Proposed Collection; Comment Request for Revenue Procedure 2009-14, 48956-48957 [2015-20089]

Download as PDF 48956 Federal Register / Vol. 80, No. 157 / Friday, August 14, 2015 / Notices Web site at https:// primis.phmsa.dot.gov/meetings/ MtgHome.mtg?mtg=103 as they become available. Please note that the public workshop will be webcast, and presentations will be available via the meeting Web site after the conclusion of the meeting. The workshop will be open to members of the public. DEPARTMENT OF TRANSPORTATION DEPARTMENT OF THE TREASURY Surface Transportation Board Internal Revenue Service [Docket No. FD 35946] Proposed Collection; Comment Request for Revenue Procedure 2009– 14 Issued in Washington, DC, on August 11, 2015, under authority delegated in 49 CFR 1.97. Alan K. Mayberry, Deputy Associate Administrator for Policy and Programs. Flatiron Rail Inc. (FRINC), a noncarrier, has filed a verified notice of exemption under 49 CFR 1150.31 to acquire by lease from Yreka Western Railroad Company (YW) and to operate 10.2 miles of railroad between mileposts 0.0 near Yreka and 10.2 near Montaque, in Siskiyou County, Cal. The transaction may be consummated on or after August 30, 2015, the effective date of the exemption (30 days after the exemption was filed). FRINC certifies that, as a result of this transaction, its projected revenues will not result in the creation of a Class II or Class I rail carrier and will not exceed $5 million. FRINC states that on July 21, 2015, it entered into a memorandum of understanding (memorandum) with YW for FRINC to lease and operate the railroad with an option to purchase the rail line. FRINC certifies that the memorandum contains no interchange commitment between the parties. If the verified notice contains false or misleading information, the exemption is void ab initio. Petitions to revoke the exemption under 49 U.S.C. 10502(d) may be filed at any time. The filing of a petition to revoke will not automatically stay the effectiveness of the exemption. Petitions to stay must be filed no later than August 21, 2015 (at least 7 days before the exemption becomes effective). An original and 10 copies of all pleadings, referring to Docket No. FD 35946, must be filed with the Surface Transportation Board, 395 E Street SW., Washington, DC 20423–0001. In addition, a copy must be served on Fritz R. Kahn, 1919 M St. NW., 7th Floor, Washington, DC 20036. Board decisions and notices are available on our Web site at WWW.STB.DOT.GOV. [FR Doc. 2015–20065 Filed 8–13–15; 8:45 am] BILLING CODE 4910–60–P DEPARTMENT OF TRANSPORTATION Saint Lawrence Seaway Development Corporation asabaliauskas on DSK5VPTVN1PROD with NOTICES Advisory Board; Notice of Meeting Pursuant to Section 10(a)(2) of the Federal Advisory Committee Act (Pub. L. 92–463; 5 U.S.C. App. I), notice is hereby given of a meeting of the Advisory Board of the Saint Lawrence Seaway Development Corporation (SLSDC), to be held from 8:00 a.m. to 10:00 a.m. (EDT) on Tuesday, September 1, 2015, at Duluth Seaway Port Authority, 1200 Port Terminal Road, Duluth, Minnesota 55802. The agenda for this meeting will be as follows: Opening Remarks; Consideration of Minutes of Past Meeting; Quarterly Report; Old and New Business; Closing Discussion; Adjournment. Attendance at the meeting is open to the interested public but limited to the space available. With the approval of the Administrator, members of the public may present oral statements at the meeting. Persons wishing further information should contact, not later than Thursday, August 27, 2015, Carrie Lavigne, Chief Counsel, Saint Lawrence Seaway Development Corporation, 180 Andrews Street, Massena, NY 13662; 315–764–3231. Any member of the public may present a written statement to the Advisory Board at any time. Flatiron Rail Inc.—Lease and Operation Exemption—Yreka Western Railroad Company Issued at Washington, DC, on August 11, 2015. Carrie Lavigne, Chief Counsel. Decided: August 11, 2015. By the Board, Rachel D. Campbell, Director, Office of Proceedings. Kenyatta Clay, Clearance Clerk. [FR Doc. 2015–20120 Filed 8–13–15; 8:45 am] [FR Doc. 2015–20078 Filed 8–13–15; 8:45 am] BILLING CODE 4910–61–P BILLING CODE 4915–01–P VerDate Sep<11>2014 18:50 Aug 13, 2015 Jkt 235001 PO 00000 Frm 00153 Fmt 4703 Sfmt 4703 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 Revenue Procedure 2009–14, Pre-filing Agreement Program. DATES: Written comments should be received on or before October 13, 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 regulations should be directed to R. Joseph Durbala at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 317–5746, or through the internet at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Pre-filing Agreement Program. OMB Number: 1545–1684. Regulation Project Number: Revenue Procedure 2009–14. Abstract: This revenue procedure permits a taxpayer under the jurisdiction of the Large Business and International Division (LB&I) to request that the Service examine specific issues relating to tax returns before those returns are filed. This revenue procedure provides the framework within which a taxpayer and the Service may work together in a cooperative environment to resolve, after examination, issues accepted into the program. If the taxpayer and the Service are able to resolve the examined issues before the returns that they affect are filed, this revenue procedure authorizes the taxpayer and the Service to memorialize their agreement by executing an LB&I Pre-Filing Agreement (PFA). SUMMARY: E:\FR\FM\14AUN1.SGM 14AUN1 asabaliauskas on DSK5VPTVN1PROD with NOTICES Federal Register / Vol. 80, No. 157 / Friday, August 14, 2015 / Notices Current Actions: There are no changes to the total burden previously approved for this collection. However, updates are being requested to the estimated number of respondents/recordkeepers and the estimated time per response to be more consistent with taxpayer timeframes. We are making this submission for renewal purposes. