Open Meeting of the Taxpayer Advocacy Panel Joint Committee, 28945 [2013-11616]

Download as PDF Federal Register / Vol. 78, No. 95 / Thursday, May 16, 2013 / Notices DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1120–C 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 1120–C, U.S. Income Tax Return for Cooperative Associations. DATES: Written comments should be received on or before July 15, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, 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 Katherine Dean, (202) 622–3186, at Internal Revenue Service, Room 6242, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Katherine.b.dean@irs.gov. SUMMARY: tkelley on DSK3SPTVN1PROD with NOTICES SUPPLEMENTARY INFORMATION: Title: U.S. Income Tax Return for Cooperative Associations. OMB Number: 1545–2052. Form Number: 1120–C. Abstract: IRS Code section 1381 requires subchapter T cooperatives to file returns. Previously, farmers’ cooperatives filed Form 990–C and other subchapter T cooperatives filed Form 1120. If the subchapter T cooperative does not meet certain requirements, the due date of their return is two and one-half months after the end of their tax year which is the same as the due date for all other corporations. The due date for income tax returns filed by subchapter T cooperatives who meet certain requirements is eight and one-half months after the end of their tax year. Cooperatives who filed their income tax returns on Form 1120 were considered to be late and penalties were assessed since they had not filed by the normal due date for Form 1120. Due to the VerDate Mar<15>2010 18:13 May 15, 2013 Jkt 229001 assessment of the penalties, burden was placed on the taxpayer and on the IRS employees to resolve the issue. Proposed regulations (Reg–149436–04) published in the Federal Register (71 FR 43811), proposes that all subchapter T cooperatives will file Form 1120–C, U.S. Income Tax Return for Cooperative Associations. Current Actions: Beginning with tax year 2011, Schedule A previously found at the top of page 2 has been deleted. This schedule has been replaced with the stand alone Form 1125–A. Schedule E previously found on page 3 has been deleted. This schedule has been replaced with the stand alone Form 1125–E. Old lines 25, 26a, 26b, 26c, and 26d have been reformatted into new lines 25a, 25b, 25c, 26a, 26b, and 26c. These changes are based on comments we received from the National Council of Farmer Cooperatives. Type of Review: Revision of a currently approved collection. Affected Public: Businesses and other for-profit organizations. Estimated Number of Respondents: 3000. Estimated Time per Respondent: 111 hours, 54 minutes. Estimated Total Annual Burden Hours: 335,700. 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 00150 Fmt 4703 Sfmt 9990 28945 or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: May 6, 2013. R. Joseph Durbala, OMB Reports Clearance Officer. [FR Doc. 2013–11724 Filed 5–15–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Joint Committee Internal Revenue Service (IRS), Treasury. AGENCY: ACTION: Notice of meeting. An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. SUMMARY: The meeting will be held Wednesday, June 26, 2013. DATES: FOR FURTHER INFORMATION CONTACT: Susan Gilbert at 1–888–912–1227 or (515) 564–6638. Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Joint Committee will be held Wednesday, June 26, 2013 at 2:00 p.m. Eastern Time via teleconference. The public is invited to make oral comments or submit written statements for consideration. Notification of intent to participate must be made with Susan Gilbert. For more information please contact Ms. Gilbert at 1–888–912–1227 or (515) 564–6638 or write: TAP Office, 210 Walnut Street, Stop 5115, Des Moines, IA 50309 or contact us at the Web site: https://www.improveirs.org. The agenda will include various committee issues for submission to the IRS and other TAP related topics. Public input is welcomed. SUPPLEMENTARY INFORMATION: Dated: May 10, 2013. Otis Simpson, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2013–11616 Filed 5–15–13; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\16MYN1.SGM 16MYN1

Agencies

[Federal Register Volume 78, Number 95 (Thursday, May 16, 2013)]
[Notices]
[Page 28945]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-11616]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Open Meeting of the Taxpayer Advocacy Panel Joint Committee

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of meeting.

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SUMMARY: An open meeting of the Taxpayer Advocacy Panel Joint Committee 
will be conducted. The Taxpayer Advocacy Panel is soliciting public 
comments, ideas, and suggestions on improving customer service at the 
Internal Revenue Service.

DATES: The meeting will be held Wednesday, June 26, 2013.

FOR FURTHER INFORMATION CONTACT: Susan Gilbert at 1-888-912-1227 or 
(515) 564-6638.

SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 
10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) 
that an open meeting of the Taxpayer Advocacy Panel Joint Committee 
will be held Wednesday, June 26, 2013 at 2:00 p.m. Eastern Time via 
teleconference. The public is invited to make oral comments or submit 
written statements for consideration. Notification of intent to 
participate must be made with Susan Gilbert. For more information 
please contact Ms. Gilbert at 1-888-912-1227 or (515) 564-6638 or 
write: TAP Office, 210 Walnut Street, Stop 5115, Des Moines, IA 50309 
or contact us at the Web site: https://www.improveirs.org.
    The agenda will include various committee issues for submission to 
the IRS and other TAP related topics. Public input is welcomed.

    Dated: May 10, 2013.
Otis Simpson,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2013-11616 Filed 5-15-13; 8:45 am]
BILLING CODE 4830-01-P