Proposed Collection; Comment Request for Revenue Procedure, 66617 [2015-27495]
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Federal Register / Vol. 80, No. 209 / Thursday, October 29, 2015 / Notices
Estimated Number of Respondents:
100.
Estimated Time Per Respondent: 9
hrs., 46 mins.
Estimated Total Annual Burden
Hours: 976.
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 19, 2015.
Michael A. Joplin,
IRS Reports Clearance Officer.
[FR Doc. 2015–27491 Filed 10–28–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
asabaliauskas on DSK5VPTVN1PROD with NOTICES
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
SUMMARY:
VerDate Sep<11>2014
23:37 Oct 28, 2015
Jkt 238001
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)). The IRS is soliciting
comments concerning information
collection requirements related to model
amendments and prototype program for
simple IRAS.
DATES: Written comments should be
received on or before December 28, 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 LaNita Van Dyke, Room
6517, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Model Amendments and
Prototype Program for SIMPLE IRAs.
OMB Number: 1545–1543. Revenue
Procedure Number: 97–29.
Abstract: This revenue procedure (1)
provides a model amendment that may
be used, prior to January 1, 1999, by a
sponsor of a prototype individual
retirement account or annuity (IRA) to
establish a SIMPLE IRA (an IRA
designed to accept contributions under
a SIMPLE IRA Plan described in
§ 408(p)) of the Internal Revenue Code;
(2) provides guidance on obtaining
opinion letters to drafters of prototype
SIMPLE IRAs; (3) provides permissive
amendments to sponsors of nonSIMPLE
IRAs; (4) announces the opening of a
program for prototype SIMPLE IRA
Plans; and (5) provides transitional
relief for users of SIMPLE IRAs and
SIMPLE IRA Plans that have not been
approved by the Internal Revenue
Service.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
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:
3,205.
Estimated Total Annual Reporting
Burden hours: 25,870.
The following paragraph applies to all
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 it displays a valid OMB control
PO 00000
Frm 00130
Fmt 4703
Sfmt 4703
66617
number. Books or records relating to a
collection 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 22, 2015.
Michael Joplin,
IRS Reports Clearance Officer.
[FR Doc. 2015–27495 Filed 10–28–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
2003–37
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
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 2003–37,
Documentation Provisions for Certain
Taxpayers Using the Fair Market Value
Method.
SUMMARY:
E:\FR\FM\29OCN1.SGM
29OCN1
Agencies
[Federal Register Volume 80, Number 209 (Thursday, October 29, 2015)]
[Notices]
[Page 66617]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-27495]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure
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)). The IRS is soliciting comments concerning information
collection requirements related to model amendments and prototype
program for simple IRAS.
DATES: Written comments should be received on or before December 28,
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 LaNita Van Dyke, Room
6517, 1111 Constitution Avenue NW., Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Model Amendments and Prototype Program for SIMPLE IRAs.
OMB Number: 1545-1543. Revenue Procedure Number: 97-29.
Abstract: This revenue procedure (1) provides a model amendment
that may be used, prior to January 1, 1999, by a sponsor of a prototype
individual retirement account or annuity (IRA) to establish a SIMPLE
IRA (an IRA designed to accept contributions under a SIMPLE IRA Plan
described in Sec. 408(p)) of the Internal Revenue Code; (2) provides
guidance on obtaining opinion letters to drafters of prototype SIMPLE
IRAs; (3) provides permissive amendments to sponsors of nonSIMPLE IRAs;
(4) announces the opening of a program for prototype SIMPLE IRA Plans;
and (5) provides transitional relief for users of SIMPLE IRAs and
SIMPLE IRA Plans that have not been approved by the Internal Revenue
Service.
Current Actions: There are no changes being made to the revenue
procedure at this time.
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: 3,205.
Estimated Total Annual Reporting Burden hours: 25,870.
The following paragraph applies to all 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 it displays a valid
OMB control number. Books or records relating to a collection 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 22, 2015.
Michael Joplin,
IRS Reports Clearance Officer.
[FR Doc. 2015-27495 Filed 10-28-15; 8:45 am]
BILLING CODE 4830-01-P