Proposed Collection; Comment Request for Form 8275 and 8275-R, 21500-21501 [2013-08299]
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Federal Register / Vol. 78, No. 69 / Wednesday, April 10, 2013 / Notices
Affected Public: Individuals.
The estimate of the reporting burden
in § 1.6015–5 for filing a claim for relief
from joint and several liability is
reflected in the burden of Form 8857.
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 22, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–08297 Filed 4–9–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–90
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
TKELLEY on DSK3SPTVN1PROD with NOTICES
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
SUMMARY:
VerDate Mar<15>2010
17:59 Apr 09, 2013
Jkt 229001
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 Notice 2009–90,
Production Tax Credit for Refined Coal.
DATES: Written comments should be
received on or before June 10, 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 notice should be directed to
Allan Hopkins, at (202) 622–6665, or at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet, at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Production Tax Credit for
Refined Coal.
OMB Number: 1545–2158.
Notice Number: Notice 2009–90.
Abstract: This notice sets forth
interim guidance pending the issuance
of regulations relating to the tax credit
under § 45 of the Internal Revenue Code
(Code) for refined coal.
Current Actions: Extension of
currently approved collection. There are
no changes being made to the notice at
this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Business and forprofit.
Estimated Number of Respondents:
100.
Estimated Average Time per
Respondent: 15 hours.
Estimated Total Annual Burden
Hours: 1,500 hrs.
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
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Fmt 4703
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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 25, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–08294 Filed 4–9–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8275 and 8275–R
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 Form
8275, Disclosure Statement, and Form
8275–R, Regulation Disclosure
Statement.
DATES: Written comments should be
received on or before June 10, 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 form and instructions
should be directed to Allan Hopkins at
Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
E:\FR\FM\10APN1.SGM
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TKELLEY on DSK3SPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 69 / Wednesday, April 10, 2013 / Notices
Title: Disclosure Statement (Form
8275) and Regulation Disclosure
Statement (Form 8275–R).
OMB Number: 1545–0889.
Form Number: Forms 8275 and 8275–
R.
Abstract: Internal Revenue Code
section 6662 imposes accuracy-related
penalties on taxpayers for substantial
understatement of tax liability or
negligence or disregard of rules and
regulations. Code section 6694 imposes
similar penalties on return preparers.
Regulations sections 1.662–4(e) and (f)
provide for reduction of these penalties
if adequate disclosure of the tax
treatment is made on Form 8275 or, if
the position is contrary to regulation on
Form 8275–R.
Current Actions: There are no changes
to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals,
not-for-profit institutions, and farms.
Estimated Number of Responses:
666,666.
Estimated Time per Response: 5
hours, 34 minutes.
Estimated Total Annual Burden
Hours: 3,716,664.
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,
VerDate Mar<15>2010
17:59 Apr 09, 2013
Jkt 229001
maintenance, and purchase of services
to provide information.
Approved: March 22, 2013.
Yvette Lawrence,
IRS Supervisory Tax Analyst.
[FR Doc. 2013–08299 Filed 4–9–13; 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.
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
notional principal contracts; contingent
nonperiodic payments.
DATES: Written comments should be
received on or before June 10, 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 form and instructions
should be directed to Allan Hopkins,
(202) 622–6665, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
Allan.M.Hopkins@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Notional Principal Contracts;
Contingent Nonperiodic Payments.
OMB Number: 1545–1876.
Form Number: REG–166012–02.
Abstract: The collection of
information in the proposed regulations
is in § 1.446–3(g)(6)(vii) of the Income
Tax Regulations, requiring Taxpayers to
maintain in their books and records a
description of the method used to
determine the projected amount of a
contingent payment, the projected
payment schedules, and the adjustments
taken into account under the proposed
regulations. The information is required
by the IRS to verify compliance with
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21501
section 446 of the Internal Revenue
Code and the method of accounting
described in § 1.446–3(g)(6). This
information will be used to determine
whether the amount of tax has been
calculated correctly. The collection of
information is required to properly
determine the amount of income or
deduction to be taken into account. The
respondents are sophisticated investors
that enter into notional principal
contracts with contingent nonperiodic
payments.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This 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:
4,250.
Estimated Time Per Respondent: 6
hours.
Estimated Total Annual Burden
Hours: 25,500.
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.
E:\FR\FM\10APN1.SGM
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]]>Agencies
[Federal Register Volume 78, Number 69 (Wednesday, April 10, 2013)]
[Notices]
[Pages 21500-21501]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-08299]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8275 and 8275-R
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 8275, Disclosure Statement, and Form 8275-R, Regulation Disclosure
Statement.
DATES: Written comments should be received on or before June 10, 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 form and instructions should be directed to Allan Hopkins
at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-6665, or through the internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
[[Page 21501]]
Title: Disclosure Statement (Form 8275) and Regulation Disclosure
Statement (Form 8275-R).
OMB Number: 1545-0889.
Form Number: Forms 8275 and 8275-R.
Abstract: Internal Revenue Code section 6662 imposes accuracy-
related penalties on taxpayers for substantial understatement of tax
liability or negligence or disregard of rules and regulations. Code
section 6694 imposes similar penalties on return preparers. Regulations
sections 1.662-4(e) and (f) provide for reduction of these penalties if
adequate disclosure of the tax treatment is made on Form 8275 or, if
the position is contrary to regulation on Form 8275-R.
Current Actions: There are no changes to the form at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals, not-for-profit institutions, and farms.
Estimated Number of Responses: 666,666.
Estimated Time per Response: 5 hours, 34 minutes.
Estimated Total Annual Burden Hours: 3,716,664.
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 22, 2013.
Yvette Lawrence,
IRS Supervisory Tax Analyst.
[FR Doc. 2013-08299 Filed 4-9-13; 8:45 am]
BILLING CODE 4830-01-P
