Proposed Collection; Comment Request for Information Collection Tools, 20174-20175 [2013-07670]
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20174
Federal Register / Vol. 78, No. 64 / Wednesday, April 3, 2013 / Notices
comply with the Federal motor vehicle
safety standards and to provide a copy
to the owner of the vehicle modified
(see 49 CFR 595.7 (b) and (e) as
published in the final rule).
We estimate that:
1. There are approximately 4013
vehicles modified for persons with
disabilities per year by 700 businesses; 2
2. If 85 percent of the 700 businesses
use the exemptions provided by 49 CFR
595.7, those 595 businesses will modify
3411 vehicles annually; and
3. The burden for producing the
record required by 49 CFR 595.7 in
accordance with paragraph (e) for those
vehicles will be 1137 hours per year
nationwide.
In the final rule we anticipated that
the least costly way for a repair business
to comply with this portion of the new
rule would be to annotate the vehicle
modification invoice as to the
exemption, if any, involved with each
item on the invoice. The cost of
preparing the invoice is not a portion of
our burden calculation, as that
preparation would be done in the
normal course of business. The time
needed to annotate the invoice, we
estimate, is 20 minutes. Therefore, the
burden hours for a full year are
calculated as: 3411 vehicles × 20
minutes/vehicle = 1137 hours.
This burden includes the calculation
required by 49 CFR 595.7(e), but not the
gathering of the information required for
the calculation. That information would
be gathered in the normal course of the
vehicle modification. The only extra
burden required by the rule is the
calculation of the reduction in loading
carrying capacity and conveying this
information to the vehicle owner. Again,
we are assuming that annotation on the
invoice is the least burdensome way to
accomplish this customer notification.
There will be no additional material
cost associated with compliance with
this requirement since no additional
materials need be used above those used
to prepare the invoice in the normal
course of business. We are assuming it
is normal and customary in the course
of vehicle modification business to
prepare an invoice, to provide a copy of
the invoice to the vehicle owner, and to
keep a copy of the invoice for five years
after the vehicle is delivered to the
owner in finished form.
We seek comment on whether our
assumptions about the following are
reasonable:
1. The document required by 49
CFR595.7(b) and specified in paragraph
2 The agency does not require modifiers to submit
information to us for every vehicle that is modified.
Therefore, we have no exact count of the number
of modifications made each year.
VerDate Mar<15>2010
17:13 Apr 02, 2013
Jkt 229001
(e) will need to be prepared for
approximately 3411 vehicles modified
nationwide per year,
2. Annotation of each vehicle
modification invoice as to which
exemptions were used will take an
average of 20 minutes, and
3. It is normal in the course of vehicle
modification business to prepare an
invoice, to provide a copy of the invoice
to the vehicle owner, and to keep a copy
of the invoice for five years after the
vehicle is delivered to the owner in
finished form.
Affected Public: Business or other for
profit.
Estimated Annual Burden: 1152
hours, and $50.04
Estimated Number of Respondents:
595.
Comments are invited on: Whether
the proposed collection of information
is necessary for the proper performance
of the functions of the Department,
including whether the information will
have practical utility; the accuracy of
the Department’s estimate of the burden
of the proposed information collection;
ways to enhance the quality, utility and
clarity of the information to be
collected; and 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.
Issued on: March 28, 2013.
Christopher J. Bonanti,
Associate Administrator for Rulemaking .
[FR Doc. 2013–07762 Filed 4–2–13; 8:45 am]
BILLING CODE 4910–59–P
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:
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 2001–9 (superseded
by RP 2005–60 [superseded by 2007–
SUMMARY:
PO 00000
Frm 00088
Fmt 4703
Sfmt 4703
40]), Form 940 e-file Program; Form 970,
Application To Use LIFO Inventory
Method; LR–209–76 (TD 7941), Special
Lien for Estate Taxes Deferred Under
Section 6166 or 6166A (Section
301.6324A–1); Form 8821, Tax
Information Authorization; and Form
8879–EO, IRS e-file Signature
Authorization for an Exempt
Organization.
DATES: Written comments should be
received on or before June 3, 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.
SUPPLEMENTARY INFORMATION: Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
(1) Title: Form 940 e-file Program.
OMB Number: 1545–1710.
Form Number: Revenue Procedure
2007–40 (formerly Revenue Procedure
2001–9).
Abstract: Revenue Procedure 2007–40
provides guidance and the requirements
for participating in the Form 940 e-file
Program.
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, not-for-profit
institutions, and Federal, state, local or
tribal governments.
Estimated Number of Respondents:
1,325,100.
Estimated Time per Respondent: 32
minutes.
Estimated Annual Burden Hours for
Respondents: 715,554.
(2) Title: Application To Use LIFO
Inventory Method.
OMB Number: 1545–0042.
Form Number: Form 970.
Abstract: Form 970 is filed by
individuals, partnerships, trusts, estates,
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mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 64 / Wednesday, April 3, 2013 / Notices
or corporations to elect to use the lastin first-out (LIFO) inventory method or
to extend the LIFO method to additional
goods. The IRS uses Form 970 to
determine if the election was properly
made.
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 individual or
households.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 21
hours, 6 minutes.
Estimated Total Annual Reporting
Burden hours: 42,220.
(3) Title: Special Lien for Estate Taxes
Deferred Under Section 6166 or 6166A.
OMB Number: 1545–0757.
Form Number: TD 7941.
Abstract: Internal Revenue Code
section 6324A permits the executor of a
decedent’s estate to elect a lien on
section 6166 property in favor of the
United States in lieu of a bond or
personal liability if an election under
section 6166 was made and the executor
files an agreement under section
6324A(c). This regulation clarifies the
procedures for complying with the
statutory requirements.
