Notice and Request for Comments, 10229-10230 [2014-03754]
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Federal Register / Vol. 79, No. 36 / Monday, February 24, 2014 / Notices
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: February 12, 2014.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2014–03747 Filed 2–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 15597
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
15597, Foreclosure Sale Purchaser
Contact Information Request.
DATES: Written comments should be
received on or before April 25, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Christie Preston, 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 Kerry Dennis, at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Kerry.Dennis@irs.gov
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SUMMARY:
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SUPPLEMENTARY INFORMATION:
Title: Foreclosure Sale Purchaser
Contact Information Request.
OMB Number: 1545–2199.
Form Number: Form 15597.
Abstract: Form 15597, Foreclosure
Sale Purchaser Contact Information
Request, is information requested of
individuals or businesses that have
purchased real property at a third party
foreclosure sale. If the IRS has filed a
‘‘Notice of Federal Tax Lien’’ publically
notifying a taxpayer’s creditors that the
taxpayer owes the IRS a tax debt, and
a creditor senior to the IRS position later
forecloses on their creditor note (such as
the mortgage holder of a taxpayers
primary residence) then the IRS tax
claim is discharged or removed from the
property (if the appropriate foreclosure
rules are followed) and the foreclosure
sale purchaser buys the property free
and clear of the IRS claim EXCEPT that
the IRS retains the right to ‘‘redeem’’ or
buy back the property from the
foreclosure sale purchaser w/in 120
days after the foreclosure sale.
Collection of this information is
authorized by 28 USC 2410 and IRC
7425.
Current Actions: There are no changes
made to the document, however, the
agency has adjusted its estimated
number of responses based on the most
recent data (FY2013) and the method
used to calculate the time per
respondent, which results in a change in
the estimated total annual burden
previously reported to OMB.
Type of Review: Revision of a
previously approved collection.
Affected Public: Individuals or
households, business or other for-profit
groups, not-for-profit institutions, farms,
Federal Government, State, Local, or
Tribal Governments.
Estimated Number of Responses: 150.
Estimated Time per Respondent: 4.5
minutes.
Estimated Total Annual Burden
Hours: 612.
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
PO 00000
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Fmt 4703
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10229
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: February 18, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–03748 Filed 2–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Notice and Request for Comments
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)). The IRS is soliciting
comments application requirements,
retroactive reinstatement and reasonable
cause.
DATES: Written comments should be
received on or before April 25, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Christie Preston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of notice should be directed to
Allan Hopkins at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet, at
Allan.M.Hopkins@irs.gov.
SUMMARY:
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10230
Federal Register / Vol. 79, No. 36 / Monday, February 24, 2014 / Notices
mstockstill on DSK4VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Application Requirements,
Retroactive Reinstatement and
Reasonable Cause under Section 6033(j).
OMB Number: 1545–2206.
Notice Number: Notice 2011–44.
Abstract: This notice provides
guidance with respect to applying for
reinstatement and requesting retroactive
reinstatement and establishing
reasonable cause under section
6033(j)(2) and (3) of the Internal
Revenue Code (the Code) for an
organization that has had its tax-exempt
status automatically revoked under
section 6033(j)(1) of the Code. The
Treasury Department (Treasury) and the
Internal Revenue Service (IRS) intend to
issue regulations under section 6033(j)
that will prescribe rules, including rules
relating to the application for
reinstatement of tax-exempt status
under section 6033(j)(2) and the request
for retroactive reinstatement under
section 6033(j)(3).
Current Actions: There are no changes
being made to the burden previously
requested, at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
6,026.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 6,026.
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 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
VerDate Mar<15>2010
17:16 Feb 21, 2014
Jkt 232001
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: February 18, 2014.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2014–03754 Filed 2–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form CT–2
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
CT–2, Employee Representative’s
Quarterly Railroad Tax Return.
DATES: Written comments should be
received on or before April 25, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Christie A. Preston, 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 Martha R. Brinson,
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington DC 20224, or through the
Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Employee Representative’s
Quarterly Railroad Tax Return.
OMB Number: 1545–0002.
Form Number: Form CT–2.
Abstract: Employee representatives
file Form CT–2 quarterly to report
compensation on which railroad
retirement taxes are due. The IRS uses
this information to ensure that
employee representatives have paid the
correct tax. Form CT–2 also transmits
the tax payment.
SUMMARY:
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Current Actions: This form was
revised to allow for the reporting of
Additional Medicare tax on employee
wages that exceed $200,000.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
112.
Estimated Time per Respondent: 1 hr.,
11 min.
Estimated Total Annual Burden
Hours: 132.
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: February 12, 2014.
Allan M. Hopkins,
IRS Tax Analyst.
[FR Doc. 2014–03746 Filed 2–21–14; 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.
AGENCY:
E:\FR\FM\24FEN1.SGM
24FEN1
]]>Agencies
[Federal Register Volume 79, Number 36 (Monday, February 24, 2014)]
[Notices]
[Pages 10229-10230]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-03754]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Notice and Request for Comments
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)). The IRS is soliciting comments application
requirements, retroactive reinstatement and reasonable cause.
DATES: Written comments should be received on or before April 25, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments to Christie Preston, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of notice should be directed to Allan Hopkins at Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224, or through the internet, at Allan.M.Hopkins@irs.gov.
[[Page 10230]]
SUPPLEMENTARY INFORMATION:
Title: Application Requirements, Retroactive Reinstatement and
Reasonable Cause under Section 6033(j).
OMB Number: 1545-2206.
Notice Number: Notice 2011-44.
Abstract: This notice provides guidance with respect to applying
for reinstatement and requesting retroactive reinstatement and
establishing reasonable cause under section 6033(j)(2) and (3) of the
Internal Revenue Code (the Code) for an organization that has had its
tax-exempt status automatically revoked under section 6033(j)(1) of the
Code. The Treasury Department (Treasury) and the Internal Revenue
Service (IRS) intend to issue regulations under section 6033(j) that
will prescribe rules, including rules relating to the application for
reinstatement of tax-exempt status under section 6033(j)(2) and the
request for retroactive reinstatement under section 6033(j)(3).
Current Actions: There are no changes being made to the burden
previously requested, at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 6,026.
Estimated Average Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 6,026.
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
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: February 18, 2014.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2014-03754 Filed 2-21-14; 8:45 am]
BILLING CODE 4830-01-P
