Proposed Collection; Comment Request for Revenue Procedure 2007-21, 19574-19575 [2013-07562]
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19574
Federal Register / Vol. 78, No. 62 / Monday, April 1, 2013 / Notices
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: March 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–07514 Filed 3–29–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
pmangrum on DSK3VPTVN1PROD with NOTICES
AGENCY:
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,
Obligations of States and Political
Subdivisions.
Written comments should be
received on or before May 31, 2013 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.
DATES:
VerDate Mar<15>2010
15:34 Mar 29, 2013
Jkt 229001
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Martha R. Brinson at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3869, or
through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Obligations of States and
Political Subdivisions.
OMB Number: 1545–1730.
Regulation Project Number: TD 8941.
Abstract: Section 421(f)(4) of the
Internal Revenue Code of 1986 permits
a person engaged in the local furnishing
of electric energy or gas that uses
facilities financed with exempt facility
bonds under section 142(a)(8), and that
expands its service area in a manner
inconsistent with the requirements of
sections 142(a)(8) and 142(f) to make an
election to ensure that those bonds will
continue to be treated as tax-exempt
bonds. The final regulations (1.142(f–1)
set forth the required time and manner
of making this statutory election.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and state, local or
tribal governments.
Estimated Number of Respondents:
15.
Estimated Time per Respondent: 1
hour.
Estimate Total Annual Burden Hours:
15.
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
PO 00000
Frm 00131
Fmt 4703
Sfmt 4703
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: March 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–07530 Filed 3–29–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2007–
21
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
Revenue Procedure 2007–21, Regarding
6707/6707A Rescission Request
Procedures.
DATES: Written comments should be
received on or before May 31, 2013 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 revenue procedure should
be directed to Martha R. Brinson at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3869, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure Regarding
6707/6707A Rescission Request
Procedures.
OMB Number: 1545–2047.
E:\FR\FM\01APN1.SGM
01APN1
pmangrum on DSK3VPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 62 / Monday, April 1, 2013 / Notices
Revenue Procedure Number: Revenue
Procedure 2007–21.
Abstract: This revenue procedure
provides guidance to persons who are
assessed a penalty under section 6707A
or 6707 of the Internal Revenue Code,
and who may request rescission of those
penalties from the Commissioner.
Current Actions: There are no changes
being made to this revenue procedure.
Type of Review: Extension of a
previously approved collection.
Affected Public: Individuals or
households, business or other for-profit.
Estimated Number of Respondents:
859.
Estimated Time per Respondent: 0.5
hours.
Estimated Total Annual Burden
Hours: 429.50.
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: March 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–07562 Filed 3–29–13; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
15:34 Mar 29, 2013
Jkt 229001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
Tools
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
8282, Donee Information Return (Sale,
Exchange or Other Disposition of
Donated Property) and Form 8283,
Noncash Charitable Contributions; Form
8716, Election To Have a Tax Year
Other Than a Required Tax Year; Form
706–QDT, U.S. Estate Tax Return for
Qualified Domestic Trusts; INTL–24–94
(TD 8671), Taxpayer Identifying
Numbers (TINs) (§ 301.6109–1); and
T.D. 9032, Election to Treat Trust as Part
of an Estate (§ 1.645–1).
DATES: Written comments should be
received on or before May 31, 2013 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: Donee Information Return
(Sale, Exchange or Other Disposition of
Donated Property) (Form 8282) and
SUPPLEMENTARY INFORMATION:
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Frm 00132
Fmt 4703
Sfmt 4703
19575
Noncash Charitable Contributions (Form
8283).
OMB Number: 1545–0908.
Form Number: 8282 and 8283.
Abstract: Internal Revenue Code
section 170(a)(1) and regulation section
1.170A–13(c) require donors of property
valued over $5,000 to file certain
information with their tax return in
order to receive the charitable
contribution deduction. Form 8283 is
used to report the required information.
Code section 6050L requires donee
organizations to file an information
return with the IRS if they dispose of
the property received within two years.
Form 8282 is used for this purpose.
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: Individuals or
household and Business or other forprofit organizations.
Form 8282:
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 9
hours, 24 minutes.
Estimated Total Annual Burden
Hours: 9,400.
Form 8283:
Estimated Number of Respondents:
3,144,666.
Estimated Time per Respondent: 29
minutes.
Estimated Total Annual Burden
Hours: 7,805,692.
(2) Title: Election To Have a Tax Year
Other Than a Required Tax Year.
OMB Number: 1545–1036.
Form Number: 8716.
Abstract: Form 8716 is filed by
partnerships S corporations, S
corporations, and personal service
corporations under Internal Revenue
Code section 444(a) to elect to retain or
to adopt a tax year that is not a required
tax year. The form provides IRS with
information to determine that the
section 444(a) election is properly made
and identifies the tax year to be
retained, changed, or adopted.
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 farms.
Estimated Number of Respondents:
40,000.
Estimated Time per Respondent: 3
hrs, 26 min.
Estimated Total Annual Reporting
Burden hours: 204,400.
(3) Title: U.S. Estate Tax Return for
Qualified Domestic Trusts.
E:\FR\FM\01APN1.SGM
01APN1
]]>Agencies
[Federal Register Volume 78, Number 62 (Monday, April 1, 2013)]
[Notices]
[Pages 19574-19575]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07562]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2007-
21
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
Revenue Procedure 2007-21, Regarding 6707/6707A Rescission Request
Procedures.
DATES: Written comments should be received on or before May 31, 2013 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 revenue procedure should be directed to Martha R. Brinson
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-3869, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure Regarding 6707/6707A Rescission Request
Procedures.
OMB Number: 1545-2047.
[[Page 19575]]
Revenue Procedure Number: Revenue Procedure 2007-21.
Abstract: This revenue procedure provides guidance to persons who
are assessed a penalty under section 6707A or 6707 of the Internal
Revenue Code, and who may request rescission of those penalties from
the Commissioner.
Current Actions: There are no changes being made to this revenue
procedure.
Type of Review: Extension of a previously approved collection.
Affected Public: Individuals or households, business or other for-
profit.
Estimated Number of Respondents: 859.
Estimated Time per Respondent: 0.5 hours.
Estimated Total Annual Burden Hours: 429.50.
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: March 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-07562 Filed 3-29-13; 8:45 am]
BILLING CODE 4830-01-P
