Submission for OMB Review; Comment Request, 37051-37052 [2015-15840]
Download as PDF
Federal Register / Vol. 80, No. 124 / Monday, June 29, 2015 / Notices
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: June 18, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–15788 Filed 6–26–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
Department of the Treasury.
Notice.
AGENCY:
mstockstill on DSK4VPTVN1PROD with NOTICES
ACTION:
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 July 29, 2015 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
VerDate Sep<11>2014
17:13 Jun 26, 2015
Jkt 235001
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 email at PRA@treasury.gov
or the entire information collection
request may be found at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
OMB Number: 1545–0064.
Type of Review: Extension without
change of a previously approved
collection.
Title: Application for Exemption
From Social Security and Medicare
Taxes and Waiver of Benefits.
Form: 4029.
Abstract: Form 4029 is used by
members of recognized religious groups
to apply for exemption from social
security and Medicare taxes under IRC
sections 1402(g) and 3127. The
information is used to approve or deny
exemption from social security and
Medicare taxes.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
3,792.
OMB Number: 1545–0387.
Type of Review: Extension without
change of a previously approved
collection.
Title: Application for Filing
Information Returns Electronically
(FIRE).
Form: 4419.
Abstract: Under section 6011(e)(2)(a)
of the Internal Revenue Code, any
person, including corporations,
partnerships, individuals, estates and
trusts, who is required to file 250 or
more information returns must file such
returns electronically. Payers required
to file electronically must complete
Form 4419 to receive authorization to
file.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
6,500.
OMB Number: 1545–1146.
Type of Review: Extension without
change of a previously approved
collection.
Title: Applicable Conventions Under
the Accelerated Cost Recovery System
(TD 8444—Final).
Abstract: The regulations describe the
time and manner of making the notation
required to be made on Form 4562
under certain circumstances when the
taxpayer transfer property in certain
non-recognition transactions. The
PO 00000
Frm 00091
Fmt 4703
Sfmt 4703
37051
information is necessary to monitor
compliance with the section 168 rules.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 70.
OMB Number: 1545–1356.
Type of Review: Extension without
change of a previously approved
collection.
Title: TD 8725—Miscellaneous
Sections Affected by the Taxpayer Bill
of Rights 2 and the Personal
Responsibility and Work Opportunity
Reconciliation Act of 1996.
Abstract: This document contains
final regulations relating to joint returns,
property exempt from levy, interest,
penalties, offers in compromise, and the
awarding of costs and certain fees. The
regulations reflect changes to the law
made by the Taxpayer Bill of Rights 2
and a conforming amendment made by
the Personal Responsibility and Work
Opportunity Reconciliation Act of 1996.
The regulations affect taxpayers with
respect to filing of returns, interest,
penalties, court costs, and payment,
deposit, and collection of taxes.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours: 86.
OMB Number: 1545–1788.
Type of Review: Revision of a
previously approved collection.
Title: Taxpayer Advocacy Panel (TAP)
Membership Application Process.
Form: 13013, 13013–D.
Abstract: The Federal Advisory
Committee Act requires that committee
membership be fairly balanced in terms
of points of view represented and the
functions to be performed. As a result,
members of specific committees often
have both the expertise and professional
skills that parallel the program
responsibilities of their sponsoring
agencies. Selection of committee
members is made based on the FACA’s
requirements and the potential
member’s background and
qualifications. Therefore, an
application, Form 13013, is needed to
ascertain the desired skills set for
membership. The TAP Tax Check
Waiver, Form 13013–D, must be signed
as a condition of membership. New and
continuing members of IRS Advisory
Committees/Councils are required to
undergo a tax compliance check. Once
signed by the applicant, the tax check
wavier authorizes the Government
Liaison Disclosure analysts to provide
the results to the appropriate IRS
officials.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours: 525.
OMB Number: 1545–1831.
E:\FR\FM\29JNN1.SGM
29JNN1
37052
Federal Register / Vol. 80, No. 124 / Monday, June 29, 2015 / Notices
mstockstill on DSK4VPTVN1PROD with NOTICES
Type of Review: Extension without
change of a previously approved
collection.
Title: TD 9157 (Final) Guidance
Regarding the Treatment of Certain
Contingent Payment Debt Instruments
With One or More Payments That Are
Denominated in, or Determined by
Reference to, a Nonfunctional Currency.
Abstract: The IRS needs the
information from the holder of certain
debt instruments in order to alert the
agency that the computation of interest
income/expense by the holder and
issuer will not be consistent. The
respondents will be holders of
contingent payment debt instruments
which require payments to be made in
or by reference to foreign currency. The
respondents will probably be
investment banks, however, may also
include others who hold these debt
instruments for investments.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 100.