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents/ Recordkeepers: 18. Estimated Time per Response: 729 hours, 40 minutes. Estimated Total Annual Burden Hours: 13,134. The following paragraph applies to all the collections of information covered by this notice. 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: August 10, 2015. Christie Preston, IRS, Reports Clearance Officer. [FR Doc. 2015–20089 Filed 8–13–15; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 18:50 Aug 13, 2015 Jkt 235001 UNITED STATES SENTENCING COMMISSION Final Priorities for Amendment Cycle United States Sentencing Commission. ACTION: Notice of final priorities. AGENCY: In June 2015, the Commission published a notice of possible policy priorities for the amendment cycle ending May 1, 2016. See 80 FR 36594 (June 25, 2015). After reviewing public comment received pursuant to the notice of proposed priorities, the Commission has identified its policy priorities for the upcoming amendment cycle and hereby gives notice of these policy priorities. FOR FURTHER INFORMATION CONTACT: Jeanne Doherty, Public Affairs Officer, 202–502–4502, jdoherty@ussc.gov. SUPPLEMENTARY INFORMATION: The United States Sentencing Commission is an independent agency in the judicial branch of the United States Government. The Commission promulgates sentencing guidelines and policy statements for federal sentencing courts pursuant to 28 U.S.C. 994(a). The Commission also periodically reviews and revises previously promulgated guidelines pursuant to 28 U.S.C. 994(o) and submits guideline amendments to the Congress not later than the first day of May each year pursuant to 28 U.S.C. 994(p). Pursuant to 28 U.S.C. 994(g), the Commission intends to consider the issue of reducing costs of incarceration and overcapacity of prisons, to the extent it is relevant to any identified priority. As part of its statutory authority and responsibility to analyze sentencing issues, including operation of the federal sentencing guidelines, the Commission has identified its policy priorities for the amendment cycle ending May 1, 2016. The Commission recognizes, however, that other factors, such as the enactment of any legislation requiring Commission action, may affect the Commission’s ability to complete work on any or all of its identified priorities by the statutory deadline of May 1, 2016. Accordingly, it may be necessary to continue work on any or all of these issues beyond the amendment cycle ending on May 1, 2016. As so prefaced, the Commission has identified the following priorities: (1) Continuation of its work with Congress and other interested parties on statutory mandatory minimum penalties to implement the recommendations set forth in the Commission’s 2011 report to Congress, titled Mandatory Minimum SUMMARY: PO 00000 Frm 00154 Fmt 4703 Sfmt 4703 48957 Penalties in the Federal Criminal Justice System, including its recommendations regarding the severity and scope of mandatory minimum penalties, consideration of expanding the ‘‘safety valve’’ at 18 U.S.C. 3553(f), and elimination of the mandatory ‘‘stacking’’ of penalties under 18 U.S.C. 924(c), and to develop appropriate guideline amendments in response to any related legislation. (2) Continuation of its multi-year examination of the overall structure of the guidelines post-Booker, possibly including recommendations to Congress on any statutory changes and development of any guideline amendments that may be appropriate. As part of this examination, the Commission intends to study possible approaches to (A) simplify the operation of the guidelines, promote proportionality, and reduce sentencing disparities, (B) appropriately account for the defendant’s role, culpability, and relevant conduct, and (C) encourage the use of alternatives to incarceration. (3) Continuation of its multi-year study of statutory and guideline definitions relating to the nature of a defendant’s prior conviction (e.g., ‘‘crime of violence,’’ ‘‘aggravated felony,’’ ‘‘violent felony,’’ ‘‘drug trafficking offense,’’ and ‘‘felony drug offense’’) and the impact of such definitions on the relevant statutory and guideline provisions (e.g., career offender, illegal reentry, and armed career criminal), possibly including recommendations to Congress on any statutory changes that may be appropriate and development of guideline amendments that may be appropriate. (4) Continuation of its study of the guidelines applicable to immigration offenses and related criminal history rules, and consideration of any amendments to such guidelines that may be appropriate in light of the information obtained from such study. (5) Continuation of its comprehensive, multi-year study of recidivism, including (A) examination of circumstances that correlate with increased or reduced recidivism; (B) possible development of recommendations for using information obtained from such study to reduce costs of incarceration and overcapacity of prisons; and (C) consideration of any amendments to the Guidelines Manual that may be appropriate in light of the information obtained from such study. (6) Continuation of its multi-year review of federal sentencing practices pertaining to imposition and violations of conditions of probation and supervised release, including possible E:\FR\FM\14AUN1.SGM 14AUN1

