Proposed Information Collection; Comment Request, 53922-53923 [2015-22588]

Download as PDF 53922 Federal Register / Vol. 80, No. 173 / Tuesday, September 8, 2015 / Notices Dated: September 1, 2015. Sheila Andrews, Director, Taxpayer Advocacy Panel. DEPARTMENT OF THE TREASURY [FR Doc. 2015–22578 Filed 9–4–15; 8:45 am] Proposed Information Collection; Comment Request Internal Revenue Service BILLING CODE 4830–01–P Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: DEPARTMENT OF THE TREASURY Internal Revenue Service Open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee Internal Revenue Service (IRS), Treasury. AGENCY: ACTION: Notice of meeting. An open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. SUMMARY: The meeting will be held Thursday, October 1, 2015. DATES: FOR FURTHER INFORMATION CONTACT: Antoinette Ross at 1–888–912–1227 or (202) 317–4110. Notice is hereby given pursuant to section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be held Thursday, October 1, 2015, at 3:00 p.m. Eastern Time via teleconference. The public is invited to make oral comments or submit written statements for consideration. Due to limited conference lines, notification of intent to participate must be made with Antoinette Ross. For more information please contact: Antoinette Ross at 1– 888–912–1227 or (202) 317–4110, or write TAP Office, 1111 Constitution Avenue NW., Room 1509, National Office, Washington, DC 20224, or contact us at the Web site: http:// www.improveirs.org. asabaliauskas on DSK5VPTVN1PROD with NOTICES SUPPLEMENTARY INFORMATION: The committee will be discussing various issues related to Taxpayer Communications and public input is welcome. Dated: September 1, 2015. Sheila Andrews, Director, Taxpayer Advocacy Panel. [FR Doc. 2015–22590 Filed 9–4–15; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 17:18 Sep 04, 2015 Jkt 235001 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)). SUMMARY: Written comments should be received on or before November 9, 2015 to be assured of consideration. ADDRESSES: Direct all written comments to Christie A. Preston, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. Please send separate comments for each specific information collection listed below. You must reference the information collection’s title, form number, reporting or record-keeping requirement number, and OMB number (if any) in your comment. FOR FURTHER INFORMATION CONTACT: To obtain additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at Elaine.H.Christophe@irs.gov. SUPPLEMENTARY INFORMATION: DATES: Request for Comments The Department of the Treasury and the Internal Revenue Service, as part of their continuing effort to reduce paperwork and respondent burden, invite the general public and other Federal agencies to take this opportunity to comment on the proposed or continuing information collections listed below in this notice, as required by the Paperwork Reduction Act of 1995, (44 U.S.C. 3501 et seq.). Request for Comments: Comments submitted in response to this notice will be summarized and/or included in our request for Office of Management and Budget (OMB) approval of the relevant information collection. All comments will become a matter of public record. Please do not include any confidential PO 00000 Frm 00164 Fmt 4703 Sfmt 4703 or inappropriate material in your comments. We invite comments on: (a) Whether the collection of information is necessary for the proper performance of the agency’s functions, including whether the information has 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 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 the requested information. Currently, the IRS is seeking comments concerning the following forms, and reporting and record-keeping requirements: Title: Permitted Elimination of Preretirement Optional Forms of Benefit. OMB Number: 1545–1545. Regulation Project Number: REG– 107644–97. Abstract: This regulation permits an amendment of a qualified plan or other employee pension benefit plan that eliminates plan provisions for benefit distributions before retirement age but after age 701⁄2. The regulation affects employers that maintain qualified plans and other employee pension benefit plans, plan administrators of these plans and participants in these plans. