Proposed Collection; Comment Request for Revenue Procedure 2002-67, 70293-70294 [2015-28906]

Download as PDF Federal Register / Vol. 80, No. 219 / Friday, November 13, 2015 / Notices jstallworth on DSK7TPTVN1PROD with NOTICES was postponed due to the possibility of a Federal Government shutdown. DATES: The rescheduled meeting will be held on Tuesday, December 1, 2015, at 9:00 a.m., E.S.T. ADDRESSES: The meeting will be held in the Hearing Room on the first floor of the Board’s headquarters at 395 E Street SW., Washington, DC 20423. FOR FURTHER INFORMATION CONTACT: Michael Higgins (202) 245–0284; Michael.Higgins@stb.dot.gov. [Assistance for the hearing impaired is available through the Federal Information Relay Service (FIRS) at: (800) 877–8339]. SUPPLEMENTARY INFORMATION: RETAC was formed in 2007 to provide advice and guidance to the Board, and to serve as a forum for discussion of emerging issues related to the transportation of energy resources by rail, including coal, ethanol, and other biofuels, Establishment of a Rail Energy Transportation Advisory Committee, Docket No. EP 670. The purpose of this meeting is to continue discussions regarding issues such as rail performance, capacity constraints, infrastructure planning and development, and effective coordination among suppliers, carriers, and users of energy resources. Agenda items for this meeting include introduction of new members, a performance measures review, industry segment updates by RETAC members, a presentation on the outlook for U.S. coal consumption, and a roundtable discussion. The meeting, which is open to the public, will be conducted in accordance with the Federal Advisory Committee Act, 5 U.S.C. app. 2; Federal Advisory Committee Management regulations, 41 CFR part 102–3; RETAC’s charter; and Board procedures. Further communications about this meeting may be announced through the Board’s Web site at www.stb.dot.gov. Written Comments: Members of the public may submit written comments to RETAC at any time. Comments should be addressed to RETAC, c/o Michael Higgins, Surface Transportation Board, 395 E Street SW., Washington, DC 20423–0001 or Michael.Higgins@ stb.dot.gov. Authority: 49 U.S.C. 721, 49 U.S.C. 11101; 49 U.S.C. 11121. Decided: November 9, 2015. By the Board, Rachel D. Campbell, Director, Office of Proceedings. Brendetta S. Jones, Clearance Clerk. [FR Doc. 2015–28823 Filed 11–12–15; 8:45 am] BILLING CODE 4915–01–P VerDate Sep<11>2014 15:03 Nov 12, 2015 Jkt 238001 DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35963] BNSF Railway Company—Temporary Trackage Rights Exemption—Union Pacific Railroad Company Pursuant to a written temporary trackage rights agreement dated November 1, 2015, Union Pacific Railroad Company (UP) has agreed to grant restricted local temporary trackage rights to BNSF Railway Company (BNSF) as follows: (1) Between UP milepost 93.2 at Stockton, Cal., on UP’s Oakland Subdivision, and UP milepost 219.4 at Elsey, Cal., on UP’s Canyon Subdivision, a distance of 126.2 miles; and (2) between UP milepost 219.4 at Elsey and UP milepost 280.7 at Keddie, Cal., on UP’s Canyon Subdivision, a distance of 61.3 miles. The transaction is scheduled to be consummated on or after November 29, 2015, the effective date of the exemption (30 days after the exemption is filed). The purpose of this transaction is to permit BNSF to move empty and loaded ballast trains to and from the ballast pit at Elsey, which is adjacent to the UP rail line. The parties’ agreement provides that the trackage rights are temporary in nature and are scheduled to expire on December 31, 2018. As a condition to this exemption, any employee affected by the trackage rights will be protected by the conditions imposed in Norfolk & Western Railway—Trackage Rights—Burlington Northern, Inc., 354 I.C.C. 605 (1978), as modified in Mendocino Coast Railway— Lease & Operate—California Western Railroad, 360 I.C.C. 653 (1980). This notice is filed under 49 CFR 1180.2(d)(7).1 If it 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. Stay petitions must be filed by November 20, 2015 (at least 7 1 BNSF states that the verified notice is not filed under the Board’s class exemption for temporary trackage rights at 49 CFR 1180.2(d)(8), because the trackage rights are local rather than overhead. See R.R. Consolidation Procedures, 6 S.T.B. 910 (2003). Instead, BNSF has filed under the trackage rights class exemption at § 1180.2(d)(7) and concurrently has filed, in BNSF Railway Company—Temporary Trackage Rights Exemption—Union Pacific Railroad Company, Docket No. FD 35676 (Sub-No. 1), a petition for partial revocation of this exemption to permit these proposed local trackage rights to expire at midnight on December 31, 2018, as provided in the parties’ agreement. The Board will address that petition in a separate decision. PO 00000 Frm 00110 Fmt 4703 Sfmt 4703 70293 days before the exemption becomes effective). An original and 10 copies of all pleadings, referring to Docket No. FD 35963, must be filed with the Surface Transportation Board, 395 E Street SW., Washington, DC 20423–0001. In addition, a copy of each pleading must be served on Karl Morell, Karl Morell & Associates, 655 15th St. NW., Suite 225, Washington, DC 20005. Board decisions and notices are available on our Web site at ‘‘WWW.STB.DOT.GOV.’’ Decided: November 9, 2015. By the Board, Rachel D. Campbell, Director, Office of Proceedings. Brendetta S. Jones, Clearance Clerk. [FR Doc. 2015–28825 Filed 11–12–15; 8:45 am] BILLING CODE 4915–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2002– 67 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 2002–67, Settlement of Section 351 Contingent Liability Tax Shelter Cases. DATES: Written comments should be received on or before January 12, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Michael A. Joplin, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of revenue procedure should be directed to Sara Covington, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: SUMMARY: E:\FR\FM\13NON1.SGM 13NON1 jstallworth on DSK7TPTVN1PROD with NOTICES 70294 Federal Register / Vol. 80, No. 219 / Friday, November 13, 2015 / Notices Title: Settlement of Section 351 Contingent Liability Tax Shelter Cases. OMB Number: 1545–1801. Revenue Procedure Number: Revenue Procedure 2002–67. Abstract: Revenue Procedure 2002–67 prescribes procedures for taxpayers who elect to participate in a settlement initiative aimed at resolving tax shelter cases involving contingent liability transactions that are the same or similar to those described in Notice 2001–17 (‘‘contingent liability transaction’’). There are two resolution methodologies: A fixed concession procedure and a fast track dispute resolution procedure that includes binding arbitration. 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 individuals. Estimated Number of Respondents: 150. Estimated Average Time per Respondent: 50 hours. Estimated Total Annual Burden Hours: 7,500. 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 15:03 Nov 12, 2015 Jkt 238001 Approved: November 3, 2015. Michael A. Joplin, IRS Supervisory Tax Analyst. [FR Doc. 2015–28906 Filed 11–12–15; 8:45 am] BILLING CODE 4830–01–P U.S.-CHINA ECONOMIC AND SECURITY REVIEW COMMISSION Notice of Open Public Hearing; Correction U.S.-China Economic and Security Review Commission. ACTION: Notice; correction. AGENCY: The U.S.-China Commission published a document in the Federal Register on November 4, 2015, concerning notice of the official public release of the Commission’s 2015 Annual Report to Congress on November 18, 2015. The meeting location and time is now available. FOR FURTHER INFORMATION CONTACT: Anthony DeMarino, 202–624–1496. SUMMARY: Correction In the Federal Register of November 4, 2015, in FR Doc. 2015–28055 on page 68385, in the second column, correct the ‘‘Location, Date and Time’’ caption to read: Dates, Times, and Room Locations: Wednesday, November 18, 2015 (9 a.m. to 10 a.m. EST). Location: Dirksen Senate Office Building Room 106. Please check our Web site, www.uscc.gov, for possible changes to the public meeting and for information on the meeting location. Dated: November 4, 2015. Michael Danis, Executive Director, U.S.-China Economic and Security Review Commission. [FR Doc. 2015–28517 Filed 11–12–15; 8:45 am] BILLING CODE 1137–00–P UNITED STATES SENTENCING COMMISSION Sentencing Guidelines for United States Courts United States Sentencing Commission. ACTION: Notice of extension of deadline for public comment regarding the proposed amendment to the sentencing guidelines and commentary published on August 17, 2015 (80 FR 49314). AGENCY: On August 17, 2015, the United States Sentencing Commission published a notice in the Federal Register (80 FR 49314) requesting comment regarding a proposed SUMMARY: PO 00000 Frm 00111 Fmt 4703 Sfmt 4703 amendment to the sentencing guidelines and commentary. The proposed amendment and issues for comment published in the notice were as follows: A proposed amendment to revise the ‘‘crime of violence’’ and ‘‘drug trafficking offense’’ definitions in the career offender guideline and the illegal reentry guideline, including (A) A proposed amendment to § 4B1.2 (Definitions of Terms Used in Section 4B1.1) to delete the residual clause and revise the list of enumerated offenses in the ‘‘crime of violence’’ definition, (B) a proposed amendment to § 4B1.2 to implement an additional requirement related to the state felony classification in determining whether an offense qualifies as a felony under § 4B1.2, and (C) corresponding changes to the ‘‘crime of violence’’ and ‘‘drug trafficking offense’’ definitions in § 2L1.2 (Unlawfully Entering or Remaining in the United States) to bring them more into parallel with the definitions at § 4B1.2, and related issues for comment. The Commission further requested comment regarding retroactive application of the proposed amendment. The Commission is issuing this notice to advise the public that the period for public comment has been extended to November 25, 2015. The deadline was initially November 12, 2015. DATES: Public comment regarding the proposed amendment and issues for comment described in this notice should be received by the Commission not later than November 25, 2015. ADDRESSES: Public comment should be sent to the Commission by electronic mail or regular mail. The email address for public comment is Public_ Comment@ussc.gov. The regular mail address for public comment is United States Sentencing Commission, One Columbus Circle NE., Suite 2–500, Washington, DC 20002–8002, Attention: Public Affairs. FOR FURTHER INFORMATION CONTACT: Office of Legislative and Public Affairs, 202–502–4500, pubaffairs@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 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). E:\FR\FM\13NON1.SGM 13NON1

