Proposed Collection; Comment Request for Revenue Procedure 2006-54, 40826 [2013-16202]
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40826
Federal Register / Vol. 78, No. 130 / Monday, July 8, 2013 / Notices
Title: Procedural Rules for Excise
Taxes Currently Reportable on Form
720.
OMB Number: 1545–1296.
Regulation Project Number: PS–27–
91.
Abstract: Internal Revenue Code
section 6302(c) authorizes the use of
Government depositaries for the receipt
of taxes imposed under the internal
revenue laws. These regulations provide
reporting and recordkeeping
requirements related to return,
payments, and deposits of tax for excise
taxes currently reportable on Form 720.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
10,500.
Estimated Time per Respondent: 14
minutes.
Estimated Total Annual Burden:
242,350.
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: June 17, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013–16186 Filed 7–5–13; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
16:27 Jul 05, 2013
Jkt 229001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
2006–54
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 2006–54,
Procedures for Requesting Competent
Authority Assistance Under Tax
Treaties.
DATES: Written comments should be
received on or before September 6, 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 revenue procedures 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:
Title: Procedures for Requesting
Competent Authority Assistance Under
Tax Treaties.
OMB Number: 1545–2044.
Revenue Procedure Number: Rev.
Proc. 2006–54.
Abstract: Taxpayers who believe that
the actions of the United States, a treaty
country, or both, result or will result in
taxation that is contrary to the
provisions of an applicable tax treaty are
required to submit the requested
information in order to receive
assistance from the IRS official acting as
the U.S. competent authority. The
information is used to assist the
taxpayer in reaching a mutual
agreement with the IRS and the
appropriate foreign competent
authority.
Current Actions: There are no changes
being made to the revenue procedures at
this time.
SUMMARY:
PO 00000
Frm 00139
Fmt 4703
Sfmt 4703
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations.
Estimated Number of Respondents:
300.
Estimated Time per Respondent: 30
hours.
Estimated Total Annual Burden
Hours: 9,000.
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: June 17, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013–16202 Filed 7–5–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
2006–50
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\08JYN1.SGM
08JYN1
]]>Agencies
[Federal Register Volume 78, Number 130 (Monday, July 8, 2013)]
[Notices]
[Page 40826]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-16202]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2006-
54
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 2006-54, Procedures for Requesting Competent
Authority Assistance Under Tax Treaties.
DATES: Written comments should be received on or before September 6,
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 revenue procedures 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:
Title: Procedures for Requesting Competent Authority Assistance
Under Tax Treaties.
OMB Number: 1545-2044.
Revenue Procedure Number: Rev. Proc. 2006-54.
Abstract: Taxpayers who believe that the actions of the United
States, a treaty country, or both, result or will result in taxation
that is contrary to the provisions of an applicable tax treaty are
required to submit the requested information in order to receive
assistance from the IRS official acting as the U.S. competent
authority. The information is used to assist the taxpayer in reaching a
mutual agreement with the IRS and the appropriate foreign competent
authority.
Current Actions: There are no changes being made to the revenue
procedures at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations.
Estimated Number of Respondents: 300.
Estimated Time per Respondent: 30 hours.
Estimated Total Annual Burden Hours: 9,000.
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: June 17, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-16202 Filed 7-5-13; 8:45 am]
BILLING CODE 4830-01-P
