Proposed Information Collection; Comment Request, 61474-61475 [2012-24751]
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wreier-aviles on DSK5TPTVN1PROD with NOTICES
61474
Federal Register / Vol. 77, No. 195 / Tuesday, October 9, 2012 / Notices
the Corporate Planning and Performance
Division on Behalf of All IRS Operations
Functions.
DATES: Written comments should be
received on or before December 10, 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 Elaine Christophe
at Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3179, or through the internet at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Voluntary Customer Surveys To
Implement E.O. 12862 Coordinated by
the Corporate Planning and Performance
Division on Behalf of All IRS Operations
Functions.
OMB Number: 1545–1432.
Abstract: This form is a generic
clearance for an undefined number of
customer satisfaction and opinion
surveys and focus group interviews to
be conducted over the next three years.
Surveys and focus groups conducted
under the generic clearance are used by
the Internal Revenue Service to
determine levels of customer
satisfaction, as well as determining
issues that contribute to customer
burden. This information will be used to
make quality improvements to products
and services.
Current Actions: We will be
conducting different customer
satisfaction and opinion surveys and
focus group interviews during the next
three years than in the past. At the
present time, is not determined what
these surveys and focus groups will be.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms and Federal, state, local or tribal
governments.
Estimated Number of Respondents:
250,000.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 50,000.
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.
VerDate Mar<15>2010
15:28 Oct 05, 2012
Jkt 229001
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 25, 2012.
Elaine Christophe,
Tax Analyst.
[FR Doc. 2012–24750 Filed 10–5–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection;
Comment Request
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)).
SUMMARY:
Written comments should be
received on or before December 10, 2012
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
DATES:
PO 00000
Frm 00097
Fmt 4703
Sfmt 4703
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: To
obtain additional information, or copies
of the information collection and
instructions, or copies of any comments
received, contact Elaine Christophe, at
(202) 622–3179, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet, at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and
the Internal Revenue Service, as part of
their continuing effort to reduce
paperwork and respondent burden,
invite the general public and other
Federal agencies to take this
opportunity to comment on the
proposed or continuing information
collections listed below in this notice,
as required by the Paperwork Reduction
Act of 1995, (44 U.S.C. 3501 et seq.).
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
the collection of information is
necessary for the proper performance of
the agency’s functions, including
whether the information has 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
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 the requested information.
Information Collections Open for
Comment
Currently, the IRS is seeking
comments concerning the following
forms, and reporting and record-keeping
requirements:
Title: Real Estate Mortgage Investment
Conduits.
E:\FR\FM\09OCN1.SGM
09OCN1
wreier-aviles on DSK5TPTVN1PROD with NOTICES
Federal Register / Vol. 77, No. 195 / Tuesday, October 9, 2012 / Notices
OMB Number: 1545–1276.
Regulation Project Number: FI–88–86
(TD 8458).
Abstract: Internal Revenue Code
section 860E(e) imposes an excise tax on
the transfer of a residual interest in a
real estate mortgage investment conduit
(REMIC) to a disqualified party. The
amount of the tax is based on the
present value of the remaining
anticipated excess inclusions. This
regulation requires the REMIC to
furnish, on request of the party
responsible for the tax, information
sufficient to compute the present value
of the anticipated excess inclusions. The
regulation also provides that the tax will
not be imposed if the record holder
furnishes to the pass-thru or transferor
an affidavit stating that the record
holder is not a disqualified party.
Current Actions: There are no changes
being made to these regulations.
Type of Review: Extension of OMB
approval.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
1,600.
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 525.
Title: Update of Checklist
Questionnaire Regarding Requests for
Spin-Off Rulings.
OMB Number: 1545–1846.
Revenue Procedure Number: Revenue
Procedure 2003–48.
Abstract: Revenue Procedure 2003–48
updates Revenue Procedure 96–30,
which sets forth in a checklist
questionnaire the information that must
be included in a request for ruling under
section 355. This revenue procedure
updates information that taxpayers must
provide in order to receive letter rulings
under section 355. This information is
required to determine whether a
taxpayer would qualify for nonrecognition treatment.