Agencies

[Federal Register Volume 80, Number 219 (Friday, November 13, 2015)]
[Notices]
[Pages 70293-70294]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-28906]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2002-
67

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 2002-67, Settlement of Section 351 Contingent 
Liability Tax Shelter Cases.

DATES: Written comments should be received on or before January 12, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Michael A. Joplin, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of revenue procedure should be directed to Sara Covington, at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet, at 
Sara.L.Covington@irs.gov.

SUPPLEMENTARY INFORMATION: 

[[Page 70294]]

    Title: Settlement of Section 351 Contingent Liability Tax Shelter 
Cases.
    OMB Number: 1545-1801.
    Revenue Procedure Number: Revenue Procedure 2002-67.
    Abstract: Revenue Procedure 2002-67 prescribes procedures for 
taxpayers who elect to participate in a settlement initiative aimed at 
resolving tax shelter cases involving contingent liability transactions 
that are the same or similar to those described in Notice 2001-17 
(``contingent liability transaction''). There are two resolution 
methodologies: A fixed concession procedure and a fast track dispute 
resolution procedure that includes binding arbitration.
    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 
individuals.
    Estimated Number of Respondents: 150.
    Estimated Average Time per Respondent: 50 hours.
    Estimated Total Annual Burden Hours: 7,500.
    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: November 3, 2015.
Michael A. Joplin,
IRS Supervisory Tax Analyst.
[FR Doc. 2015-28906 Filed 11-12-15; 8:45 am]
 BILLING CODE 4830-01-P