Taxpayer Advocacy Panel Meeting Cancellation, 44196 [2015-18116]

Download as PDF 44196 Federal Register / Vol. 80, No. 142 / Friday, July 24, 2015 / Notices Number: The Financial Management Service (FMS) and the Bureau of Public Debt (BPD) have consolidated to become the Bureau of the Fiscal Service (Fiscal Service). Information collection requests previously held separately by FMS and BPD will now be identified by a 1530 prefix, designating Fiscal Service. Form Number: SF–1055. Abstract: The information is required to determine who is entitled to funds of a deceased Postal Savings depositor or deceased award holder. The form properly completed with supporting documents enables the Judgement Fund Branch to decide who is legally entitled to payment. Current Actions: Extension of a currently approved collection. Type of Review: Regular. Affected Public: Business or other forprofit. Estimated Number of Respondents: 400. Estimated Time per Respondent: 27 minutes. Estimated Total Annual Burden Hours: 180. 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. Dated: July 21, 2015. Bruce A. Sharp, Bureau Clearance Officer. [FR Doc. 2015–18195 Filed 7–23–15; 8:45 am] asabaliauskas on DSK5VPTVN1PROD with NOTICES BILLING CODE 4810–AS–P DEPARTMENT OF THE TREASURY Internal Revenue Service Taxpayer Advocacy Panel Meeting Cancellation Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting cancellation. AGENCY: VerDate Sep<11>2014 19:59 Jul 23, 2015 Jkt 235001 Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Joint Committee scheduled for Wednesday, July 29, 2015, at 1:00 p.m. Eastern Time via teleconference, which was originally published in the Federal Register on June 5, 2015, (Volume 80, Number 108, Page 32205). The meeting is cancelled pending face-to-face meeting in August 2015. FOR FURTHER INFORMATION CONTACT: Lisa Billups at 1–888–912–1227 or 214–413– 6523. SUMMARY: Dated: July 20, 2015. Sheila Andrews, Director, Taxpayer Advocacy Panel. [FR Doc. 2015–18116 Filed 7–23–15; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Art Advisory Panel—Notice of Availability of Report of 2014 Closed Meetings Internal Revenue Service, Treasury. ACTION: Notice. AGENCY: Pursuant to 5 U.S.C. App. 2, section 10(d), of the Federal Advisory Committee Act, and 5 U.S.C. 552b, of the Government in the Sunshine Act, a report summarizing the closed meeting activities of the Art Advisory Panel during Fiscal Year 2014 has been prepared. A copy of this report has been filed with the Assistant Secretary for Management of the Department of the Treasury. DATES: Effective Date: This notice is effective July 24, 2015. ADDRESSES: The report is available for public inspection and requests for copies should be addressed to: Internal Revenue Service, Freedom of Information Reading Room, Room 1621, 1111 Constitution Avenue NW., Washington, DC 20224, Telephone number (202) 622–5164 (not a toll free number). The report is also available at www.irs.gov. FOR FURTHER INFORMATION CONTACT: Maricarmen R. Cuello, AP:SO:AAS, Internal Revenue Service/Appeals, 51 SW. 1st Avenue, Room 1014, Miami, FL 33130, telephone (305) 982–5364 (not a toll free telephone number). SUPPLEMENTARY INFORMATION: It has been determined that this document is not a major rule as defined in E.O. 12291 and that a regulatory impact analysis therefore, is not required. Neither does this document constitute a rule subject SUMMARY: PO 00000 Frm 00178 Fmt 4703 Sfmt 4703 to the Regulatory Flexibility Act (5 U.S.C. chapter 6). Kirsten B. Wielobob, Chief, Appeals. The Art Advisory Panel of the Commissioner of Internal Revenue Annual Summary Report for Fiscal Year 2014 (Closed meeting activity) Overview Created in 1968, the Art Advisory Panel of the Commissioner of Internal Revenue (the Panel) provides advice and makes recommendations to the Art Appraisal Services (AAS) unit in the Office of Appeals for the Internal Revenue Service (IRS). Chartered under the Federal Advisory Committee Act (FACA), the Panel helps the IRS review and evaluate the acceptability of tangible personal property appraisals taxpayers submit to support the fair market value claimed on the wide range of works of art involved in income, estate, and gift tax returns. When a tax return selected for audit includes an appraisal of a single work of art or cultural property valued at $50,000 or more, the IRS examining agent or appeals officer must refer the case to AAS for possible referral to the Panel, unless a specific exception exists. The AAS staff supports and coordinates the Panel meetings, while the AAS appraisers independently review taxpayers’ appraisals for art works not referred to the Panel. The Panel provides essential information to help foster voluntary compliance. The information and recommendations play an important role in the IRS’s efforts to costeffectively address the potentially high abuse area of art valuation. The panelists provide information, advice, and insight into the world of art which cannot be obtained effectively from within the IRS. The Panel does not duplicate work performed in the IRS. The AAS appraisers review appraisals by researching publicly available information; the Panel provides additional knowledge of private sales based on their personal experience as dealers, scholars, and museum curators, and from information obtained from other members of their relatively small industry. The panelists’ knowledge is particularly beneficial when questions exist about the authenticity or condition of works of art. Art Appraisal Services takes steps to ensure objectivity and taxpayer privacy. Information provided to the panelists does not include the taxpayer’s name, the type of tax, the tax consequences of any adjustments to the value, or who did the appraisal. To minimize the possibility that panelists recognize a taxpayer’s entire collection, the art works are usually discussed in alphabetical order by artist or, in the case of decorative art, by object type. If there is a conflict of interest with a panelist and a work of art under review, the panelist does not participate in the discussion and is excused from that portion of the meeting. Before Panel meetings, AAS appraisers send photographs and written materials to the panelists about the works of art under E:\FR\FM\24JYN1.SGM 24JYN1

Agencies

[Federal Register Volume 80, Number 142 (Friday, July 24, 2015)]
[Notices]
[Page 44196]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-18116]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Taxpayer Advocacy Panel Meeting Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of meeting cancellation.

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SUMMARY: Notice is hereby given of the cancellation of the open meeting 
of the Taxpayer Advocacy Panel Joint Committee scheduled for Wednesday, 
July 29, 2015, at 1:00 p.m. Eastern Time via teleconference, which was 
originally published in the Federal Register on June 5, 2015, (Volume 
80, Number 108, Page 32205).
    The meeting is cancelled pending face-to-face meeting in August 
2015.

FOR FURTHER INFORMATION CONTACT: Lisa Billups at 1-888-912-1227 or 214-
413-6523.

    Dated: July 20, 2015.
Sheila Andrews,
Director, Taxpayer Advocacy Panel.
[FR Doc. 2015-18116 Filed 7-23-15; 8:45 am]
 BILLING CODE 4830-01-P