Submission for OMB Review; Comment Request, 24062-24063 [2014-09760]
Download as PDF
24062
Federal Register / Vol. 79, No. 82 / Tuesday, April 29, 2014 / Notices
Estimated Annual Burden Hours:
10,000.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2014–09731 Filed 4–28–14; 8:45 am]
BILLING CODE 4810–02–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
April 24, 2014.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before May 29, 2014 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8141, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by emailing PRA@treasury.gov,
calling (202) 622–1295, or viewing the
entire information collection request at
www.reginfo.gov.
sroberts on DSK5SPTVN1PROD with NOTICES
Internal Revenue Service (IRS)
OMB Number: 1545–1341.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8619 (Final) Direct Rollovers
and 20-Percent Withholding Upon
Eligible Rollover Distributions from
Qualified Plans.
Abstract: These regulations provide
rules implementing the provisions of
the Unemployment Compensation
Amendments (Pub. L. 102–318)
requiring 20 percent income tax
withholding upon certain distributions
from qualified pension plans or taxsheltered annuities.
Affected Public: Individuals or
households.
Estimated Annual Burden Hours:
2,129,669.
OMB Number: 1545–1343.
VerDate Mar<15>2010
16:56 Apr 28, 2014
Jkt 232001
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8540 (Final) Valuation
Tables (PS–100–88).
Abstract: The regulations require
individuals or fiduciaries to report
information on Forms 706 and 709 in
connection with the valuation of an
annuity, an interest for life or a term of
years, or a remainder or reversionary
interest.
Affected Public: Individuals or
households.
Estimated Annual Burden Hours:
4,500.
OMB Number: 1545–1629.
Type of Review: Extension without
change of a currently approved
collection.
Title: Paid Preparer’s Earned Income
Credit Checklist (Form 8867).
Form: Form 8867.
Abstract: Form 8867 must be
submitted with the tax return of any
taxpayer claiming the earned income
credit (EIC) if a preparer was paid to
complete the return. Paid preparers of
federal income tax returns or claims for
refund involving the EIC must meet due
diligence requirements in determining
the taxpayer’s eligibility for, and the
amount of, the EIC.
Affected Public: Businesses or other
for-profit organizations.
Estimated Annual Burden Hours:
17,824,793.
OMB Number: 1546–2072.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2007–35—
Statistical Sampling for purposes of
Section 199.
Abstract: This revenue procedure
provides guidance for determining
when statistical sampling may be used
for purposes of section 199 of the
Internal Revenue Code and establishes
acceptable statistical sampling
methodologies. The collection of
information in the revenue procedure
involves a recordkeeping requirement
for taxpayers that use statistical
sampling under section 199.
Affected Public: Businesses or other
for-profit organizations.
Estimated Annual Burden Hours:
2,400.
OMB Number: 1545–2081.
Type of Review: Extension without
change of a currently approved
collection.
Title: Form 8879–EX, IRS e-file
Signature Authorization for Forms 720,
2290, and 8849.
Form: Form 8879–EX.
Abstract: Form 8879–EX if used if a
taxpayer and the electronic return
PO 00000
Frm 00135
Fmt 4703
Sfmt 4703
originator (ERO) want to use a personal
identification number (PIN) to
electronically sign an electronic excise
tax return or request for refund. If
applicable, the form is also used to
authorize an electronic funds
fswithdrawal.
Affected Public: Businesses or other
for-profit organizations.
Estimated Annual Burden Hours:
46,800.
OMB Number: 1545–2096.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9424 (Final)—Loss on
Subsidiary Stock (REG–157711–02).
Abstract: This document contains
final regulations under sections 358,
362(e)(2), and 1502 of the Internal
Revenue Code. The regulations apply to
corporations filing consolidated returns,
and corporations that enter into certain
tax-free reorganizations. They provide
rules for determining the tax
consequences of a member’s transfer
(including by deconsolidation and
worthlessness) of loss shares of
subsidiary stock. In addition, the
regulations provide that section
362(e)(2) generally does not apply to
transactions between members of a
consolidated group. Finally, the
regulations conform or clarify various
provisions of the consolidated return
regulations, including those relating to
adjustments to subsidiary stock basis.
Affected Public: Businesses or other
for-profit organizations.
Estimated Annual Burden Hours: 25.
OMB Number: 1545–2208.
Type of Review: Revision of a
currently approved collection.
Title: Generic Clearance for the
Collection of Qualitative Feedback on
Agency Service Delivery.
Abstract: The information collection
activity will garner qualitative customer
and stakeholder feedback in an efficient,
timely manner, in accordance with the
Administration’s commitment to
improving service delivery. By
qualitative feedback, we mean
information that provides useful
insights on perceptions and opinions,
but are not statistical surveys that yield
quantitative results that can be
generalized to the population of study.
