Proposed Collection; Comment Request for Revenue Procedure 2013-3, 11876 [2014-04502]
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Federal Register / Vol. 79, No. 41 / Monday, March 3, 2014 / Notices
Approved: February 14, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–04507 Filed 2–28–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2013–
3
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 2013–30, Uniform
Late S Corporation Election Revenue
Procedure.
SUMMARY:
Written comments should be
received on or before May 2, 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 revenue procedures should
be directed to Sara Covington, at
Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, through the
internet at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2013–30,
Uniform Late S Corporation Election
Revenue Procedure.
OMB Number: 1545–1548.
Revenue Procedure Number: Revenue
Procedure 2013–30.
Abstract: Revenue Procedure 2013–30
provides a simplified method for
taxpayers to request relief for late S
corporation elections, Electing Small
Business Trust (ESBT) elections,
Qualified Subchapter S Trust (QSST)
elections, Qualified Subchapter S
Subsidiary (Q Sub) elections, and late
corporate classification elections which
the taxpayer intended to take effect on
the same date that the taxpayer intended
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DATES:
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19:40 Feb 28, 2014
Jkt 232001
that an S corporation election for the
entity should take effect. Generally, this
revenue procedure facilitates the grant
of relief to taxpayers that request relief
previously provided in numerous other
revenue procedures by consolidating the
provisions of those revenue procedures
into one revenue procedure and
extending relief in certain
circumstances. Revenue Procedures 97–
48, 2003–43, 2004–48., 2004–49, and
2007–62 are affected.
Current Actions: There are no changes
being made to these revenue procedures
at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
50,000.
Estimated Average Time Per
Respondent varies: .5 hours to 1 hour.
Estimated Total Annual Burden
Hours: 50,000.
The following paragraph applies to
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.
PO 00000
Frm 00127
Fmt 4703
Sfmt 4703
Approved: February 18, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–04502 Filed 2–28–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting for the Electronic Tax
Administration Advisory Committee
(ETAAC)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of open meeting.
AGENCY:
SUMMARY: In 1998, the Internal Revenue
Service established the Electronic Tax
Administration Advisory Committee
(ETAAC). The primary purpose of
ETAAC is to provide an organized
public forum for discussion of
electronic tax administration issues in
support of the overriding goal that
paperless filing should be the preferred
and most convenient method of filing
tax and information returns. ETAAC
offers constructive observations about
current or proposed policies, programs,
and procedures, and suggests
improvements. Listed is a summary of
the agenda along with the planned
discussion topics.
Summarized Agenda
10:00 a.m.—Meet and Greet
10:15 a.m.—Meeting Opens
11:15 a.m.—Meeting Adjourns
The discussion will include:
Response to 2013 ETAAC
Recommendations.
Note: Last-minute changes to these
topics are possible and could prevent
advance notice.
DATES: There will be an ETAAC meeting
on Friday, March 28, 2014.
You must register in advance to be
put on a guest list to attend the meeting.
This meeting will be open to the public,
and will be in a room that
accommodates approximately 40
people, including members of ETAAC
and IRS officials. Seats are available to
members of the public on a first-come,
first-served basis. Escorts will be
provided and attendees are encouraged
to arrive at least 15 minutes before the
meeting begin. Members of the public
may file written statements sharing
ideas for electronic tax administration.
Send written statements to etaac@
irs.gov.
ADDRESSES: The meeting will be held at
the Internal Revenue Service, 1111
Constitution Avenue NW., Room 3716,
Washington, DC 20024.
E:\FR\FM\03MRN1.SGM
03MRN1
]]>Agencies
[Federal Register Volume 79, Number 41 (Monday, March 3, 2014)]
[Notices]
[Page 11876]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-04502]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2013-3
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 2013-30, Uniform Late S Corporation Election Revenue
Procedure.
DATES: Written comments should be received on or before May 2, 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 revenue procedures should be directed to Sara Covington,
at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, through the internet at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2013-30, Uniform Late S Corporation
Election Revenue Procedure.
OMB Number: 1545-1548.
Revenue Procedure Number: Revenue Procedure 2013-30.
Abstract: Revenue Procedure 2013-30 provides a simplified method
for taxpayers to request relief for late S corporation elections,
Electing Small Business Trust (ESBT) elections, Qualified Subchapter S
Trust (QSST) elections, Qualified Subchapter S Subsidiary (Q Sub)
elections, and late corporate classification elections which the
taxpayer intended to take effect on the same date that the taxpayer
intended that an S corporation election for the entity should take
effect. Generally, this revenue procedure facilitates the grant of
relief to taxpayers that request relief previously provided in numerous
other revenue procedures by consolidating the provisions of those
revenue procedures into one revenue procedure and extending relief in
certain circumstances. Revenue Procedures 97-48, 2003-43, 2004-48.,
2004-49, and 2007-62 are affected.
Current Actions: There are no changes being made to these revenue
procedures at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 50,000.
Estimated Average Time Per Respondent varies: .5 hours to 1 hour.
Estimated Total Annual Burden Hours: 50,000.
The following paragraph applies to 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 18, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-04502 Filed 2-28-14; 8:45 am]
BILLING CODE 4830-01-P