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations and not-for-profit institutions. Estimated Number of Respondents: 135,000. Estimated Average Time per Respondent: 22 min. Estimated Total Annual Burden Hours: 48,800. Title: Travel Expenses of State Legislators. OMB Number: 1545–2115. Form Number: T.D. 9481 Abstract: This document contains final regulations relating to travel expenses of state legislators while away from home. The regulations affect eligible state legislators who make the election under section 162(h) of the Internal Revenue Code (Code). The regulations clarify the amount of travel expenses that a state legislator may deduct under section 162(h). E:\FR\FM\08SEN1.SGM 08SEN1 asabaliauskas on DSK5VPTVN1PROD with NOTICES Federal Register / Vol. 80, No. 173 / Tuesday, September 8, 2015 / Notices Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Individuals and Households. Estimated Number of Respondents: 7400. Estimated Time Per Respondent: .50 hours. Estimated Total Annual Burden Hours: 3700. Title: EE–63–88 (Final and temporary regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits; Listed Property; and REG–209785–95 (Final) Substantiation of Business Expenses. OMB Number: 1545–0771. Regulation Project Number: EE–63– 88; IA–140–86; and REG–209785–95. Abstract: EE–63–88—This regulation provides guidance on the tax treatment of taxable and nontaxable fringe benefits and general and specific rules for the valuation of taxable fringe benefits in accordance with Code sections 61 and 132. The regulation also provides guidance on exclusions from gross income for certain fringe benefits. IA– 140–86—This regulation provides guidance relating to the requirement that any deduction or credit with respect to business travel, entertainment, and gift expenses be substantiated with adequate records in accordance with Code section 274(d). The regulation also provides guidance on the taxation of fringe benefits and clarifies the types of records that are generally necessary to substantiate any deduction or credit for listed property. REG–209785–95—This regulation provides that taxpayers who deduct, or reimburse employees for, business expenses for travel, entertainment, gifts, or listed property are required to maintain certain records, including receipts, for expenses of $75 or more. Current Actions: There are no changes to these existing regulations. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households, business or other for-profit organizations, not-for profits institutions, farms and Federal, state, local or tribal governments. Estimated Number of Respondents: 28,582,150. Estimated Time per Respondent: 1 hr., 20 min. Estimated Total Annual Burden Hours: 37,922,688. Title: Qualifying Advanced Coal Project Program. VerDate Sep<11>2014 17:18 Sep 04, 2015 Jkt 235001 OMB Number: 1545–2003. Form Number: Notice 2006–24. Abstract: This notice establishes the qualifying advanced coal project program under § 48A of the Internal Revenue Code. The notice provides the time and manner for a taxpayer to apply for an allocation of qualifying advanced coal project credits and, once the taxpayer has received this allocation, the time and manner for the taxpayer to file for a certification of its qualifying advanced coal project. Current Actions: There are no changes to the total burden being made at this point in time. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations. Estimated Number of Respondents: 45. Estimated Time Per Respondent: 110 hours. Estimated Total Annual Burden Hours: 4,950. 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. Approved: September 1, 2015. Elaine Christophe, IRS Reports Clearance Officer. 53923 The meeting will be held Wednesday, October 14, 2015. DATES: Otis Simpson at 1–888–912–1227 or 202– 317–3332. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee will be held Wednesday, October 14, 2015, at 3:00 p.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Due to limited conference lines, notification of intent to participate must be made with Otis Simpson. For more information please contact: Otis Simpson at 1–888–912– 1227 or 202–317–3332, TAP Office, 1111 Constitution Avenue NW., Room 1509–National Office, Washington, DC 20224, or contact us at the Web site: http://www.improveirs.org. The committee will be discussing various issues related to the Taxpayer Assistance Centers and public input is welcomed. FOR FURTHER INFORMATION CONTACT: Dated: September 1, 2015. Sheila Andrews, Director, Taxpayer Advocacy Panel. [FR Doc. 2015–22582 Filed 9–4–15; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Fund Availability Under the Grants for Transportation of Veterans in Highly Rural Areas [FR Doc. 2015–22588 Filed 9–4–15; 8:45 am] BILLING CODE 4830–01–P Department of Veterans Affairs. Notice of funding availability (grant renewals). AGENCY: ACTION: DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. AGENCY: An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. SUMMARY: PO 00000 Frm 00165 Fmt 4703 Sfmt 4703 The Department of Veterans Affairs (VA) is announcing the availability of funds under the Grants for Transportation of Veterans in Highly Rural Areas. This Notice contains information concerning the Grants for Transportation of Veterans in Highly Rural Areas program, grant renewal application process, and amount of funding available. FOR FURTHER INFORMATION CONTACT: Darren Wallace, National Coordinator, Highly Rural Transportation Grants, Veterans Transportation Program, Chief Business Office (10NB2G), 2957 Clairmont Road, Atlanta, GA 30329; (404) 828–5380 (this is not a toll-free number); and Sylvester Wallace at sylvester.wallace2@va.gov. SUMMARY: E:\FR\FM\08SEN1.SGM 08SEN1