Agencies

[Federal Register Volume 80, Number 157 (Friday, August 14, 2015)]
[Notices]
[Pages 48956-48957]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-20089]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2009-
14

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 
Revenue Procedure 2009-14, Pre-filing Agreement Program.

DATES: Written comments should be received on or before October 13, 
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 regulations should be directed to R. Joseph Durbala at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 317-5746, or through the internet at 
RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Pre-filing Agreement Program.
    OMB Number: 1545-1684.
    Regulation Project Number: Revenue Procedure 2009-14.
    Abstract: This revenue procedure permits a taxpayer under the 
jurisdiction of the Large Business and International Division (LB&I) to 
request that the Service examine specific issues relating to tax 
returns before those returns are filed. This revenue procedure provides 
the framework within which a taxpayer and the Service may work together 
in a cooperative environment to resolve, after examination, issues 
accepted into the program. If the taxpayer and the Service are able to 
resolve the examined issues before the returns that they affect are 
filed, this revenue procedure authorizes the taxpayer and the Service 
to memorialize their agreement by executing an LB&I Pre-Filing 
Agreement (PFA).

[[Page 48957]]

    Current Actions: There are no changes to the total burden 
previously approved for this collection. However, updates are being 
requested to the estimated number of respondents/recordkeepers and the 
estimated time per response to be more consistent with taxpayer 
timeframes. We are making this submission for renewal purposes.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents/Recordkeepers: 18.
    Estimated Time per Response: 729 hours, 40 minutes.
    Estimated Total Annual Burden Hours: 13,134.
    The following paragraph applies to all the collections of 
information covered by this notice.
    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: August 10, 2015.
Christie Preston,
IRS, Reports Clearance Officer.
[FR Doc. 2015-20089 Filed 8-13-15; 8:45 am]
 BILLING CODE 4830-01-P