Proposed Collection; Comment Request For Regulation Project, 12783 [2016-05340]
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Federal Register / Vol. 81, No. 47 / Thursday, March 10, 2016 / Notices
Form Number: Form 14157 and Form
14157–A.
Abstract: These forms will be used by
taxpayers to report allegations of
misconduct by tax return preparers. The
forms are created specifically for tax
return preparer complaints and include
items necessary for the IRS to effectively
evaluate the complaint and route to the
appropriate function.
Current Actions: This is a request for
extension of a currently approved
collection.
Type of Review: Extension to
previously approved IC.
Affected Public: Individuals or
households and businesses and other
for-profits.
Estimated Number of Respondents:
1,500.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 1,500 hours.
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.
Dated: March 2, 2016.
R. Joseph Durbala,
IRS, Reports Clearance Analyst.
[FR Doc. 2016–05336 Filed 3–9–16; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
17:55 Mar 09, 2016
Jkt 238001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request For Regulation Project
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
subchapter S subsidiaries.
DATES: Written comments should be
received on or before May 9, 2016 to be
assured of consideration.
ADDRESSES: Direct all written comments
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 this regulation should be
directed to Allan Hopkins, 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: Subchapter S Subsidiaries.
OMB Number: 1545–1590.
Regulation Project Number: REG–
251698–96.
Abstract: This regulation relates to the
treatment of corporate subsidiaries of S
corporations and interprets the rules
added to the Internal Revenue Code by
section 1308 of the Small Business Job
Protection Act of 1996. The collection of
information required in the regulation is
necessary for a taxpayer to obtain,
retain, or terminate S corporation
treatment.
Current Actions: There is no change to
this regulation.
Type of Review: Reinstatement of a
previously approved collection.
Affected Public: Businesses or other
for-profit organizations, individuals,
and farms.
Estimated Number of Respondents:
10,660.
Estimated Time per Respondent: 57
minutes.
Estimated Total Annual Reporting
Burden Hours: 10,110.
SUMMARY:
PO 00000
Frm 00104
Fmt 4703
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12783
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: March 4, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016–05340 Filed 3–9–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 97–33
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
SUMMARY:
E:\FR\FM\10MRN1.SGM
10MRN1
]]>Agencies
[Federal Register Volume 81, Number 47 (Thursday, March 10, 2016)]
[Notices]
[Page 12783]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-05340]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request For Regulation Project
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
subchapter S subsidiaries.
DATES: Written comments should be received on or before May 9, 2016 to
be assured of consideration.
ADDRESSES: Direct all written comments 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 this regulation should be directed to Allan Hopkins, 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: Subchapter S Subsidiaries.
OMB Number: 1545-1590.
Regulation Project Number: REG-251698-96.
Abstract: This regulation relates to the treatment of corporate
subsidiaries of S corporations and interprets the rules added to the
Internal Revenue Code by section 1308 of the Small Business Job
Protection Act of 1996. The collection of information required in the
regulation is necessary for a taxpayer to obtain, retain, or terminate
S corporation treatment.
Current Actions: There is no change to this regulation.
Type of Review: Reinstatement of a previously approved collection.
Affected Public: Businesses or other for-profit organizations,
individuals, and farms.
Estimated Number of Respondents: 10,660.
Estimated Time per Respondent: 57 minutes.
Estimated Total Annual Reporting Burden Hours: 10,110.
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: March 4, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016-05340 Filed 3-9-16; 8:45 am]
BILLING CODE 4830-01-P
