Proposed Collection; Comment Request for Form 8838, 63566-63567 [2013-24981]
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Federal Register / Vol. 78, No. 206 / Thursday, October 24, 2013 / Notices
of TE/GE’s comprehensive enforcement
program. TE/GE uses these
questionnaires to gain a better
understanding of the compliance
behavior of individual segments of the
tax-exempt community and to identify
and resolve specific instances of noncompliance with the laws and
regulations governing tax-exempt
organizations, employee pension plans,
tax-exempt bonds and governmental
entities.
Current Actions: There are no changes
to the collection efforts, however we are
asking to increase the burden estimates
(by 16,500 hours) previously approved
by OMB, to better reflect ongoing
activities. This request is for renewal
purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Tax Exempt
organizations (including recipients of
Tax-Exempt Bonds), Sponsors of
Employee Plans, or Government
entities.
Estimated Number of Respondents:
9,000.
Estimated Time per Respondent: 6
hours.
Estimated Total Annual Burden
Hours: 54,000.
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
VerDate Mar<15>2010
17:25 Oct 23, 2013
Jkt 232001
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: October 11, 2013.
Yvette Lawrence,
IRS, Reports Clearance Officer.
[FR Doc. 2013–24957 Filed 10–23–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1098
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
1098, Mortgage Interest Statement.
DATES: Written comments should be
received on or before December 23, 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 LaNita Van Dyke,
at Internal Revenue Service, Room 6511,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Mortgage Interest Statement.
OMB Number: 1545–0901.
Form Number: Form 1098.
Abstract: Form 1098 is used to report
$600 or more of mortgage interest
received from an individual in the
course of the mortgagor’s trade or
business.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households.
Estimated Number of Respondents:
171,000.
SUMMARY:
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
Estimated Time per Respondent: 7
minutes.
Estimated Total Annual Burden
Hours: 8,038,699.
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: September 24, 2013.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2013–24962 Filed 10–23–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8838
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
SUMMARY:
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mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 206 / Thursday, October 24, 2013 / Notices
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
8838, Consent To Extend the Time To
Assess Tax Under Section 367-Gain
Recognition Agreement.
DATES: Written comments should be
received on or before December 23, 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 copies of the form and
instructions should be directed to
LaNita Van Dyke at Internal Revenue
Service, Room 6511, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Consent To Extend the Time To
Assess Tax Under Section 367-Gain
Recognition Agreement.
OMB Number: 1545–1395.
Form Number: 8838.
Abstract: Form 8838 is used to extend
the statute of limitations for U.S.
persons who transfer stock or securities
to a foreign corporation. The form is
filed when the transferor makes a gain
recognition agreement. This agreement
allows the transferor to defer the
payment of tax on the transfer. The IRS
uses Form 8838 so that it may assess tax
against the transferor after the
expiration of the original statute of
limitations.
Current Actions: There are no changes
being made to the Form 8838 at this
time.
Type of Review: Extension of a current
approval.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
666.
Estimated Time per Respondent: 8
hrs., 14 min.
Estimated Total Annual Burden
Hours: 5,482.
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.
VerDate Mar<15>2010
17:25 Oct 23, 2013
Jkt 232001
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: September 24, 2013.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2013–24981 Filed 10–23–13; 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 health
insurance portability for group health
plans and group health insurance
issuers under HIPAA Titles I & IV.
DATES: Written comments should be
received on or before December 23, 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 regulations should be directed
SUMMARY:
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
63567
to R. Joseph Durbala, at (202) 622–3634,
or at Internal Revenue Service, Room
6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Final Regulations for Health
Coverage Portability for Group Health
Plans and Group Health Insurance
Issuers Under HIPAA Titles I & IV.
OMB Number: 1545–1537. Regulation
Project Number: TD 9166 (Final).
Abstract: This document contains
final regulations governing portability
requirements for group health plans and
issuers of health insurance coverage
offered in connection with a group
health plan. The rules contained in this
document implement changes made to
the Internal Revenue Code, the
Employee Retirement Income Security
Act, and the Public Health Service Act
enacted as part of the Health Insurance
Portability and Accountability Act of
1996.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and state, local, or tribal
governments.
Estimated Number of Respondents:
2,600,000.
Estimated Time per Respondent:
Varies.
Estimated Total Annual Burden
Hours: 262,289.
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
E:\FR\FM\24OCN1.SGM
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]]>Agencies
[Federal Register Volume 78, Number 206 (Thursday, October 24, 2013)]
[Notices]
[Pages 63566-63567]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-24981]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8838
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
[[Page 63567]]
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 8838, Consent To Extend the Time To Assess Tax
Under Section 367-Gain Recognition Agreement.
DATES: Written comments should be received on or before December 23,
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 copies of the form and
instructions should be directed to LaNita Van Dyke at Internal Revenue
Service, Room 6511, 1111 Constitution Avenue NW., Washington, DC 20224,
or through the Internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Consent To Extend the Time To Assess Tax Under Section 367-
Gain Recognition Agreement.
OMB Number: 1545-1395.
Form Number: 8838.
Abstract: Form 8838 is used to extend the statute of limitations
for U.S. persons who transfer stock or securities to a foreign
corporation. The form is filed when the transferor makes a gain
recognition agreement. This agreement allows the transferor to defer
the payment of tax on the transfer. The IRS uses Form 8838 so that it
may assess tax against the transferor after the expiration of the
original statute of limitations.
Current Actions: There are no changes being made to the Form 8838
at this time.
Type of Review: Extension of a current approval.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 666.
Estimated Time per Respondent: 8 hrs., 14 min.
Estimated Total Annual Burden Hours: 5,482.
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: September 24, 2013.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2013-24981 Filed 10-23-13; 8:45 am]
BILLING CODE 4830-01-P
