Submission for OMB Review; Comment Request, 45602-45604 [2013-18106]
Download as PDF
mstockstill on DSK4VPTVN1PROD with NOTICES
45602
Federal Register / Vol. 78, No. 145 / Monday, July 29, 2013 / Notices
Noncompliance, 69 FR 19897 (Apr. 14,
2004).
The intent of FMVSS No. 110 is to
ensure that vehicles are equipped with
tires that are properly inflated to handle
maximum vehicle loads and relevant
information to prevent overloading. The
display of correct information required
by paragraphs S4.3(a), S4.3(c) and
S4.3(d) of FMVSS No. 110 provides
important information to assist owners
and operators in determining safe
vehicle loading limits, tire and rim
combinations and tire inflation
pressures. As discussed below, the
missing or incorrect information on the
tire and loading placard is available on
the adjacent certification label and from
the sidewall of the spare tire provided
with these vehicles. In addition, as
noted above, the noncompliant vehicles
are trucks manufactured by CVT based
on 2006–2008 Chevrolet Uplander
incomplete vehicles. They have a driver
and a right hand passenger seat and are
used for transporting cargo. The
commercial operators of these vehicles
are unlikely to be confused by the
missing or incorrect information on the
vehicle placard. Furthermore, NHTSA
has not received any consumer
complaints or field reports regarding the
subject labels or associated loading
issues.
The vehicle capacity weight (S4.3(a))
is directly related to how a motorist
might load a vehicle. Vehicle capacity
weight is ‘‘the rated cargo and luggage
load plus 68 kilograms [150 lbs.] times
the vehicle’s designated seating
capacity.’’ 49 CFR 571.110 S3. The
metric value for the vehicle capacity
weight is correctly specified on the
vehicle placard as 646 kg, which equals
1,421 lbs. However, the vehicle capacity
weight value stated in pounds as 5,797
lbs. is incorrect, and is much higher
than the actual vehicle capacity weight.
It is almost the same as the vehicle’s
gross vehicle weight rating (GVWR) of
5,842 lb., which is correctly identified
on the certification label. Accordingly,
the English unit vehicle capacity weight
value is clearly in error. In the overall
context, the agency believes the GVWR
value provides sufficient information to
the commercial operator such that the
vehicles will not be inadvertently
overloaded. The subject vehicles are
manufactured for commercial use and
the agency believes that commercial
vehicle operators have a better
understanding than non-commercial
operators that the certified GVWR
values are ratings not to be exceeded.
Thus, if the commercial vehicle operator
follows the metric vehicle capacity
weight value and loads 646 kg of weight
into the vehicle the GVWR of the
VerDate Mar<15>2010
18:00 Jul 26, 2013
Jkt 229001
vehicle will not be exceeded.
Furthermore, if the operator utilizes the
English units value and begins to load
5,797 pounds of cargo into the vehicle,
the GVWR value of 5,842 pounds will
be reached after approximately 1,500
pounds of cargo are loaded into the
vehicle. This value is calculated based
on NHTSA’s test vehicle, by subtracting
the unloaded vehicle weight 4,039
pounds and 300 pounds for two
occupants from the vehicle’s GVWR
5,842 pounds equals 1,503 pounds. The
operator will understand not to exceed
the vehicle’s GVWR. In view of the
GVWR, the stated vehicle capacity
weight in pounds is way beyond a
plausible number and is unlikely to be
given serious consideration. Since the
correct vehicle capacity weight value is
provided in metric units on the tire and
loading information placard, the
adjacent certification label specifies the
vehicle’s correct GVWR, and these
vehicles are meant to be owned and
operated by commercial entities, the
agency believes it is unlikely the
erroneous English unit vehicle capacity
weight conversion value stated on the
vehicle placard will increase the safety
risk to the commercial operators of these
vehicles.
