Proposed Collection; Comment Request for Revenue Procedure 99-21, 46306 [2014-18714]
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46306
Federal Register / Vol. 79, No. 152 / Thursday, August 7, 2014 / Notices
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.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 1
Hour.
Estimated Total Annual Burden
Hours: 2000.
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: July 29, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–18713 Filed 8–6–14; 8:45 am]
BILLING CODE 4830–01–P
emcdonald on DSK67QTVN1PROD with NOTICES
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 99–21
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
VerDate Mar<15>2010
17:14 Aug 06, 2014
Jkt 232001
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
limitations on credit or refund.
DATES: Written comments should be
received on or before October 6, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of revenue procedure should be
directed to LaNita Van Dyke, Internal
Revenue Service, room 6517, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet at
LanitaVanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Limitations on Credit or Refund.
OMB Number: 1545–1649.
Revenue Procedure Number: Revenue
Procedure 99–21.
Abstract: Generally, under section
6511(a), a taxpayer must file a claim for
credit or refund of tax within three years
after the date of filing a tax return or
within two years after the date of
payment of the tax, whichever period
expires later. Under section 6511(h), the
statute of limitations on claims for
credit or refund is suspended for any
period of an individual taxpayer’s life
during which the taxpayer is unable to
manage his or her financial affairs
because of a medically determinable
mental or physical impairment, if the
impairment can be expected to result in
death, or has lasted (or can be expected
to last) for a continuous period of not
less than 12 months.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
48,200.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 24,100.
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
SUMMARY:
PO 00000
Frm 00061
Fmt 4703
Sfmt 4703
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: July 29, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–18714 Filed 8–6–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Quarterly Publication of Individuals,
Who Have Chosen To Expatriate, as
Required by Section 6039G
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
Notice.
This notice is provided in
accordance with IRC section 6039G of
the Health Insurance Portability and
Accountability Act (HIPPA) of 1996, as
amended. This listing contains the name
of each individual losing United States
citizenship (within the meaning of
section 877(a) or 877A) with respect to
whom the Secretary received
information during the quarter ending
June 30, 2014. For purposes of this
listing, long-term residents, as defined
in section 877(e)(2), are treated as if they
were citizens of the United States who
lost citizenship.
SUMMARY:
E:\FR\FM\07AUN1.SGM
07AUN1
]]>Agencies
[Federal Register Volume 79, Number 152 (Thursday, August 7, 2014)]
[Notices]
[Page 46306]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-18714]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 99-21
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
limitations on credit or refund.
DATES: Written comments should be received on or before October 6, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of revenue procedure should be directed to LaNita Van Dyke,
Internal Revenue Service, room 6517, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet at LanitaVanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Limitations on Credit or Refund.
OMB Number: 1545-1649.
Revenue Procedure Number: Revenue Procedure 99-21.
Abstract: Generally, under section 6511(a), a taxpayer must file a
claim for credit or refund of tax within three years after the date of
filing a tax return or within two years after the date of payment of
the tax, whichever period expires later. Under section 6511(h), the
statute of limitations on claims for credit or refund is suspended for
any period of an individual taxpayer's life during which the taxpayer
is unable to manage his or her financial affairs because of a medically
determinable mental or physical impairment, if the impairment can be
expected to result in death, or has lasted (or can be expected to last)
for a continuous period of not less than 12 months.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 48,200.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 24,100.
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: July 29, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-18714 Filed 8-6-14; 8:45 am]
BILLING CODE 4830-01-P
