Proposed Collection; Comment Request for Regulation Project, 11875-11876 [2014-04507]
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Federal Register / Vol. 79, No. 41 / Monday, March 3, 2014 / Notices
Affected Public: Businesses or other
for-profit and not-for-profit institutions
and individuals or households.
Estimated Number of Respondents:
16,400.
Estimated Time Per Respondent: 1 hr.,
27 min.
Estimated Total Annual Burden
Hours: 23,900.
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 24, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–04505 Filed 2–28–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
mstockstill on DSK4VPTVN1PROD with NOTICES
[REG–100194–10 (T.D. 9518)]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
VerDate Mar<15>2010
19:40 Feb 28, 2014
Jkt 232001
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 the
existing proposed regulations, REG–
100194–10, Specified Tax Return
Preparers Required to File Individual
Income Tax Returns Using Magnetic
Media—Taxpayer Choice Statements.
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 regulations should be
directed to Sara Covington at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet at
sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Specified Tax Return Preparers
Required to File Individual Income Tax
Returns Using Magnetic Media—
Taxpayer Choice Statements:
OMB Number: 1545–2201.
Regulation Project Number: REG–
100194–10.
Abstract: This document contains
proposed regulations implement the
statutory requirement under new
section 6011(e)(3) of the Internal
Revenue Code for specified tax return
preparers (STRPs) to file individual
income tax returns (returns) using
magnetic media (electronically) for
individuals, estates, and trusts if the
STRPs prepare and file the returns. The
proposed regulations provide that (1) a
tax return preparer or an STRP is not
required to electronically file returns
that they prepare if the taxpayers choose
to file the returns in paper format and
submit them to the IRS on their own
behalf and (2) a return will not be
considered to be filed by a tax return
preparer or STRP if the tax return
preparer or STRP obtains, on or prior to
the date the return is filed, a signed and
dated written statement from the
taxpayer that states the taxpayer chooses
to file the return in paper format, and
that the taxpayer, and not the preparer,
will submit the paper return to the IRS.
A notice is to be published
contemporaneously with these proposed
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Fmt 4703
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11875
regulations. The proposed revenue
procedure contained in the notice
provides, among other things, guidance
regarding the form and content of the
written statement described in
§ 301.6011–6(a)(4)(ii) of the proposed
regulations. The collection of
information with regard to documenting
a taxpayer’s choice to file in paper
format is in the proposed regulations.
This collection of information is
voluntary to document that the related
return filed in paper format was not
required to be filed electronically
pursuant to section 6011(e)(3) and
§ 301.6011–6(a)(4)(ii) of these proposed
regulations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
319,000 .
Estimated Time per Respondent: 5.42.
Estimated Total Annual Burden
Hours: 1,689,930.
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.
E:\FR\FM\03MRN1.SGM
03MRN1
11876
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
mstockstill on DSK4VPTVN1PROD with NOTICES
DATES:
VerDate Mar<15>2010
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]
[Pages 11875-11876]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-04507]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-100194-10 (T.D. 9518)]
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
the existing proposed regulations, REG-100194-10, Specified Tax Return
Preparers Required to File Individual Income Tax Returns Using Magnetic
Media--Taxpayer Choice Statements.
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 regulations should be directed to Sara Covington at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet at
sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Specified Tax Return Preparers
Required to File Individual Income Tax Returns Using Magnetic Media--
Taxpayer Choice Statements:
OMB Number: 1545-2201.
Regulation Project Number: REG-100194-10.
Abstract: This document contains proposed regulations implement the
statutory requirement under new section 6011(e)(3) of the Internal
Revenue Code for specified tax return preparers (STRPs) to file
individual income tax returns (returns) using magnetic media
(electronically) for individuals, estates, and trusts if the STRPs
prepare and file the returns. The proposed regulations provide that (1)
a tax return preparer or an STRP is not required to electronically file
returns that they prepare if the taxpayers choose to file the returns
in paper format and submit them to the IRS on their own behalf and (2)
a return will not be considered to be filed by a tax return preparer or
STRP if the tax return preparer or STRP obtains, on or prior to the
date the return is filed, a signed and dated written statement from the
taxpayer that states the taxpayer chooses to file the return in paper
format, and that the taxpayer, and not the preparer, will submit the
paper return to the IRS. A notice is to be published contemporaneously
with these proposed regulations. The proposed revenue procedure
contained in the notice provides, among other things, guidance
regarding the form and content of the written statement described in
Sec. 301.6011-6(a)(4)(ii) of the proposed regulations. The collection
of information with regard to documenting a taxpayer's choice to file
in paper format is in the proposed regulations. This collection of
information is voluntary to document that the related return filed in
paper format was not required to be filed electronically pursuant to
section 6011(e)(3) and Sec. 301.6011-6(a)(4)(ii) of these proposed
regulations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 319,000 .
Estimated Time per Respondent: 5.42.
Estimated Total Annual Burden Hours: 1,689,930.
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.
[[Page 11876]]
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