Recommended tire inflation pressure
(S4.3(c)) must be stated on the tire and
loading information placard for the
original tires, in both metric and English
units. The inflation pressure of ‘‘35’’
was identified on the tire and loading
information placard but the unit of
measure was not included. However,
the correct pressures both in metric and
English units are included on the
vehicle certification label, which is
mounted on the vehicle’s B pillar
adjacent to the tire and loading
information placard. The agency agrees
that since the tire inflation pressure is
clearly identified on the vehicle
certification label directly adjacent to
the tire loading and information placard
the inadvertent exclusion of the
inflation pressure units on the placard
will not likely cause an increased safety
risk to individuals.
Tire size designation (S4.3(d)) for the
tires installed as original equipment on
both the front and rear axles is required
to be stated on the tire and loading
information placard. Adrian
inadvertently placed the rim size on the
tire and loading information placard,
rather than the tire size. Nevertheless,
both the correct tire size and
corresponding rim size are clearly
identified on the adjacent vehicle
certification label. Thus, both tire size
and rim size are available to the vehicle
operator and it would be unlikely for
PO 00000
Frm 00109
Fmt 4703
Sfmt 4703
this error to cause an increased safety
risk to individuals.
Adrian did not include spare tire size
or inflation pressure information
required by S4.3(c) and (d)) on the
vehicle tire and loading information
placard. FMVSS No. 110 requires that
the spare tire included as original
equipment be specified on the placard,
or if no spare tire is provided the label
should specify ‘‘None.’’ NHTSA’s test
vehicle was equipped with a spare tire
size T135/70R16, but the affixed placard
spare tire entry was left blank. In the
agency’s judgment, this noncompliance
will not cause an increased safety risk
to individuals. In the event of a flat tire
the operator will have a spare tire that
is labeled with the proper inflation
pressure and has a sufficient load rating
for the vehicle’s front and rear Gross
Axle Weight Ratings.
The erroneous listing of the vehicle
type as ‘‘van’’ on the certification label
required by 49 CFR Part 567
Certification is considered a violation of
49 U.S.C. 30115, Certification, which
standing alone and without more does
not require notification or remedy.
Consequently, that portion of Adrian’s
inconsequentiality petition is moot.
Decision: In consideration of the
foregoing, NHTSA has decided that the
petitioner has met its burden of
persuasion that the noncompliances
described in its petition are
inconsequential to motor vehicle safety.
Accordingly, Adrian’s petition is hereby
granted, and the petitioner is not
required to notify owners, purchasers
and dealers pursuant to 49 U.S.C. 30118
and provide a remedy in accordance
with 49 U.S.C. 30120.
Authority: 49 U.S.C. 30118, 30120:
delegations of authority at CFR 1.95 and
501.8.
Issued on July 23, 2013.
Claude H. Harris,
Director, Office of Vehicle Safety Compliance.
[FR Doc. 2013–18050 Filed 7–26–13; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
July 24, 2013.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
E:\FR\FM\29JYN1.SGM
29JYN1
Federal Register / Vol. 78, No. 145 / Monday, July 29, 2013 / Notices
Title: Consent To Disclosure of Return
Information.
Form: 13362.
Abstract: The consent form is
provided to external applicant that will
allow the Service the ability to conduct
tax checks to determine if an applicant
is suitability for employment once they
are determined qualified and within
reach to receive an employment offer.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
7,664.
OMB Number: 1545–1864.
Type of Review: Extension without
change of a currently approved
collection.
Title: Form 8879–C—IRS e-file
Signature Authorization for Form 1120;
Form 8879–I—IRS e-file Signature
Authorization For Form 1120–F.
Form: 8879–C, 8879–I.
Abstract: Form 8879–C authorizes an
officer of a corporation and an
electronic return originator (ERO) to use
Internal Revenue Service (IRS)
a personal identification number (PIN)
OMB Number: 1545–1691.
to electronically sign a corporation’s
Type of Review: Extension without
electronic income tax return and, if
change of a currently approved
applicable, electronic funds withdrawal
collection.
consent. Form 8879–I authorizes a
Title: TD 8898—Continuity of Interest. corporate officer and an electronic
Abstract: This regulation provides
return originator (ERO) to use a personal
guidance regarding the continuity of
identification number (PIN) to
interest requirement for corporate
electronically sign a corporation’s
reorganizations. The information
electronic income tax return.
collection is a private letter ruling
Affected Public: Private Sector:
request to apply the final regulations to
Businesses and other for-profits.
a transaction in which a taxpayer has
Estimated Annual Burden Hours:
entered into a binding agreement on or
95,986.
after January 28, 1998, and before
OMB Number: 1545–1866.
