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
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