Proposed Collection; Comment Request for Revenue Procedure 2011-4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-8, 64505-64506 [2015-26934]
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Federal Register / Vol. 80, No. 205 / Friday, October 23, 2015 / Notices
(iii) has no pending or threatened
litigation that would materially affect its
ability to enter into and carry out the
activities specified in the Allocation
Agreement; and (iv) is not in default of
its articles of incorporation, bylaws or
other organizational documents, or any
agreements with the Federal
government.
If an Allocatee identifies Subsidiary
Allocatees, the CDFI Fund reserves the
right to require an Allocatee to provide
supporting documentation evidencing
that it Controls such entities prior to
entering into an Allocation Agreement
with the Allocatee and its Subsidiary
Allocatees. The CDFI Fund reserves the
right, in its sole discretion, to rescind its
allocation award if the Allocatee fails to
return the Allocation Agreement, signed
by the authorized representative of the
Allocatee, and/or provide the CDFI
Fund with any other requested
documentation, including an approved
legal opinion, within the deadlines set
by the CDFI Fund.
C. Fees: The CDFI Fund reserves the
right, in accordance with applicable
Federal law and, if authorized, to charge
allocation reservation and/or
compliance monitoring fees to all
entities receiving NMTC allocations.
Prior to imposing any such fee, the CDFI
Fund will publish additional
information concerning the nature and
amount of the fee.
D. Reporting: The CDFI Fund will
collect information, on at least an
annual basis from all Applicants that are
awarded NMTC allocations and/or are
recipients of QLICIs, including such
audited financial statements and
opinions of counsel as the CDFI Fund
deems necessary or desirable, in its sole
discretion. The CDFI Fund will require
the Applicant to retain information as
the CDFI Fund deems necessary or
desirable and shall provide such
information to the CDFI Fund when
requested to monitor each Allocatee’s
compliance with the provisions of its
Allocation Agreement and to assess the
impact of the NMTC Program in LowIncome Communities. The CDFI Fund
may also provide such information to
the IRS in a manner consistent with IRC
§ 6103 so that the IRS may determine,
among other things, whether the
Allocatee has used substantially all of
the proceeds of each QEI raised through
its NMTC allocation to make QLICIs.
The Allocation Agreement shall further
describe the Allocatee’s reporting
requirements.
The CDFI Fund reserves the right, in
its sole discretion, to modify these
reporting requirements if it determines
it to be appropriate and necessary;
however, such reporting requirements
VerDate Sep<11>2014
18:05 Oct 22, 2015
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64505
will be modified only after due notice
to Allocatees.
sessions, please visit the CDFI Fund’s
Web site at https://www.cdfifund.gov.
VII. Agency Contacts
The CDFI Fund will provide
programmatic and information
technology support related to the
allocation application between the
hours of 9:00 a.m. and 5:00 p.m. ET
through December 14, 2015. The CDFI
Fund will not respond to phone calls or
emails concerning the application that
are received after 5:00 p.m. ET on
December 14, 2015 until after the
allocation application deadline of
December 16, 2015. Applications and
other information regarding the CDFI
Fund and its programs may be obtained
from the CDFI Fund’s Web site at
https://www.cdfifund.gov. The CDFI
Fund will post on its Web site responses
to questions of general applicability
regarding the NMTC Program.
A. Information technology support:
Technical support can be obtained by
calling (202) 653–0422 or by email at
ithelpdesk@cdfi.treas.gov. People who
have visual or mobility impairments
that prevent them from accessing the
Low-Income Community maps using the
CDFI Fund’s Web site should call (202)
653–0422 for assistance. These are not
toll free numbers.
B. Programmatic support: If you have
any questions about the programmatic
requirements of this NOAA, contact the
CDFI Fund’s NMTC Program Manager
by email at cdfihelp@cdfi.treas.gov; or
by telephone at (202) 653–0421. These
are not toll-free numbers.
C. Administrative support: If you have
any questions regarding the
administrative requirements of this
NOAA, contact the CDFI Fund’s NMTC
Program Manager by email at cdfihelp@
cdfi.treas.gov, or by telephone at (202)
653–0421. These are not toll free
numbers.
D. IRS support: For questions
regarding the tax aspects of the NMTC
Program, contact Jian Grant and James
Holmes, Office of the Associate Chief
Counsel (Passthroughs and Special
Industries), IRS, by telephone at (202)
317–4137, or by facsimile at (202) 317–
6731. These are not toll free numbers.
Applicants wishing formal ruling
request should see IRS Internal Revenue
Bulletin 2015–1, issued January 2, 2015.
Authority: 26 U.S.C. 45D; 31 U.S.C. 321; 26
CFR 1.45D–1.
VIII. Information Sessions
In connection with this NOAA, the
CDFI Fund may conduct one or more
information sessions that will be
produced in Washington, DC and
broadcast over the internet via
webcasting as well as telephone
conference calls. For further information
on these upcoming information
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Dated: October 20, 2015.
Mary Ann Donovan,
Director, Community Development Financial
Institutions Fund.