OMB Number: 1545–1956.
Type of Review: Extension without
change of a previously approved
collection.
Title: Revenue Procedure 2007–25,
Regarding I.R.C. 6707A(e) and
Disclosure with the SEC.
Abstract: This revenue procedure
amplifies Rev. Proc. 2005–51, 2005–2
C.B. 296, which provides guidance to
persons who may be required to pay
certain penalties under sections 6662(h),
6662A, or 6707A of the Internal
Revenue Code, and who may be
required under section 6707A(e) to
disclose those penalties on reports filed
with the Securities and Exchange
Commission (SEC). This revenue
procedure describes the report on which
the disclosures must be made, the
information that must be disclosed, and
the deadlines by which persons must
make the disclosures on reports filed
VerDate Sep<11>2014
17:13 Jun 26, 2015
Jkt 235001
with the SEC in order to avoid
additional penalties under section
6707A(e).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 430.
OMB Number: 1545–2259.
Type of Review: Extension without
change of a previously approved
collection.
Title: Performance and Quality for
Small Wind Energy Property.
Abstract: Section 48(a)(3)(D) of the
Internal Revenue Code allows a credit
for energy property which meets, among
other requirements, the performance
and quality standards (if any) which
have been prescribed by the Secretary
by regulations (after consultation with
the Secretary of Energy), and are in
effect at the time of the acquisition of
the property. Energy property includes
small wind energy property. This notice
provides the performance and quality
standards that small wind energy
property must meet to qualify for the
energy credit under section 48.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 400.
Dated: June 24, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015–15840 Filed 6–26–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
VA National Academic Affiliations
Council Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under Federal
Advisory Committee Act, 5 U.S.C. App.
2 that the VA National Academic
Affiliations Council will meet via
conference call on September 23, 2015,
PO 00000
Frm 00092
Fmt 4703
Sfmt 9990
from 2 p.m. to 4 p.m. EST. The purpose
of the Council is to advise the Secretary
on matters affecting partnerships
between VA and its academic affiliates.
The Council will address the status of
the implementation of the Veterans
Access, Choice, and Accountability Act
of 2014’s Graduate Medical Education
expansion plan, discuss issues related to
VA contracting including the Veteran’s
Choice Program, and receive updates on
VA training programs. Plans for the
December Council meeting will be
provided. The Council will receive
public comments from 3:45 p.m. to 4
p.m. EST.
Interested persons may attend and/or
present oral statements to the Council.
The dial in number to attend the
conference call is: 1–800–767–1750. At
the prompt, enter access code 21382
then press #. Individuals seeking to
present oral statements are invited to
submit a 1–2 page summary of their
comments at the time of the meeting for
inclusion in the official meeting record.
Oral presentations will be limited to five
minutes or less, depending on the
number of participants. Interested
parties may also provide written
comments for review by the Council
prior to the meeting or at any time, via
email to, Steve.Trynosky@va.gov, or by
mail to Stephen K. Trynosky J.D.,
M.P.H., M.M.A.S., Designated Federal
Officer, Office of Academic Affiliations
(10A2D), 810 Vermont Avenue NW.,
Washington, DC 20420. Any member of
the public wishing to attend or seeking
additional information should contact
Mr. Trynosky via email or by phone at
(202) 461–6723.
Dated: June 23, 2015.
Jelessa M. Burney,
Federal Advisory Committee Management
Officer.
[FR Doc. 2015–15785 Filed 6–26–15; 8:45 am]
BILLING CODE 8320–01–P
E:\FR\FM\29JNN1.SGM
29JNN1
Agencies
[Federal Register Volume 80, Number 124 (Monday, June 29, 2015)]
[Notices]
[Pages 37051-37052]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-15840]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
AGENCY: Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
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 July 29, 2015 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 8140, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by email at PRA@treasury.gov or the entire information
collection request may be found at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
OMB Number: 1545-0064.
Type of Review: Extension without change of a previously approved
collection.
Title: Application for Exemption From Social Security and Medicare
Taxes and Waiver of Benefits.
Form: 4029.
Abstract: Form 4029 is used by members of recognized religious
groups to apply for exemption from social security and Medicare taxes
under IRC sections 1402(g) and 3127. The information is used to approve
or deny exemption from social security and Medicare taxes.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 3,792.
OMB Number: 1545-0387.
Type of Review: Extension without change of a previously approved
collection.
Title: Application for Filing Information Returns Electronically
(FIRE).
Form: 4419.