This feedback will provide insights into
customer or stakeholder perceptions,
experiences and expectations, provide
an early warning of issues with service,
or focus attention on areas where
communication, training or changes in
operations might improve delivery of
products or services. These collections
will allow for ongoing, collaborative and
actionable communications between the
Agency and its customers and
E:\FR\FM\29APN1.SGM
29APN1
Federal Register / Vol. 79, No. 82 / Tuesday, April 29, 2014 / Notices
stakeholders. It will also allow feedback
to contribute directly to the
improvement of program management.
Feedback collected under this generic
clearance will provide useful
information, but it will not yield data
that can be generalized to the overall
population. This type of generic
clearance for qualitative information
will not be used for quantitative
information collections that are
designed to yield reliably actionable
results, such as monitoring trends over
time or documenting program
performance. Such data uses require
more rigorous designs that address: the
target population to which
generalizations will be made, the
sampling frame, the sample design
(including stratification and clustering),
the precision requirements or power
calculations that justify the proposed
sample size, the expected response rate,
methods for assessing potential nonresponse bias, the protocols for data
collection, and any testing procedures
that were or will be undertaken prior
fielding the study. Depending on the
degree of influence the results are likely
to have, such collections may still be
eligible for submission for other generic
mechanisms that are designed to yield
quantitative results.
Number of Respondents: 150,000.
Frequency of Response: Once per
request.
Average Minutes per Response: 60.
Estimated Annual Burden Hours:
150,000.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2014–09760 Filed 4–28–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
sroberts on DSK5SPTVN1PROD with NOTICES
April 24, 2014.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before May 29, 2014 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
VerDate Mar<15>2010
16:56 Apr 28, 2014
Jkt 232001
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at
OIRA_Submission@OMB.EOP.gov and
(2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite
8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request may be
found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545–1361.
Type of Review: Revision of a
currently approved collection.
Title: 26 CFR Part 52—Environmental
Taxes
Abstract: Section 4681 imposes a tax
on ozone-depleting chemicals sold or
used by a manufacturer or importer
thereof. Section 4681 also imposes a tax
on ozone-depleting chemicals sold or
used by a manufacturer or importer
thereof and imported taxable products
sold or used by an importer thereof. A
floor stocks tax is also imposed. Section
4682 provides exemptions and reduced
rates of tax for certain uses of ozonedepleting chemicals. These regulations
provide reporting and recordkeeping
rules.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Burden Hours: 75,250.
OMB Number: 1545–1774.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9187—Extensions of Time to
Elect Method for Determining Allowable
Loss.
Abstract: The information is
necessary to allow the taxpayer to make
certain elections to determine the
amount of allowable loss under Sec.
1.337(d)–2, Sec. 1.1502–20 as currently
in effect or under Sec. 1.1502–20 as
modified; to allow the taxpayer to waive
loss carryovers up to the amount of the
Sec. 1.150–20(g) election and to ensure
that loss is not disallowed under Sec.
1.337(d)–2 and basis is not reduced
under Sec. 1.337(d)–2 to the extent the
taxpayer establishes that the loss or
basis is not attributable to the
recognition of built in gain on the
disposition of an asset.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
36,720.
PO 00000
OMB Number: 1545–1821.
Frm 00136
Fmt 4703
Sfmt 4703
24063
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9327—Disclosure of Returns
and Return Information in Connection
with Written Contracts or Agreements
for the Acquisition of Property and
Services for Tax Administration (REG–
148867–03).
Abstract: Section 301.6103 (n)–1(d)
Notification requirements: Any person,
or agent or subcontractor of the person,
who receives returns or return
information under this section shall
provide written notice to his, her, or its
officers and employees receiving the
returns or return information that
returns or return information disclosed
to the officer or employee may be used
only for a purpose and to the extent
authorized by this section; and Further
inspection or disclosure of any returns
or return information for a purpose or to
an extent not authorized by this section
constitutes a misdemeanor, punishable
upon conviction by a fine or
imprisonment. Section 301.6103(n)–
1(e)(3) Safeguard of the regulations
require that before the execution of a
contract or agreement for the acquisition
of property or services under which
returns or return information will be
disclosed, the contract or agreement
must be made available to the IRS.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 250.
OMB Number: 1545–1898.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2004–47,
Simplified Alternate Procedure for
Making Late Reverse QTIP Election.
Abstract: This revenue procedure
provides a simplified alternate
procedure (in lieu of requesting a letter
ruling) for certain executors of estates
and trustees of trusts to request relief to
make a late reverse qualified terminable
interest property (QTIP) election under
section 2652 of the Code.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours: 54.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014–09686 Filed 4–28–14; 8:45 am]
BILLING CODE 4810–35–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
April 24, 2014.
The Department of the Treasury will
submit the following information
E:\FR\FM\29APN1.SGM
29APN1
Agencies
[Federal Register Volume 79, Number 82 (Tuesday, April 29, 2014)]
[Notices]
[Pages 24062-24063]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-09760]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
April 24, 2014.
The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before May 29, 2014 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8141, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by emailing PRA@treasury.gov, calling (202) 622-1295, or
viewing the entire information collection request at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-1341.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8619 (Final) Direct Rollovers and 20-Percent Withholding
Upon Eligible Rollover Distributions from Qualified Plans.