[FR Doc. 2015–26971 Filed 10–22–15; 8:45 am]
BILLING CODE 4810–70–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2011–
4, Revenue Procedure 2011–5,
Revenue Procedure 2011–6, and
Revenue Procedure 2011–8
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 2011–4 (Letter
Rulings), Revenue Procedure 2011–5
(Technical Advice), Revenue Procedure
2011–6 (Determination Letters), and
Revenue Procedure 2011–8 (User Fees).
DATES: Written comments should be
received on or before December 22, 2015
to be assured of consideration.
ADDRESSES: Direct all written comments
to Elaine Christophe, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedures should
be directed to Allan Hopkins, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2011–4
(Letter Rulings), Revenue Procedure
2011–5 (Technical Advice), Revenue
Procedure 2011–6 (Determination
Letters), and Revenue Procedure
2011–8 (User Fees).
OMB Number: 1545–1520.
SUMMARY:
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64506
Federal Register / Vol. 80, No. 205 / Friday, October 23, 2015 / Notices
Revenue Procedure Number: Revenue
Procedure 2011–4, Revenue Procedure
2011–5, Revenue Procedure 2011–6, and
Revenue Procedure 2011–8.
Abstract: The information requested
in these revenue procedures is required
to enable the Office of the Division
Commissioner (Tax Exempt and
Government Entities) of the Internal
Revenue Service to give advice on filing
letter ruling, determination letter, and
technical advice requests, to process
such requests, and to determine the
amount of any user fees.
Current Actions: There are no changes
being made to these revenue procedures
at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and state, local or tribal
governments.
Estimated Number of Respondents:
83,074.
Estimated Time per Respondent: 2
hours, 8 minutes.
Estimated Total Annual Burden
Hours: 178,146.
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.
VerDate Sep<11>2014
18:05 Oct 22, 2015
Jkt 238001
Approved: October 13, 2015.
Elaine Christophe,
OMB Reports Clearance Officer.
[FR Doc. 2015–26934 Filed 10–22–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–31 and
Revenue Procedure 2009–43
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 Notice
2009–31, Election and Notice
Procedures for Multiemployer Plans
under Sections 204 and 205 of WRERA
and Revenue Procedure 2009–43,
Revocation of Elections by
Multiemployer Plans to Freeze Funded
Status under section 204 of WRERA.
DATES: Written comments should be
received on or before December 22, 2015
to be assured of consideration.
ADDRESSES: Direct all written comments
to Elaine Christophe, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of notice should be directed to
Allan Hopkins, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet, at
Allan.M.Hopkins@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Election and Notice Procedures
for Multiemployer Plans under Sections
204 and 205 of WRERA.
OMB Number: 1545–2141.
Notice Number: Notice 2009–31 and
Revenue Procedure 2009–43.
Abstract: Notice 2009–31 provides
guidance for sponsors of multiemployer
defined benefit plans relating to the
elections described in sections 204 and
205 of the Worker, Retiree, and
Employer Recovery Act of 2008, Public
Law 110–458 (WRERA), and on the
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Frm 00122
Fmt 4703
Sfmt 9990
notice required to be provided if a plan
sponsor makes an election under section
204. Revenue Procedure 2009–43
provides follow-up guidance to Notice
2009–31. This new guidance describes
procedures for revoking elections under
WRERA.
Current Actions: Renewal of OMB
approval. There is no change to the
paperwork burden previously approved
by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local, or tribal
governments.
Estimated Number of Respondents:
1,600.
Estimated Average Time Per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 1,600.
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: October 13, 2015.
Elaine Christophe,
IRS Reports Clearance Officer.
[FR Doc. 2015–26933 Filed 10–22–15; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 80, Number 205 (Friday, October 23, 2015)]
[Notices]
[Pages 64505-64506]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-26934]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2011-
4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue
Procedure 2011-8
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)). Currently, the IRS is soliciting comments concerning
Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5
(Technical Advice), Revenue Procedure 2011-6 (Determination Letters),
and Revenue Procedure 2011-8 (User Fees).
DATES: Written comments should be received on or before December 22,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments to Elaine Christophe, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedures should be directed to Allan Hopkins,
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure
2011-5 (Technical Advice), Revenue Procedure 2011-6 (Determination
Letters), and Revenue Procedure 2011-8 (User Fees).
OMB Number: 1545-1520.
[[Page 64506]]
Revenue Procedure Number: Revenue Procedure 2011-4, Revenue
Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-
8.
Abstract: The information requested in these revenue procedures is
required to enable the Office of the Division Commissioner (Tax Exempt
and Government Entities) of the Internal Revenue Service to give advice
on filing letter ruling, determination letter, and technical advice
requests, to process such requests, and to determine the amount of any
user fees.
Current Actions: There are no changes being made to these revenue
procedures at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state,
local or tribal governments.
Estimated Number of Respondents: 83,074.
Estimated Time per Respondent: 2 hours, 8 minutes.
Estimated Total Annual Burden Hours: 178,146.
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: October 13, 2015.
Elaine Christophe,
OMB Reports Clearance Officer.
[FR Doc. 2015-26934 Filed 10-22-15; 8:45 am]
BILLING CODE 4830-01-P