August 30, 2000. This information will
Type of Review: Extension without
be used to ensure that all parties to the
change of a currently approved
transaction take consistent positions for collection.
Federal tax purposes.
Title: Form 8453–C—U.S. Corporation
Affected Public: Private Sector;
Income Tax Declaration for an IRS e-file
Businesses or other for-profits.
Return; Form 8453–I—Foreign
Estimated Annual Burden Hours:
Corporation Income Tax Declaration for
1,500.
an IRS e-file Return.
OMB Number: 1545–1813.
Form: 8453–C, 8453–I.
Type of Review: Extension without
Abstract: Form 8453–C is used to
change of a currently approved
enable the electronic filing of Form
collection.
1120. Form 8453–I is used to enable the
Title: Health Coverage Tax Credit
electronic filing of Form 1120–F.
(HCTC) Advance Payments.
Affected Public: Private Sector:
Form: 1099–H.
Businesses and other for-profits.
Abstract: Form 1099–H is used to
Estimated Annual Burden Hours:
report advance payments of health
28,880.
insurance premiums to qualified
OMB Number: 1545–1867.
recipients for their use in computing the
Type of Review: Extension without
allowable health insurance credit on
change of a currently approved
Form 8885.
collection.
Affected Public: Private Sector:
Title: U.S. S Corporation Income Tax
Businesses and other for-profits.
Declaration for an IRS e-file Return.
Estimated Annual Burden Hours:
Form: 8453–S.
Abstract: Form 8453–S is used to
33,000.
OMB Number: 1545–1856.
authenticate and authorize transmittal
Type of Review: Extension without
of an electronic Form 1120–S.
Affected Public: Private Sector:
change of a currently approved
Businesses and other for-profits.
collection.
Comments should be received on
or before August 28, 2013 to be assured
of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestion for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at
OIRA_Submission@OMB.EOP.GOV and
(2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite
8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request maybe
found at www.reginfo.gov.
mstockstill on DSK4VPTVN1PROD with NOTICES
DATES:
VerDate Mar<15>2010
18:00 Jul 26, 2013
Jkt 229001
PO 00000
Frm 00110
Fmt 4703
Sfmt 4703
45603
Estimated Annual Burden Hours:
7,590.
OMB Number: 1545–1870.
Type of Review: Extension without
change of a currently approved
collection.
Title: T.D. 9107—Guidance Regarding
Deduction and Capitalization of
Expenditures (REG–125638–01).
Abstract: Final regulations require
that a taxpayer’s nonaccrual-experience
method must be self-tested against the
taxpayer’s experience to determine
whether the nonaccrual-experience
method clearly reflects the taxpayer’s
experience. The information required to
be retained by taxpayers will constitute
sufficient documentation for purposes
of substantiating a deduction. The
information will be used by the agency
on audit to determine the taxpayer’s
entitlement to a deduction. The
respondents include taxpayers who
engage in certain transactions involving
the acquisition of a trade or business or
an ownership interest in a legal entity.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
3,000.
OMB Number: 1545–1871.
Type of Review: Extension without
change of a currently approved
collection.
Title: Regulations Governing Practice
Before the Internal Revenue Service—
(TD 9165—Final).
Abstract: These disclosures will
ensure that taxpayers are provided with
adequate information regarding the
limits of tax shelter advice that they
receive, and also ensure that
practitioners properly advise of
taxpayers of relevant information with
respect to tax shelter opinions.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
13,333.
OMB Number: 1545–2030.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–120509–06 (TD 9465Final), Determination of Interest
Expense Deduction of Foreign
Corporations.
Abstract: This document contains
final regulations under section 882(c) of
the Internal Revenue Code concerning
the determination of the interest
expense deduction of foreign
corporations engaged in a trade or
business within the United States.
These final regulations conform the
interest expense rules to recent U.S.
Income Tax Treaty agreements and
adopt other changes to improve
compliance.