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.
Estimated Number of Respondents:
180.
Estimated Time per Respondent: 200
hours.
Estimated Total Annual Burden
Hours: 36,000.
Title: Revocation of Election filed
under I.R.C. 83(b).
OMB Number: 1545–2018.
Form Number: Rev. Proc. 2006–31.
VerDate Mar<15>2010
15:28 Oct 05, 2012
Jkt 229001
Abstract: This revenue procedure sets
forth the procedures to be followed by
individuals who wish to request
permission to revoke the election they
made under section 83(b).
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.
Affected Public: Individuals and
Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 400.
Title: Application for Group or Pooled
Trust Ruling.
OMB Number: 1545–2166.
Form Number: Form 5316.
Abstract: Group/pooled trust sponsors
file this form to request a determination
letter from the IRS for a determination
that the trust is a group trust
arrangement as described in Rev. Rul.
81–100, 1981–1 C.B. 326 as modified
and clarified by Rev. Rul. 2004–67,
2004–28 I.R.B. 28.
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.
Affected Public: State, local, or tribal
governments, and not-for-profit
organizations.
Estimated Number of Respondents:
200.
Estimated Average Time per
Respondent: 19 hours.
Estimated Total Annual Burden
Hours: 3,800 hours.
Title: Extension of Time for Payment
of Taxes by a Corporation Expecting a
New Operating Loss Carryback.
OMB Number: 1545–0135.
Form Number: 1138.
Abstract: Form 1138 is filed by
corporations to request an extension of
time for the payment of taxes for a prior
tax year when the corporation believes
that it will have a net operating loss in
the current tax year. The IRS uses Form
1138 to determine if the request should
be granted.
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 or other forprofit organizations.
Estimated Number of Respondents:
2,033.
PO 00000
Frm 00098
Fmt 4703
Sfmt 4703
61475
Estimated Time per Respondent: 4 hr.,
49 min.
Estimated Total Annual Burden
Hours: 9,800.
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.
Approved: September 25, 2012.
Elaine Christophe,
Tax Analyst.
[FR Doc. 2012–24751 Filed 10–5–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
United States Mint
Price for the 2012 Annual Uncirculated
Dollar Coin Set
United States Mint, Department
of the Treasury.
ACTION: Notice.
AGENCY:
Because of the recent increase
in the market price of silver, the United
States Mint is announcing a new price
of $59.95 for the 2012 Annual
Uncirculated Dollar Coin Set. This set
contains the following uncirculated
coins—four Presidential $1 Coins, one
Native American $1 Coin and one
American Eagle Silver Coin.
FOR FURTHER INFORMATION CONTACT: B.B.
Craig, Associate Director for Sales and
Marketing; United States Mint; 801 9th
Street, NW; Washington, DC 20220; or
call 202–354–7500.
SUMMARY:
Authority: 31 U.S.C. 5111, 5112 & 9701.
Dated: October 2, 2012.
Richard A. Peterson,
Acting Director, United States Mint.
[FR Doc. 2012–24777 Filed 10–5–12; 8:45 am]
BILLING CODE P
DEPARTMENT OF VETERANS
AFFAIRS
Special Medical Advisory Group,
Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under Public Law 92–
463 (Federal Advisory Committee Act)
E:\FR\FM\09OCN1.SGM
09OCN1
]]>Agencies
[Federal Register Volume 77, Number 195 (Tuesday, October 9, 2012)]
[Notices]
[Pages 61474-61475]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-24751]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection; Comment Request
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)).
DATES: Written comments should be received on or before December 10,
2012 to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette B. 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: To obtain additional information, or
copies of the information collection and instructions, or copies of any
comments received, contact Elaine Christophe, at (202) 622-3179, or at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet, at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and the Internal Revenue Service, as
part of their continuing effort to reduce paperwork and respondent
burden, invite the general public and other Federal agencies to take
this opportunity to comment on the proposed or continuing information
collections listed below in this notice, as required by the Paperwork
Reduction Act of 1995, (44 U.S.C. 3501 et seq.).