Abstract: Under section 6011(e)(2)(a) of the Internal Revenue Code,
any person, including corporations, partnerships, individuals, estates
and trusts, who is required to file 250 or more information returns
must file such returns electronically. Payers required to file
electronically must complete Form 4419 to receive authorization to
file.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 6,500.
OMB Number: 1545-1146.
Type of Review: Extension without change of a previously approved
collection.
Title: Applicable Conventions Under the Accelerated Cost Recovery
System (TD 8444--Final).
Abstract: The regulations describe the time and manner of making
the notation required to be made on Form 4562 under certain
circumstances when the taxpayer transfer property in certain non-
recognition transactions. The information is necessary to monitor
compliance with the section 168 rules.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 70.
OMB Number: 1545-1356.
Type of Review: Extension without change of a previously approved
collection.
Title: TD 8725--Miscellaneous Sections Affected by the Taxpayer
Bill of Rights 2 and the Personal Responsibility and Work Opportunity
Reconciliation Act of 1996.
Abstract: This document contains final regulations relating to
joint returns, property exempt from levy, interest, penalties, offers
in compromise, and the awarding of costs and certain fees. The
regulations reflect changes to the law made by the Taxpayer Bill of
Rights 2 and a conforming amendment made by the Personal Responsibility
and Work Opportunity Reconciliation Act of 1996. The regulations affect
taxpayers with respect to filing of returns, interest, penalties, court
costs, and payment, deposit, and collection of taxes.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 86.
OMB Number: 1545-1788.
Type of Review: Revision of a previously approved collection.
Title: Taxpayer Advocacy Panel (TAP) Membership Application
Process.
Form: 13013, 13013-D.
Abstract: The Federal Advisory Committee Act requires that
committee membership be fairly balanced in terms of points of view
represented and the functions to be performed. As a result, members of
specific committees often have both the expertise and professional
skills that parallel the program responsibilities of their sponsoring
agencies. Selection of committee members is made based on the FACA's
requirements and the potential member's background and qualifications.
Therefore, an application, Form 13013, is needed to ascertain the
desired skills set for membership. The TAP Tax Check Waiver, Form
13013-D, must be signed as a condition of membership. New and
continuing members of IRS Advisory Committees/Councils are required to
undergo a tax compliance check. Once signed by the applicant, the tax
check wavier authorizes the Government Liaison Disclosure analysts to
provide the results to the appropriate IRS officials.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 525.
OMB Number: 1545-1831.
[[Page 37052]]
Type of Review: Extension without change of a previously approved
collection.
Title: TD 9157 (Final) Guidance Regarding the Treatment of Certain
Contingent Payment Debt Instruments With One or More Payments That Are
Denominated in, or Determined by Reference to, a Nonfunctional
Currency.
Abstract: The IRS needs the information from the holder of certain
debt instruments in order to alert the agency that the computation of
interest income/expense by the holder and issuer will not be
consistent. The respondents will be holders of contingent payment debt
instruments which require payments to be made in or by reference to
foreign currency. The respondents will probably be investment banks,
however, may also include others who hold these debt instruments for
investments.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 100.
OMB Number: 1545-1956.
Type of Review: Extension without change of a previously approved
collection.
Title: Revenue Procedure 2007-25, Regarding I.R.C. 6707A(e) and
Disclosure with the SEC.
Abstract: This revenue procedure amplifies Rev. Proc. 2005-51,
2005-2 C.B. 296, which provides guidance to persons who may be required
to pay certain penalties under sections 6662(h), 6662A, or 6707A of the
Internal Revenue Code, and who may be required under section 6707A(e)
to disclose those penalties on reports filed with the Securities and
Exchange Commission (SEC). This revenue procedure describes the report
on which the disclosures must be made, the information that must be
disclosed, and the deadlines by which persons must make the disclosures
on reports filed with the SEC in order to avoid additional penalties
under section 6707A(e).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 430.
OMB Number: 1545-2259.
Type of Review: Extension without change of a previously approved
collection.
Title: Performance and Quality for Small Wind Energy Property.
Abstract: Section 48(a)(3)(D) of the Internal Revenue Code allows a
credit for energy property which meets, among other requirements, the
performance and quality standards (if any) which have been prescribed
by the Secretary by regulations (after consultation with the Secretary
of Energy), and are in effect at the time of the acquisition of the
property. Energy property includes small wind energy property. This
notice provides the performance and quality standards that small wind
energy property must meet to qualify for the energy credit under
section 48.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 400.
Dated: June 24, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015-15840 Filed 6-26-15; 8:45 am]
BILLING CODE 4830-01-P