Proposed Collection; Comment Request for Information Collection Tools, 20174-20175 [2013-07670]

Download as PDF mstockstill on DSK4VPTVN1PROD with NOTICES 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, E:\FR\FM\03APN1.SGM 03APN1 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]


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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