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: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
34,600.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 8,650.
(4) Title: Tax Information
Authorization.
OMB Number: 1545–1165.
Form Number: 8821.
Abstract: Form 8821 is used to
appoint someone to receive or inspect
certain tax information. The information
on the form is used to identify
appointees and to ensure that
confidential tax information is not
divulged to unauthorized persons.
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: Individuals or
households, business or other for-profit
organizations, not for profit institutions,
and farms.
VerDate Mar<15>2010
17:13 Apr 02, 2013
Jkt 229001
Estimated Number of Respondents:
133,333.
Estimated Average Time per
Respondent: 1 hour 3 minutes.
Estimated Total Annual Burden
Hours: 140,300.
(5) Title: IRS e-file Signature
Authorization for an Exempt
Organization.
OMB Number: 1545–1878.
Form Number: 8879–EO.
Abstract: Form 8879–EO authorizes
an officer of an exempt organization and
electronic return originator (ERO) to use
a personal identification number (PIN)
to electronically sign an organization’s
electronic income tax return and, if
applicable, Electronic Funds
Withdrawal Consent.
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: Not-for-profit
institutions.
Estimated Number of Respondents:
94,603.
Estimated Time per Respondent: 4
hours 29 minutes.
Estimated Total Annual Burden
Hours: 425,714.
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,
PO 00000
Frm 00089
Fmt 4703
Sfmt 4703
20175
maintenance, and purchase of services
to provide information.
Approved: March 27, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013–07670 Filed 4–2–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
tools.
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 Form
8879–PE, IRS e-file Signature
Authorization for Form 1065; Revenue
Procedure 2009–32, Reliance Criteria for
Private Foundations and Sponsoring
Organizations; Form 14116, HCTC
Family Member Eligibility Form; the
VITA/TCE Volunteer Program; and PS–
66–93 (TD 8609), Gasohol; Compressed
Natural Gas, and PS–120–90 (TD 8241),
Gasoline Excise Tax.
SUMMARY:
Written comments should be
received on or before June 3, 2013 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.
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.
ADDRESSES:
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.
E:\FR\FM\03APN1.SGM
03APN1
]]>Agencies
[Federal Register Volume 78, Number 64 (Wednesday, April 3, 2013)]
[Notices]
[Pages 20174-20175]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07670]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Information Collection
Tools
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 2001-9 (superseded by RP 2005-60 [superseded by 2007-
40]), Form 940 e-file Program; Form 970, Application To Use LIFO
Inventory Method; LR-209-76 (TD 7941), Special Lien for Estate Taxes
Deferred Under Section 6166 or 6166A (Section 301.6324A-1); Form 8821,
Tax Information Authorization; and Form 8879-EO, IRS e-file Signature
Authorization for an Exempt Organization.
DATES: Written comments should be received on or before June 3, 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.
SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
(1) Title: Form 940 e-file Program.
OMB Number: 1545-1710.
Form Number: Revenue Procedure 2007-40 (formerly Revenue Procedure
2001-9).
Abstract: Revenue Procedure 2007-40 provides guidance and the
requirements for participating in the Form 940 e-file Program.
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, not-
for-profit institutions, and Federal, state, local or tribal
governments.
Estimated Number of Respondents: 1,325,100.
Estimated Time per Respondent: 32 minutes.
Estimated Annual Burden Hours for Respondents: 715,554.
(2) Title: Application To Use LIFO Inventory Method.
OMB Number: 1545-0042.
Form Number: Form 970.
Abstract: Form 970 is filed by individuals, partnerships, trusts,
estates,
[[Page 20175]]
or corporations to elect to use the last-in first-out (LIFO) inventory
method or to extend the LIFO method to additional goods. The IRS uses
Form 970 to determine if the election was properly made.
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
individual or households.
Estimated Number of Respondents: 2,000.
Estimated Time per Respondent: 21 hours, 6 minutes.
Estimated Total Annual Reporting Burden hours: 42,220.
(3) Title: Special Lien for Estate Taxes Deferred Under Section
6166 or 6166A.
OMB Number: 1545-0757.
Form Number: TD 7941.
Abstract: Internal Revenue Code section 6324A permits the executor
of a decedent's estate to elect a lien on section 6166 property in
favor of the United States in lieu of a bond or personal liability if
an election under section 6166 was made and the executor files an
agreement under section 6324A(c). This regulation clarifies the
procedures for complying with the statutory requirements.
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: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 34,600.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 8,650.
(4) Title: Tax Information Authorization.
OMB Number: 1545-1165.
Form Number: 8821.
Abstract: Form 8821 is used to appoint someone to receive or
inspect certain tax information. The information on the form is used to
identify appointees and to ensure that confidential tax information is
not divulged to unauthorized persons.
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: Individuals or households, business or other for-
profit organizations, not for profit institutions, and farms.
Estimated Number of Respondents: 133,333.
Estimated Average Time per Respondent: 1 hour 3 minutes.
Estimated Total Annual Burden Hours: 140,300.
(5) Title: IRS e-file Signature Authorization for an Exempt
Organization.
OMB Number: 1545-1878.
Form Number: 8879-EO.
Abstract: Form 8879-EO authorizes an officer of an exempt
organization and electronic return originator (ERO) to use a personal
identification number (PIN) to electronically sign an organization's
electronic income tax return and, if applicable, Electronic Funds
Withdrawal Consent.
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: Not-for-profit institutions.
Estimated Number of Respondents: 94,603.
Estimated Time per Respondent: 4 hours 29 minutes.
Estimated Total Annual Burden Hours: 425,714.
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: March 27, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013-07670 Filed 4-2-13; 8:45 am]
BILLING CODE 4830-01-P
