Proposed Collection; Comment Request for Regulation Project, 206-207 [2013-31329]

Download as PDF maindgalligan on DSK5TPTVN1PROD with NOTICES 206 Federal Register / Vol. 79, No. 1 / Thursday, January 2, 2014 / Notices investigating or prosecuting the violations of, enforcing, or implementing, a statute, rule, regulation, order, or license, where the disclosing agency becomes aware of an indication of a violation or potential violation of civil or criminal law or regulation; (2) Disclose information to a court, magistrate, or administrative tribunal in the course of presenting evidence, including disclosures to opposing counsel or witnesses in the course of civil discovery, litigation, or settlement negotiations, in response to a court order, or in connection with criminal law proceedings or mediation/ alternative dispute resolution; (3) Provide information to a congressional office in response to an inquiry made at the request of the individual to whom the record pertains; (4) Disclose information to the United States Department of Justice for the purpose of representing or providing legal advice to Treasury in a proceeding before a court, adjudicative body, or other administrative body before which Treasury is authorized to appear, when such proceeding involves: (A) Treasury or any component thereof; (B) Any employee of Treasury in his or her official capacity; (C) Any employee of Treasury in his or her individual capacity where the Department of Justice or Treasury has agreed to represent the employee; (D) The United States, when Treasury determines that litigation is likely to affect Treasury or any of its components. (5) Disclose information to contractors and their agents, experts, consultants, and others performing or working on a contract, service, grant, cooperative agreement, or other assignment for Treasury, when necessary to accomplish an agency function related to this system of records; (6) Provide information to appropriate agencies, entities, and persons when (a) the Department suspects or has confirmed that the security or confidentiality of information in the system of records has been compromised; (b) the Department has determined that as a result of the suspected or confirmed compromise there is a risk of harm to economic or property interests, identity theft or fraud, or harm to the security or integrity of this system or other systems or programs (whether maintained by the Department or another agency or entity) that rely upon the compromised information; and (c) the disclosure made to such agencies, entities, and persons is reasonably necessary to assist in VerDate Mar<15>2010 17:20 Dec 31, 2013 Jkt 232001 connection with the Department’s efforts to respond to the suspected or confirmed compromise and prevent, minimize, or remedy such harm. POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, AND DISPOSING OF RECORDS IN THE SYSTEM: STORAGE: Records in this system are stored electronically or on paper in secure facilities in a locked drawer behind a locked door. The electronic records are stored on magnetic disc, tape, digital media, and CD–ROM. NOTIFICATION PROCEDURE: Individuals seeking notification and access to any record contained in this system of records, or seeking to contest its content, may inquire in writing in accordance with instructions appearing at 31 CFR part 1, Subpart C, Appendices A–M. Requests for information and specific guidance on where to send requests for records may be addressed to: Privacy Act Request, DO, Director, Disclosure Services, Department of the Treasury, 1500 Pennsylvania Avenue NW., Washington, DC 20220. RECORD ACCESS PROCEDURES: See ‘‘Notification procedure’’ above. RETRIEVABILITY: Records may be retrieved by name; department; name of office/bureau; job title; manager/supervisor; office work and cell phone; work email address; office fax number; office building location; assistant/alternate point of contact; phonetic name; skills/ experience; educational background; and status message. CONTESTING RECORD PROCEDURES: SAFEGUARDS: [FR Doc. 2013–31332 Filed 12–31–13; 8:45 am] Records in this system are safeguarded in accordance with applicable rules and policies, including all applicable Treasury automated systems security and access policies. Strict controls have been imposed to minimize the risk of compromising the information that is being stored. Access to the type and amount of data is governed by privilege management software and policies developed and enforced by federal government personnel and are determined by specific roles and responsibilities. Procedural and physical safeguards, such as personal accountability, will be utilized. Certified system management personnel are responsible for maintaining the system integrity and the data confidentiality. BILLING CODE 4811–33–P RETENTION AND DISPOSAL: To the extent there are records identified, they will be destroyed in accordance with the appropriate disposition schedule approved by the National Archives and Records Administration. Non-record material will be removed when no longer deemed necessary by the system owner. SYSTEM MANAGER AND ADDRESS: a. Deputy Assistant Secretary for Information Technology and Chief Information Officer, 1500 Pennsylvania Avenue NW., Washington, DC 20020; b. Deputy Assistant Secretary for Privacy, Transparency, and Records, 1500 Pennsylvania Avenue NW., Washington, DC 20020. PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 See ‘‘Notification procedure’’ above. RECORD SOURCE CATEGORIES: Records are obtained from Active Directory, Treasury employees, detailees, contractors, and interns. EXEMPTIONS CLAIMED FOR THE SYSTEM: None. 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 income, gift and estate tax. DATES: Written comments should be received on or before March 3, 2014 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 regulations should be directed to Allan Hopkins at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, SUMMARY: E:\FR\FM\02JAN1.SGM 02JAN1 Federal Register / Vol. 79, No. 1 / Thursday, January 2, 2014 / Notices DC 20224, or through the internet at Allan.M.Hopkins#irs.gov. SUPPLEMENTARY INFORMATION: maindgalligan on DSK5TPTVN1PROD with NOTICES Title: Income, Gift and Estate Tax. OMB Number: 1545–1360. Regulation Project Number: PS–102– 88. (T.D. 8612) Abstract: This regulation concerns the availability of the gift and estate tax martial deduction when the donee spouse or the surviving spouse is not a United States citizen. The regulation provides guidance to individuals or fiduciaries: (1) For making a qualified domestic trust election on the estate tax return of a decedent whose surviving spouse is not a United States citizen in order that the estate may obtain the martial deduction, and (2) for filing the annual returns that such an election may require. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. VerDate Mar<15>2010 17:20 Dec 31, 2013 Jkt 232001 Affected Public: Individuals or households. Estimated Number of Respondents: 2,300. Estimated Time per Respondent: 2 hours, 40 minutes. Estimated Total Annual Burden Hours: 6,150. 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 PO 00000 Frm 00116 Fmt 4703 Sfmt 9990 207 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: December 24, 2013. Allan Hopkins, Tax Analyst. [FR Doc. 2013–31329 Filed 12–31–13; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\02JAN1.SGM 02JAN1

Agencies

[Federal Register Volume 79, Number 1 (Thursday, January 2, 2014)]
[Notices]
[Pages 206-207]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-31329]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

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 
income, gift and estate tax.

DATES: Written comments should be received on or before March 3, 2014 
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 regulations should be directed to Allan Hopkins at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington,

[[Page 207]]

DC 20224, or through the internet at Allan.M.Hopkins#irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Income, Gift and Estate Tax.
    OMB Number: 1545-1360.
    Regulation Project Number: PS-102-88. (T.D. 8612)
    Abstract: This regulation concerns the availability of the gift and 
estate tax martial deduction when the donee spouse or the surviving 
spouse is not a United States citizen. The regulation provides guidance 
to individuals or fiduciaries: (1) For making a qualified domestic 
trust election on the estate tax return of a decedent whose surviving 
spouse is not a United States citizen in order that the estate may 
obtain the martial deduction, and (2) for filing the annual returns 
that such an election may require.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 2,300.
    Estimated Time per Respondent: 2 hours, 40 minutes.
    Estimated Total Annual Burden Hours: 6,150.
    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: December 24, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-31329 Filed 12-31-13; 8:45 am]
BILLING CODE 4830-01-P

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