E:\FR\FM\29JYN1.SGM
29JYN1
mstockstill on DSK4VPTVN1PROD with NOTICES
45604
Federal Register / Vol. 78, No. 145 / Monday, July 29, 2013 / Notices
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 35.
OMB Number: 1545–2032.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application to Participate in the
Income Verification Express Service
(IVES) Program.
Form: 13803.
Abstract: Form 13803 is used to
submit the required information
necessary to complete the e-services
enrollment process for IVES users and
to identify delegates receiving
transcripts on behalf of the principle
account user.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 100.
OMB Number: 1545–2075.
Type of Review: Extension without
change of a currently approved
collection.
Title: Nonresident Alien Intake and
Interview Sheet.
Form: 13614–NR.
Abstract: The completed form is used
by screeners, preparers, or others
involved in the return preparation
process to more accurately complete tax
returns of International Students and
Scholars. These persons need assistance
having their returns prepared so they
can fully comply with the law.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
141,260.
OMB Number: 1545–2077.
Type of Review: Extension without
change of a currently approved
collection.
Title: EFTPS Individual Enrollment
with Third Party Authorization Form.
Form: 9783T.
Abstract: The information derived
from the Form 9783T will allow
individual taxpayers to authorize a
Third Party to pay their federal taxes on
their behalf using the Electronic Federal
Tax Payment System (EFTPS).
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours: 167.
OMB Number: 1545–2158.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2010–54—Production
Tax Credit for Refined Coal.
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.
Affected Public: Private Sector:
Businesses or other for-profits.
VerDate Mar<15>2010
18:00 Jul 26, 2013
Jkt 229001
Estimated Annual Burden Hours:
1,500.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013–18106 Filed 7–26–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Community Development Financial
Institutions Fund
Funding Opportunity Title: Notice of
Allocation Availability (NOAA) Inviting
Applications for the combined
Calendar Year (CY) 2013 and 2014
Allocation Round of the New Markets
Tax Credit (NMTC) Program
Announcement Type: Announcement
of NMTC allocation availability.
DATES: Electronic applications must be
received by 5:00 p.m. ET on September
18, 2013. Applications sent by mail,
facsimile or other form will not be
accepted. Please note the Community
Development Financial Institutions
Fund (CDFI Fund) will only accept
applications and attachments (i.e., the
CDE’s authorized representative
signature page, the Controlling Entity’s
representative signature page, investor
letters and organizational charts) in
electronic form (see Section IV.D. of this
NOAA for more details). Applications
must meet all eligibility and other
requirements and deadlines, as
applicable, set forth in this NOAA.
NMTC allocation applicants that are not
yet certified as Community
Development Entities (CDEs) must
submit an application for CDE
certification that is postmarked on or
before August 9, 2013 (see Section III of
this NOAA for more details).
Executive Summary: This NOAA is
issued in connection with the combined
CY 2013 and 2014 allocation round
(Round) of the New Markets Tax Credit
(NMTC) Program, as initially authorized
by Title I, subtitle C, section 121 of the
Community Renewal Tax Relief Act of
2000 (Pub.L. 106–554) and amended by
section 221 of the American Jobs
Creation Act of 2004 (Pub.L. 108–357),
section 101 of the Gulf Opportunity
Zone Act of 2005 (P.L. 108–357),
Division A, section 102 of the Tax Relief
and Health Care Act of 2006 (Pub. L.
109–432), section 733 of the Tax Relief,
Unemployment Insurance
Reauthorization and Job Creation Act of
2010 (Pub. L. 111–312), and the
American Taxpayer Relief Act of 2012
(the Act). Through the NMTC Program,
the CDFI Fund provides authority to
CDEs to offer an incentive to investors
in the form of tax credits over seven
PO 00000
Frm 00111
Fmt 4703
Sfmt 4703
years, which is expected to stimulate
the provision of private investment
capital that, in turn, will facilitate
economic and community development
in Low-Income Communities. Through
this NOAA, the CDFI Fund announces
the availability of up to $8.5 billion of
NMTC investment authority, $3.5
billion of which has been authorized in
the Act and an additional $5.0 billion,
which is subject to Congressional
authorization.