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in our request for Office of
Management and Budget (OMB) approval of the relevant information
collection. All comments will become a matter of public record. Please
do not include any confidential or inappropriate material in your
comments.
We invite comments on: (a) Whether the collection of information is
necessary for the proper performance of the agency's functions,
including whether the information has 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 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 the
requested information.
Information Collections Open for Comment
Currently, the IRS is seeking comments concerning the following
forms, and reporting and record-keeping requirements:
Title: Real Estate Mortgage Investment Conduits.
[[Page 61475]]
OMB Number: 1545-1276.
Regulation Project Number: FI-88-86 (TD 8458).
Abstract: Internal Revenue Code section 860E(e) imposes an excise
tax on the transfer of a residual interest in a real estate mortgage
investment conduit (REMIC) to a disqualified party. The amount of the
tax is based on the present value of the remaining anticipated excess
inclusions. This regulation requires the REMIC to furnish, on request
of the party responsible for the tax, information sufficient to compute
the present value of the anticipated excess inclusions. The regulation
also provides that the tax will not be imposed if the record holder
furnishes to the pass-thru or transferor an affidavit stating that the
record holder is not a disqualified party.
Current Actions: There are no changes being made to these
regulations.
Type of Review: Extension of OMB approval.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 1,600.
Estimated Time per Respondent: 20 minutes.
Estimated Total Annual Burden Hours: 525.
Title: Update of Checklist Questionnaire Regarding Requests for
Spin-Off Rulings.
OMB Number: 1545-1846.
Revenue Procedure Number: Revenue Procedure 2003-48.
Abstract: Revenue Procedure 2003-48 updates Revenue Procedure 96-
30, which sets forth in a checklist questionnaire the information that
must be included in a request for ruling under section 355. This
revenue procedure updates information that taxpayers must provide in
order to receive letter rulings under section 355. This information is
required to determine whether a taxpayer would qualify for non-
recognition treatment.
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.
Estimated Number of Respondents: 180.
Estimated Time per Respondent: 200 hours.
Estimated Total Annual Burden Hours: 36,000.
Title: Revocation of Election filed under I.R.C. 83(b).
OMB Number: 1545-2018.
Form Number: Rev. Proc. 2006-31.
Abstract: This revenue procedure sets forth the procedures to be
followed by individuals who wish to request permission to revoke the
election they made under section 83(b).
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.
Affected Public: Individuals and Households, Businesses and other
for-profit organizations.
Estimated Number of Respondents: 200.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 400.
Title: Application for Group or Pooled Trust Ruling.
OMB Number: 1545-2166.
Form Number: Form 5316.
Abstract: Group/pooled trust sponsors file this form to request a
determination letter from the IRS for a determination that the trust is
a group trust arrangement as described in Rev. Rul. 81-100, 1981-1 C.B.
326 as modified and clarified by Rev. Rul. 2004-67, 2004-28 I.R.B. 28.
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.
Affected Public: State, local, or tribal governments, and not-for-
profit organizations.
Estimated Number of Respondents: 200.
Estimated Average Time per Respondent: 19 hours.
Estimated Total Annual Burden Hours: 3,800 hours.
Title: Extension of Time for Payment of Taxes by a Corporation
Expecting a New Operating Loss Carryback.
OMB Number: 1545-0135.
Form Number: 1138.
Abstract: Form 1138 is filed by corporations to request an
extension of time for the payment of taxes for a prior tax year when
the corporation believes that it will have a net operating loss in the
current tax year. The IRS uses Form 1138 to determine if the request
should be granted.
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 or other for-profit organizations.
Estimated Number of Respondents: 2,033.
Estimated Time per Respondent: 4 hr., 49 min.
Estimated Total Annual Burden Hours: 9,800.
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.
Approved: September 25, 2012.
Elaine Christophe,
Tax Analyst.
[FR Doc. 2012-24751 Filed 10-5-12; 8:45 am]
BILLING CODE 4830-01-P