Abstract: These regulations provide rules implementing the
provisions of the Unemployment Compensation Amendments (Pub. L. 102-
318) requiring 20 percent income tax withholding upon certain
distributions from qualified pension plans or tax-sheltered annuities.
Affected Public: Individuals or households.
Estimated Annual Burden Hours: 2,129,669.
OMB Number: 1545-1343.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8540 (Final) Valuation Tables (PS-100-88).
Abstract: The regulations require individuals or fiduciaries to
report information on Forms 706 and 709 in connection with the
valuation of an annuity, an interest for life or a term of years, or a
remainder or reversionary interest.
Affected Public: Individuals or households.
Estimated Annual Burden Hours: 4,500.
OMB Number: 1545-1629.
Type of Review: Extension without change of a currently approved
collection.
Title: Paid Preparer's Earned Income Credit Checklist (Form 8867).
Form: Form 8867.
Abstract: Form 8867 must be submitted with the tax return of any
taxpayer claiming the earned income credit (EIC) if a preparer was paid
to complete the return. Paid preparers of federal income tax returns or
claims for refund involving the EIC must meet due diligence
requirements in determining the taxpayer's eligibility for, and the
amount of, the EIC.
Affected Public: Businesses or other for-profit organizations.
Estimated Annual Burden Hours: 17,824,793.
OMB Number: 1546-2072.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 2007-35--Statistical Sampling for purposes
of Section 199.
Abstract: This revenue procedure provides guidance for determining
when statistical sampling may be used for purposes of section 199 of
the Internal Revenue Code and establishes acceptable statistical
sampling methodologies. The collection of information in the revenue
procedure involves a recordkeeping requirement for taxpayers that use
statistical sampling under section 199.
Affected Public: Businesses or other for-profit organizations.
Estimated Annual Burden Hours: 2,400.
OMB Number: 1545-2081.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 8879-EX, IRS e-file Signature Authorization for Forms
720, 2290, and 8849.
Form: Form 8879-EX.
Abstract: Form 8879-EX if used if a taxpayer and the electronic
return originator (ERO) want to use a personal identification number
(PIN) to electronically sign an electronic excise tax return or request
for refund. If applicable, the form is also used to authorize an
electronic funds fswithdrawal.
Affected Public: Businesses or other for-profit organizations.
Estimated Annual Burden Hours: 46,800.
OMB Number: 1545-2096.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9424 (Final)--Loss on Subsidiary Stock (REG-157711-02).
Abstract: This document contains final regulations under sections
358, 362(e)(2), and 1502 of the Internal Revenue Code. The regulations
apply to corporations filing consolidated returns, and corporations
that enter into certain tax-free reorganizations. They provide rules
for determining the tax consequences of a member's transfer (including
by deconsolidation and worthlessness) of loss shares of subsidiary
stock. In addition, the regulations provide that section 362(e)(2)
generally does not apply to transactions between members of a
consolidated group. Finally, the regulations conform or clarify various
provisions of the consolidated return regulations, including those
relating to adjustments to subsidiary stock basis.
Affected Public: Businesses or other for-profit organizations.
Estimated Annual Burden Hours: 25.
OMB Number: 1545-2208.
Type of Review: Revision of a currently approved collection.
Title: Generic Clearance for the Collection of Qualitative Feedback
on Agency Service Delivery.
Abstract: The information collection activity will garner
qualitative customer and stakeholder feedback in an efficient, timely
manner, in accordance with the Administration's commitment to improving
service delivery. By qualitative feedback, we mean information that
provides useful insights on perceptions and opinions, but are not
statistical surveys that yield quantitative results that can be
generalized to the population of study. This feedback will provide
insights into customer or stakeholder perceptions, experiences and
expectations, provide an early warning of issues with service, or focus
attention on areas where communication, training or changes in
operations might improve delivery of products or services. These
collections will allow for ongoing, collaborative and actionable
communications between the Agency and its customers and
[[Page 24063]]
stakeholders. It will also allow feedback to contribute directly to the
improvement of program management.
Feedback collected under this generic clearance will provide useful
information, but it will not yield data that can be generalized to the
overall population. This type of generic clearance for qualitative
information will not be used for quantitative information collections
that are designed to yield reliably actionable results, such as
monitoring trends over time or documenting program performance. Such
data uses require more rigorous designs that address: the target
population to which generalizations will be made, the sampling frame,
the sample design (including stratification and clustering), the
precision requirements or power calculations that justify the proposed
sample size, the expected response rate, methods for assessing
potential non-response bias, the protocols for data collection, and any
testing procedures that were or will be undertaken prior fielding the
study. Depending on the degree of influence the results are likely to
have, such collections may still be eligible for submission for other
generic mechanisms that are designed to yield quantitative results.
Number of Respondents: 150,000.
Frequency of Response: Once per request.
Average Minutes per Response: 60.
Estimated Annual Burden Hours: 150,000.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2014-09760 Filed 4-28-14; 8:45 am]
BILLING CODE 4830-01-P