In this NOAA, the CDFI Fund
specifically addresses how an entity
may apply to receive an allocation of
NMTCs, the competitive procedure
through which NMTC allocations will
be made, and the actions that will be
taken to ensure that proper allocations
are made to appropriate entities.
I. Allocation Availability Description
A. Programmatic changes from CY
2012 round:
1. Allocation Amounts: As described
in Section IIA, the CDFI Fund
anticipates that it will provide NMTC
allocation awards for not more than
$125 million of allocation per Allocatee.
2. Prior QEI Issuance Requirements:
In order to be eligible to apply for
NMTC allocations in this Round, as
described in Section III.A.2(a),
applicants that have received NMTC
allocation awards in previous rounds
are required to meet minimum Qualified
Equity Investment (QEI) issuance
thresholds with respect to their prioryear allocations. These thresholds and
deadlines have been revised in
comparison to the CY 2012 NOAA.
3. Assurances and Certification
written explanations: An applicant that
fails to correctly answer a question
under the Assurances and Certifications
section of the application and submit
the required written explanation, but
fails to do so is deemed to be ineligible,
at the discretion of the CDFI Fund.
4. Affordable housing requirement:
An applicant that proposes to use
NMTCs to invest in projects that result
in housing units must ensure that at
least 20 percent of aggregate developed
or rehabilitated units are affordable
housing, as defined in the September
2011 NMTC Compliance and
Monitoring Frequently Asked Questions
document.
5. Definition of a Rural CDE: The
definition of a Rural CDE is revised to
reduce the track record required for the
number of years of direct financing
dollars from each of the last five years
to three out of the last five years.
B. Program guidance and regulations:
This NOAA provides guidance for the
application and allocation of NMTCs for
this Round of the NMTC Program and
E:\FR\FM\29JYN1.SGM
29JYN1
Agencies
[Federal Register Volume 78, Number 145 (Monday, July 29, 2013)]
[Notices]
[Pages 45602-45604]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-18106]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
July 24, 2013.
The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
[[Page 45603]]
DATES: Comments should be received on or before August 28, 2013 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestion for reducing
the burden, to (1) Office of Information and Regulatory Affairs, Office
of Management and Budget, Attention: Desk Officer for Treasury, New
Executive Office Building, Room 10235, Washington, DC 20503, or email
at OIRA_Submission@OMB.EOP.GOV and (2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the
entire information collection request maybe found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-1691.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8898--Continuity of Interest.
Abstract: This regulation provides guidance regarding the
continuity of interest requirement for corporate reorganizations. The
information collection is a private letter ruling request to apply the
final regulations to a transaction in which a taxpayer has entered into
a binding agreement on or after January 28, 1998, and before August 30,
2000. This information will be used to ensure that all parties to the
transaction take consistent positions for Federal tax purposes.
Affected Public: Private Sector; Businesses or other for-profits.
Estimated Annual Burden Hours: 1,500.
OMB Number: 1545-1813.
Type of Review: Extension without change of a currently approved
collection.
Title: Health Coverage Tax Credit (HCTC) Advance Payments.
Form: 1099-H.
Abstract: Form 1099-H is used to report advance payments of health
insurance premiums to qualified recipients for their use in computing
the allowable health insurance credit on Form 8885.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 33,000.
OMB Number: 1545-1856.
Type of Review: Extension without change of a currently approved
collection.
Title: Consent To Disclosure of Return Information.
Form: 13362.
Abstract: The consent form is provided to external applicant that
will allow the Service the ability to conduct tax checks to determine
if an applicant is suitability for employment once they are determined
qualified and within reach to receive an employment offer.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 7,664.
OMB Number: 1545-1864.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 8879-C--IRS e-file Signature Authorization for Form
1120; Form 8879-I--IRS e-file Signature Authorization For Form 1120-F.
Form: 8879-C, 8879-I.
Abstract: Form 8879-C authorizes an officer of a corporation and an
electronic return originator (ERO) to use a personal identification
number (PIN) to electronically sign a corporation's electronic income
tax return and, if applicable, electronic funds withdrawal consent.