Agencies

[Federal Register Volume 80, Number 173 (Tuesday, September 8, 2015)]
[Notices]
[Pages 53922-53923]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-22588]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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)).

DATES: Written comments should be received on or before November 9, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Christie A. Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment.

FOR FURTHER INFORMATION CONTACT: To obtain additional information, or 
copies of the information collection and instructions, or copies of any 
comments received, contact Elaine Christophe, at Internal Revenue 
Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet, at Elaine.H.Christophe@irs.gov.

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and the Internal Revenue Service, as 
part of their continuing effort to reduce paperwork and respondent 
burden, invite the general public and other Federal agencies to take 
this opportunity to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995, (44 U.S.C. 3501 et seq.).
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has 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 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 the 
requested information. Currently, the IRS is seeking comments 
concerning the following forms, and reporting and record-keeping 
requirements:
    Title: Permitted Elimination of Preretirement Optional Forms of 
Benefit.
    OMB Number: 1545-1545.
    Regulation Project Number: REG-107644-97.
    Abstract: This regulation permits an amendment of a qualified plan 
or other employee pension benefit plan that eliminates plan provisions 
for benefit distributions before retirement age but after age 70\1/2\. 
The regulation affects employers that maintain qualified plans and 
other employee pension benefit plans, plan administrators of these 
plans and participants in these plans.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations and 
not-for-profit institutions.
    Estimated Number of Respondents: 135,000.
    Estimated Average Time per Respondent: 22 min.
    Estimated Total Annual Burden Hours: 48,800.

    Title: Travel Expenses of State Legislators.
    OMB Number: 1545-2115.
    Form Number: T.D. 9481
    Abstract: This document contains final regulations relating to 
travel expenses of state legislators while away from home. The 
regulations affect eligible state legislators who make the election 
under section 162(h) of the Internal Revenue Code (Code). The 
regulations clarify the amount of travel expenses that a state 
legislator may deduct under section 162(h).

[[Page 53923]]

    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and Households.
    Estimated Number of Respondents: 7400.
    Estimated Time Per Respondent: .50 hours.
    Estimated Total Annual Burden Hours: 3700.

    Title: EE-63-88 (Final and temporary regulations) Taxation of 
Fringe Benefits and Exclusions From Gross Income for Certain Fringe 
Benefits; IA-140-86 (Temporary) Fringe Benefits; Listed Property; and 
REG-209785-95 (Final) Substantiation of Business Expenses.
    OMB Number: 1545-0771.
    Regulation Project Number: EE-63-88; IA-140-86; and REG-209785-95.
    Abstract: EE-63-88--This regulation provides guidance on the tax 
treatment of taxable and nontaxable fringe benefits and general and 
specific rules for the valuation of taxable fringe benefits in 
accordance with Code sections 61 and 132. The regulation also provides 
guidance on exclusions from gross income for certain fringe benefits. 
IA-140-86--This regulation provides guidance relating to the 
requirement that any deduction or credit with respect to business 
travel, entertainment, and gift expenses be substantiated with adequate 
records in accordance with Code section 274(d). The regulation also 
provides guidance on the taxation of fringe benefits and clarifies the 
types of records that are generally necessary to substantiate any 
deduction or credit for listed property. REG-209785-95--This regulation 
provides that taxpayers who deduct, or reimburse employees for, 
business expenses for travel, entertainment, gifts, or listed property 
are required to maintain certain records, including receipts, for 
expenses of $75 or more.
    Current Actions: There are no changes to these existing 
regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for profits institutions, farms and Federal, 
state, local or tribal governments.
    Estimated Number of Respondents: 28,582,150.
    Estimated Time per Respondent: 1 hr., 20 min.
    Estimated Total Annual Burden Hours: 37,922,688.

    Title: Qualifying Advanced Coal Project Program.
    OMB Number: 1545-2003.
    Form Number: Notice 2006-24.
    Abstract: This notice establishes the qualifying advanced coal 
project program under Sec.  48A of the Internal Revenue Code. The 
notice provides the time and manner for a taxpayer to apply for an 
allocation of qualifying advanced coal project credits and, once the 
taxpayer has received this allocation, the time and manner for the 
taxpayer to file for a certification of its qualifying advanced coal 
project.
    Current Actions: There are no changes to the total burden being 
made at this point in time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 45.
    Estimated Time Per Respondent: 110 hours.
    Estimated Total Annual Burden Hours: 4,950.

    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.

    Approved: September 1, 2015.
Elaine Christophe,
IRS Reports Clearance Officer.
[FR Doc. 2015-22588 Filed 9-4-15; 8:45 am]
 BILLING CODE 4830-01-P