available for
inspection and copying in the IRS
Freedom of Information Reading Room
(Room 1621) at the above address. The
telephone number for the Reading Room
is (202) 622–5164 (not a toll-free
number).
FOR FURTHER INFORMATION CONTACT:
David Silverman, Management and
Program Analyst, Office of Privacy,
Governmental Liaison and Disclosure,
telephone number (202) 622–5625 (this
is not a toll-free number).
SUPPLEMENTARY INFORMATION: The
regulations governing practice before
the IRS, issued under the authority of 31
U.S.C. 330, are set out at 31 CFR part 10,
and are periodically published in
pamphlet form as Treasury Department
Circular No. 230. Amendments to the
regulations were published recently at
76 FR 32286–32312, June 3, 2011.
SUMMARY:
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Fmt 4703
Sfmt 4703
56913
Section 10.1(a)(1) of the amended
regulations provides that OPR shall
generally have responsibility for matters
related to practitioner conduct and
discipline, including disciplinary
proceedings and sanctions. Sections
10.2(a)(5) and 10.3(f) define
‘‘practitioner’’ to include registered tax
return preparers, who, pursuant to
10.3(f)(4), are subject to the regulations
in the same manner as other
practitioners. Sections 10.8(a) and (c)
provide that any individual who for
compensation prepares or assists with
the preparation of all or substantially all
of a tax return, claim for refund, or other
document pertaining to any taxpayer’s
liability for submission to the IRS is
subject to the duties and restrictions
relating to practice in subpart B, and
well as subject to the sanctions for
violation of the regulations in subpart C.
A notice describing Treasury/IRS
37.007 was most recently published at
75 FR 64406–64407, October 19, 2010.
Due to the June 3, 2011, amendments to
the regulations, conforming alterations
must be made to Treasury/IRS 37.007.
For the reason set forth above, the IRS
proposes to alter the system of records
as follows.
TREASURY/IRS 37.007
SYSTEM NAME:
Practitioner Disciplinary Records—
Treasury/IRS.
*
*
*
*
*
CATEGORIES OF INDIVIDUALS COVERED BY THE
SYSTEM:
Description of changes: The following
categories of individuals are added:
Registered tax return preparers, and any
individual who for compensation
prepares or assists with the preparation
of all or substantially all of a tax return,
claim for refund, or other document
pertaining to any taxpayer’s liability for
submission to the IRS. When altered as
proposed, Categories of Individuals
Covered by the System will read as
follows:
‘‘Subjects and potential subjects of
disciplinary proceedings relating to
attorneys, certified public accountants,
enrolled agents, enrolled actuaries,
enrolled retirement plan agents,
appraisers, registered tax return
preparers, and any individual who for
compensation prepares or assists with
the preparation of all or substantially all
of a tax return, claim for refund, or other
document pertaining to any taxpayer’s
liability for submission to the IRS;
subjects or potential subjects of actions
to deny eligibility to engage in limited
practice before the IRS or actions to
withdraw eligibility to practice before
E:\FR\FM\14SEN1.SGM
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]]>Agencies
[Federal Register Volume 77, Number 179 (Friday, September 14, 2012)]
[Notices]
[Pages 56912-56913]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-22625]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 2438
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 2438, Undistributed Capital Gains Tax Return; Revenue Procedure
97-29, Model Amendments and Prototype Program for SIMPLE IRAs; Revenue
Procedure 2006-30, Restaurant Tips--Attributed Tip Income Program
(ATIP); and Form 13768, Electronic Tax Administration Advisory
Committee Membership Application.
DATES: Written comments should be received on or before November 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. Please send separate comments for each specific information
collection listed below. You must reference the information
collection's title, form number, reporting or record-keeping
requirement number, and OMB number (if any) in your comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the collection tools should be directed to R. Joseph Durbala,
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: Currently, the IRS is seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
(1) Title: Undistributed Capital Gains Tax Return.
OMB Number: 1545-0144.
Form Number: 2438.
Abstract: Form 2438 is used by regulated investment companies to
compute capital gains tax on undistributed capital gains designated
under Internal Revenue Code section 852(b)(3)(D). The IRS uses this
information to determine the correct tax.
Current Actions: There are no changes to the previously approved
burden of this existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Time per Respondent: 9 hrs., 46 mins.
Estimated Total Annual Burden Hours: 976.
(2) Title: Model Amendments and Prototype Program for SIMPLE IRAs.
OMB Number: 1545-1543.
Form Number: Revenue Procedure 97-29.
Abstract: This revenue procedure (1) provides a model amendment
that may be used, prior to January 1, 1999, by a sponsor of a prototype
individual retirement account or annuity (IRA) to establish a SIMPLE
IRA (an IRA designed to accept contributions under a SIMPLE IRA Plan
described in Sec. 408(p)) of the Internal Revenue Code; (2) provides
guidance on obtaining opinion letters to drafters of prototype SIMPLE
IRAs; (3) provides permissive amendments to sponsors of nonSIMPLE
IRAs;(4) announces the opening of a program for prototype SIMPLE IRA
Plans; and (5) provides transitional relief for users of SIMPLE IRAs
and SIMPLE IRA Plans that have not been approved by the Internal
Revenue Service.
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 for-profit organizations, and
not-for-profit institutions.
Estimated Number of Respondents: 3,205.
Estimated Total Annual Reporting Burden Hours: 25,870.
(3) Title: Restaurant Tips--Attributed Tip Income Program (ATIP).
OMB Number: 1545-2005.
Form Number: Revenue Procedure 2006-30.
Abstract: This revenue procedure sets forth the requirements for
participating in the Attributed Tip Income Program (ATIP). ATIP
provides benefits to employers and employees similar to those offered
under previous tip reporting agreements without requiring one-on-one
meetings with the Service to determine tip rates or eligibility.
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: 610.
Estimated Time per Respondent: 10 hours.
Estimated Total Annual Burden Hours: 6,100.
[[Page 56913]]
(4) Title: Electronic Tax Administration Advisory Committee
Membership Application.
OMB Number: 1545-2231.
Form Number: Form 13768.
Abstract: The Internal Revenue Service Restructuring and Reform Act
of 1998 (RRA 98) authorized the creation of the Electronic Tax
Administration Advisory Committee (ETAAC). ETAAC has a primary duty of
providing input to the Internal Revenue Service (IRS) on its strategic
plan for electronic tax administration. Accordingly, ETAAC's
responsibilities involve researching, analyzing and making
recommendations on a wide range of electronic tax administration
issues.
ETAAC members convey the public's perception of the IRS electronic
tax administration activities, offer constructive observations about
current or proposed policies, programs, and procedures, and suggest
improvements.
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.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 1 hour.
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 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 7, 2012.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012-22625 Filed 9-13-12; 8:45 am]
BILLING CODE 4830-01-P