Form 8879-I authorizes a corporate officer and an electronic return
originator (ERO) to use a personal identification number (PIN) to
electronically sign a corporation's electronic income tax return.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 95,986.
OMB Number: 1545-1866.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 8453-C--U.S. Corporation Income Tax Declaration for an
IRS e-file Return; Form 8453-I--Foreign Corporation Income Tax
Declaration for an IRS e-file Return.
Form: 8453-C, 8453-I.
Abstract: Form 8453-C is used to enable the electronic filing of
Form 1120. Form 8453-I is used to enable the electronic filing of Form
1120-F.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 28,880.
OMB Number: 1545-1867.
Type of Review: Extension without change of a currently approved
collection.
Title: U.S. S Corporation Income Tax Declaration for an IRS e-file
Return.
Form: 8453-S.
Abstract: Form 8453-S is used to authenticate and authorize
transmittal of an electronic Form 1120-S.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 7,590.
OMB Number: 1545-1870.
Type of Review: Extension without change of a currently approved
collection.
Title: T.D. 9107--Guidance Regarding Deduction and Capitalization
of Expenditures (REG-125638-01).
Abstract: Final regulations require that a taxpayer's nonaccrual-
experience method must be self-tested against the taxpayer's experience
to determine whether the nonaccrual-experience method clearly reflects
the taxpayer's experience. The information required to be retained by
taxpayers will constitute sufficient documentation for purposes of
substantiating a deduction. The information will be used by the agency
on audit to determine the taxpayer's entitlement to a deduction. The
respondents include taxpayers who engage in certain transactions
involving the acquisition of a trade or business or an ownership
interest in a legal entity.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 3,000.
OMB Number: 1545-1871.
Type of Review: Extension without change of a currently approved
collection.
Title: Regulations Governing Practice Before the Internal Revenue
Service--(TD 9165--Final).
Abstract: These disclosures will ensure that taxpayers are provided
with adequate information regarding the limits of tax shelter advice
that they receive, and also ensure that practitioners properly advise
of taxpayers of relevant information with respect to tax shelter
opinions.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 13,333.
OMB Number: 1545-2030.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-120509-06 (TD 9465-Final), Determination of Interest
Expense Deduction of Foreign Corporations.
Abstract: This document contains final regulations under section
882(c) of the Internal Revenue Code concerning the determination of the
interest expense deduction of foreign corporations engaged in a trade
or business within the United States. These final regulations conform
the interest expense rules to recent U.S. Income Tax Treaty agreements
and adopt other changes to improve compliance.
[[Page 45604]]
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 35.
OMB Number: 1545-2032.
Type of Review: Extension without change of a currently approved
collection.
Title: Application to Participate in the Income Verification
Express Service (IVES) Program.
Form: 13803.
Abstract: Form 13803 is used to submit the required information
necessary to complete the e-services enrollment process for IVES users
and to identify delegates receiving transcripts on behalf of the
principle account user.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 100.
OMB Number: 1545-2075.
Type of Review: Extension without change of a currently approved
collection.
Title: Nonresident Alien Intake and Interview Sheet.
Form: 13614-NR.
Abstract: The completed form is used by screeners, preparers, or
others involved in the return preparation process to more accurately
complete tax returns of International Students and Scholars. These
persons need assistance having their returns prepared so they can fully
comply with the law.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 141,260.
OMB Number: 1545-2077.
Type of Review: Extension without change of a currently approved
collection.
Title: EFTPS Individual Enrollment with Third Party Authorization
Form.
Form: 9783T.
Abstract: The information derived from the Form 9783T will allow
individual taxpayers to authorize a Third Party to pay their federal
taxes on their behalf using the Electronic Federal Tax Payment System
(EFTPS).
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 167.
OMB Number: 1545-2158.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2010-54--Production Tax Credit for Refined Coal.
Abstract: This notice sets forth interim guidance pending the
issuance of regulations relating to the tax credit under Sec. 45 of
the Internal Revenue Code (Code) for refined coal.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1,500.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-18106 Filed 7-26-13; 8:45 am]
BILLING CODE 4830-01-P