Proposed Collection: Comment Request for Form 8833, 24812-24813 [2013-09840]

Download as PDF erowe on DSK2VPTVN1PROD with NOTICES 24812 Federal Register / Vol. 78, No. 81 / Friday, April 26, 2013 / Notices order to inspect and photocopy comments. All comments received, including attachments and other supporting materials, are part of the public record and subject to public disclosure. Do not enclose any information in your comment or supporting materials that you consider confidential or inappropriate for public disclosure. FOR FURTHER INFORMATION CONTACT: You may request additional information of the collection from Johnny Vilela or Mary H. Gottlieb, OCC Clearance Officers, (202) 649–5490, Legislative and Regulatory Activities Division, Office of the Comptroller of the Currency, 400 7th Street SW., Suite 3E– 218, Mail Stop 9W–11, Washington, DC 20219. SUPPLEMENTARY INFORMATION: Under the PRA (44 U.S.C. 3501–3520), Federal agencies must obtain approval from the Office of Management and Budget (OMB) for each collection of information they conduct or sponsor. ‘‘Collection of information’’ is defined in 44 U.S.C. 3502(3) and 5 CFR 1320.3(c) to include agency requests or requirements that members of the public submit reports, keep records, or provide information to a third party. Section 3506(c)(2)(A) of the PRA (44 U.S.C. 3506(c)(2)(A)) requires Federal agencies to provide a 60-day notice in the Federal Register concerning each proposed collection of information, including each proposed extension of an existing collection of information, before submitting the collection to OMB for approval. To comply with this requirement, the OCC is publishing notice of the proposed collection of information set forth in this document. Title: Interagency Guidance on Asset Securitization Activities OMB Control No.: 1557–0217 Type of Review: Extension, with revision, of a currently approved collection. Description: This information collection applies to institutions engaged in asset securitization activities and provides that any institution engaged in these activities should maintain a written asset securitization policy, document fair value of retained interests, and maintain a management information system to monitor asset securitization activities. Institution management uses the information collected to ensure the safe and sound operation of the institution’s asset securitization activities. The OCC uses the information to evaluate the quality of an institution’s risk management practices. Affected Public: Businesses or other for-profit. VerDate Mar<15>2010 14:46 Apr 25, 2013 Jkt 229001 Burden Estimates: Estimated Number of Respondents: 33 national banks; 15 Federal savings associations. Estimated Burden per Respondent: 16.2. Estimated Annual Burden: 778 hours. Frequency of Response: On occasion. The Comments submitted in response to this notice will be summarized and 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 OCC, including whether the information has practical utility; (b) The accuracy of the OCC’s estimate of the information collection burden; (c) Ways to enhance the quality, utility, and clarity of the information to be collected; (d) Ways to minimize the burden of the collection 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. Dated: April 19, 2013. Michele Meyer, Assistant Director, Legislative and Regulatory Activities Division. [FR Doc. 2013–09864 Filed 4–25–13; 8:45 am] BILLING CODE 4810–33–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection: Comment Request for Form 8833 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 8833, Treaty-Based Return Position SUMMARY: PO 00000 Frm 00100 Fmt 4703 Sfmt 4703 Disclosure Under Section 6114 or 7701(b). Written comments should be received on or before June 25, 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 Kerry Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 927– 9368, or through the Internet at Kerry.Dennis@irs.gov. DATES: SUPPLEMENTARY INFORMATION: Title: Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). OMB Number: 1545–1354. Form Number: 8833. Abstract: Form 8833 is used by taxpayers that are required by section 6114 to disclose a treaty-based return position to disclose that position. The form may also be used to make the treaty-based position disclosure required by regulations section 301.7701(b)–7(b) for ‘‘dual resident’’ taxpayers. Current Actions: There are no changes being made to this form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Private Sector: Businesses or other for-profits. Estimated Number of Respondents: 4,100. Estimated Time per Respondent: 6 hours, 16 minutes. Estimated Total Annual Burden Hours: 25,740. 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 E:\FR\FM\26APN1.SGM 26APN1 Federal Register / Vol. 78, No. 81 / Friday, April 26, 2013 / Notices 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: April 1, 2013. Yvette Lawrence, IRS Reports Clearance Office. [FR Doc. 2013–09840 Filed 4–25–13; 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, Sanctions on Issuers and Holders of Registration-Required Obligations Not in Registered Form. DATES: Written comments should be received on or before June 25, 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 information collection should be directed to Kerry Dennis, at (202) 927–9368, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: erowe on DSK2VPTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 14:46 Apr 25, 2013 Jkt 229001 Title: Sanctions on Issuers and Holders of Registration-Required Obligations Not in Registered Form. OMB Number: 1545–0786. Regulation Project Number: TD 8110. Abstract: Sections 165(j) and 1287(a) of the Internal Revenue Code provide that persons holding registrationrequired obligations in bearer form are subject to certain penalties. These sections also provide that certain persons may be exempted from these penalties if they comply with reporting requirements with respect to ownership, transfers, and payments on the obligations. The reporting requirements in this regulation are necessary to ensure that persons holding registrationrequired obligations in bearer form properly report interest income and gain on disposition of the obligations. 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. Estimated Number of Responses: 750,000. Estimated Time per Response: 3 minutes. Estimated Total Annual Burden Hours: 39,742. 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 PO 00000 Frm 00101 Fmt 4703 Sfmt 4703 24813 or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: April 15, 2013. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2013–09841 Filed 4–25–13; 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 electronic tip reports. DATES: Written comments should be received on or before June 25, 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 regulation should be directed to Katherine Dean at Internal Revenue Service, room 6242, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622–3186, or through the internet at Katherine.b.dean@irs.gov. SUPPLEMENTARY INFORMATION: Title: Electronic Tip Reports. OMB Number: 1545–1603. Regulation Project Number: REG– 104691–97. Abstract: The regulations provide rules authorizing employers to establish electronic systems for use by their tipped employees in reporting tips to their employer. The information will be used by employers to determine the amount of income tax and FICA tax to withhold from the tipped employee’s wages. Current Actions: There are no changes being made to this existing regulation. Type of Review: Extension of a currently approved collection. SUMMARY: E:\FR\FM\26APN1.SGM 26APN1

Agencies

[Federal Register Volume 78, Number 81 (Friday, April 26, 2013)]
[Notices]
[Pages 24812-24813]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-09840]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection: Comment Request for Form 8833

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 8833, Treaty-Based Return Position Disclosure Under Section 6114 
or 7701(b).

DATES: Written comments should be received on or before June 25, 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 Kerry Dennis 
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 927-9368, or through the Internet at 
Kerry.Dennis@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Treaty-Based Return Position Disclosure Under Section 6114 
or 7701(b).
    OMB Number: 1545-1354.
    Form Number: 8833.
    Abstract: Form 8833 is used by taxpayers that are required by 
section 6114 to disclose a treaty-based return position to disclose 
that position. The form may also be used to make the treaty-based 
position disclosure required by regulations section 301.7701(b)-7(b) 
for ``dual resident'' taxpayers.
    Current Actions: There are no changes being made to this form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Number of Respondents: 4,100.
    Estimated Time per Respondent: 6 hours, 16 minutes.
    Estimated Total Annual Burden Hours: 25,740.
    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

[[Page 24813]]

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: April 1, 2013.
Yvette Lawrence,
IRS Reports Clearance Office.
[FR Doc. 2013-09840 Filed 4-25-13; 8:45 am]
BILLING CODE 4830-01-P

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