Proposed Collection; Comment Request for Form 8717-A, 73701 [2014-29088]

Download as PDF Federal Register / Vol. 79, No. 238 / Thursday, December 11, 2014 / Notices Written comments should be received on or before February 9, 2015 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 regulation should be addressed 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. DATES: mstockstill on DSK4VPTVN1PROD with NOTICES SUPPLEMENTARY INFORMATION: Title: Qualified Lessee Construction Allowances for Short-Term Leases. OMB Number: 1545–1661. Regulation Project Number: REG– 106010–98, (TD 8901). Abstract: The regulations provide guidance with respect to § 110, which provides a safe harbor whereby it will be assumed that a construction allowance provided by a lessor to a lessee is used to construct or improve lessor property when long-term property is constructed or improved and used pursuant to a short-term lease. The regulations ensure that both the lessee and the lessor consistently treat the property subject to construction allowance as nonresidential real property owned by the lessor. Current Actions: There is no change to these existing regulations. Type of review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 10,000. Estimated Average Time per Respondent: 1 hour. Estimated Total Annual Reporting Burden Hours: 10,000. 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: VerDate Sep<11>2014 19:07 Dec 10, 2014 Jkt 235001 (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: December 1, 2014. Christie Preston, IRS Reports Clearance Officer. [FR Doc. 2014–29089 Filed 12–10–14; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8717–A 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 8717–A, User Fee for Employee Plan Opinion or Advisory Letter Request. DATES: Written comments should be received on or before February 9, 2015 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 Allan Hopkins, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224 or through the Internet at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: SUMMARY: PO 00000 Frm 00160 Fmt 4703 Sfmt 9990 73701 Title: Form 8717–A, User Fee for Employee Plan Opinion or Advisory Letter. OMB Number: 1545–XXXX. Form Number: 8717–A. Abstract: The Omnibus Reconciliation Act of 1990 requires payment of a ‘‘user fee’’ with each application for a determination letter. Form 8717–A was created to provide filers the means to make payment and indicate the type of request. Current Actions: Request for new OMB approval. Type of Review: Approval for new information collection. Affected Public: Business or other forprofit organization, and not-for-profit institutions. Estimated Number of Responses: 1,000. Estimated Time per Response: 3 Hours, 34 minutes. Estimated Total Annual Burden Hours: 3,570. 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: December 4, 2014. Christie Preston, IRS Reports Clearance Officer. [FR Doc. 2014–29088 Filed 12–10–14; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\11DEN1.SGM 11DEN1

Agencies

[Federal Register Volume 79, Number 238 (Thursday, December 11, 2014)]
[Notices]
[Page 73701]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-29088]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8717-A

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter 
Request.

DATES: Written comments should be received on or before February 9, 
2015 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 Allan 
Hopkins, Internal Revenue Service, Room 6129, 1111 Constitution Avenue 
NW., Washington, DC 20224 or through the Internet at 
Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Form 8717-A, User Fee for Employee Plan Opinion or Advisory 
Letter.
    OMB Number: 1545-XXXX.
    Form Number: 8717-A.
    Abstract: The Omnibus Reconciliation Act of 1990 requires payment 
of a ``user fee'' with each application for a determination letter. 
Form 8717-A was created to provide filers the means to make payment and 
indicate the type of request.
    Current Actions: Request for new OMB approval.
    Type of Review: Approval for new information collection.
    Affected Public: Business or other for-profit organization, and 
not-for-profit institutions.
    Estimated Number of Responses: 1,000.
    Estimated Time per Response: 3 Hours, 34 minutes.
    Estimated Total Annual Burden Hours: 3,570.
    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: December 4, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-29088 Filed 12-10-14; 8:45 am]
BILLING CODE 4830-01-P