Proposed Information Collection; Comment Request, 10852-10854 [2017-02985]

Download as PDF 10852 Federal Register / Vol. 82, No. 30 / Wednesday, February 15, 2017 / Notices A. Compensation Adjustments for the Chief Executive Officer B. Selection of TVA Board Chair Please call TVA Media Relations at (865) 632–6000, Knoxville, Tennessee. People who plan to attend the meeting and have special needs should call (865) 632–6000. Anyone who wishes to comment on any of the agenda in writing may send their comments to: TVA Board of Directors, Board Agenda Comments, 400 West Summit Hill Drive, Knoxville, Tennessee 37902. FOR MORE INFORMATION: Dated: February 9, 2017. Sherry A. Quirk, General Counsel. BILLING CODE 8120–08–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Joint Committee Internal Revenue Service (IRS), Treasury. AGENCY: Notice of meeting. An open meeting of the Taxpayer Advocacy Panel Joint 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 Wednesday, March 29, 2017. DATES: Kim Vinci at 1–888–912–1227 or 916–974– 5086. FOR FURTHER INFORMATION CONTACT: 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 Joint Committee will be held Wednesday, March 29, 2017, at 1:00 p.m. Eastern Time via teleconference. The public is invited to make oral comments or submit written statements for consideration. For more information please contact: Kim Vinci at 1–888–912–1227 or 916–974–5086, TAP Office, 4330 Watt Ave., Sacramento, CA 95821, or contact us at the Web site: http://www.improveirs.org. The agenda will include various committee issues for submission to the IRS and other TAP related topics. Public input is welcomed. mstockstill on DSK3G9T082PROD with NOTICES SUPPLEMENTARY INFORMATION: VerDate Sep<11>2014 18:44 Feb 14, 2017 Jkt 241001 [FR Doc. 2017–02981 Filed 2–14–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 8857 and 8857(SP) 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 Forms 8857 and 8857(SP), Request for Innocent Spouse Relief. DATES: Written comments should be received on or before April 17, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION: Title: Request for Innocent Spouse Relief. OMB Number: 1545–1596. Form Numbers: 8857 and 8857(SP). Abstract: Section 6013(e) of the Internal Revenue Code allows taxpayers to request, and IRS to grant, ‘‘innocent spouse’’ relief when: The taxpayer files a joint return with tax substantially understated; the taxpayer establishes no knowledge of, or benefit from, the understatement; and it would be inequitable to hold the taxpayer liable. Forms 8857 and 8857(SP) is used to request relief from liability of an understatement of tax on a joint return resulting from a grossly erroneous item attributable to the spouse. Current Actions: There are no changes being made to the forms at this time. SUMMARY: [FR Doc. 2017–03120 Filed 2–13–17; 11:15 am] ACTION: Dated: February 8, 2017. Antoinette Ross, Acting Director, Taxpayer Advocacy Panel. PO 00000 Frm 00119 Fmt 4703 Sfmt 4703 Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Respondents: 50,000. Estimated Time per Respondent: 4 hours, 49 minutes. Estimated Total Annual Burden Hours: 240,500. 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: February 6, 2017. Tuawana Pinkston, IRS Reports Clearance Officer. [FR Doc. 2017–02984 Filed 2–14–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Information Collection; Comment Request Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: E:\FR\FM\15FEN1.SGM 15FEN1 Federal Register / Vol. 82, No. 30 / Wednesday, February 15, 2017 / Notices 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. DATES: Written comments should be received on or before April 17, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or at Elaine.H.Christophe@irs.gov. 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 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at Elaine.H.Christophe@irs.gov. SUPPLEMENTARY INFORMATION: mstockstill on DSK3G9T082PROD with NOTICES SUMMARY: 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 VerDate Sep<11>2014 18:44 Feb 14, 2017 Jkt 241001 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: 1. Title: Constructive Transfers and Transfers of Property to a Third-Party on Behalf of a Spouse (§ 1.1041–2). OMB Number: 1545–1751. Regulation: TD 9035. Abstract: Constructive transfers and transfers of property to a third-party on behalf of a spouse. The regulation sets forth the required information that will permit spouses or former spouses to treat a redemption by a corporation of stock of one spouse or former spouse as a transfer of that stock to the other spouse or former spouse in exchange for the redemption proceeds and a redemption of the stock from the latter spouse or a former spouse in exchange for the redemption proceeds. 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, and businesses and other for-profit organizations. Estimated Number of Respondents: 1000. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 500. 2. Title: Rotable Spare Parts Safe Harbor Method. OMB Number: 1545–2070. Revenue Procedure Number: Rev. Proc. 2007–48. Abstract: The information for which the agency is requesting to collect will support a taxpayer’s claim for eligibility to use the safe harbor method of accounting for rotable spare parts provided in the proposed revenue procedures. The information will be submitted as a supporting schedule for the Form 3115, Application for Change in Accounting Method. Current Actions: There are no changes being made to the revenue procedures at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 300. Estimated Time per Respondent: 15 minutes. PO 00000 Frm 00120 Fmt 4703 Sfmt 4703 10853 Estimated Total Annual Burden Hours: 75. 3. Title: Valuation Tables. OMB Number: 1545–1343. Regulation: TD 9540. Abstract: This document contains final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available. Current Actions: There is no change to this existing regulation. Type of Review: Extension of OMB approval. Affected Public: Individuals or households. Estimated Number of Respondents: 6,000. Estimated Time per Respondent: 45 minutes. Estimated Total Annual Hours: 4,500. 4. Title: Communications Excise Tax; Prepaid Telephone Cards. OMB Number: 1545–1628. Regulation: Treasury Decision 8855 (REG–118620–97.) Abstract: Carriers must keep certain information documenting their sales of prepaid telephone cards to other carriers to avoid responsibility for collecting tax. The regulations provide rules for the application of the communications excise tax to prepaid telephone cards. Current Actions: There are no changes being made to this existing regulation. Type of Review: Extension of currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 104. Estimated Time per Respondent: 20 min. Estimated Total Annual Burden Hours: 34. 5. Title: Relief From Ruling Process For Making Late Reverse QTIP Election. OMB Number: 1545–1898. Regulation: Revenue Procedure 2004– 47. Abstract: Revenue Procedure 2004–47 provides alternative relief for taxpayers who failed to make a reverse QTIP election on an estate tax return. Instead of requesting a private letter ruling and paying the accompanying user fee the taxpayer may file certain documents with the Cincinnati Service Center directly to request relief. E:\FR\FM\15FEN1.SGM 15FEN1 10854 Federal Register / Vol. 82, No. 30 / Wednesday, February 15, 2017 / Notices mstockstill on DSK3G9T082PROD with NOTICES 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: Individuals or households. Estimated Number of Respondents: 6. Estimated Annual Average Time per Respondent: 9 hours. Estimated Total Annual Hours: 54. 6. Title: Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act. OMB Number: 1545–2178. Regulation: REG–118412–10. Abstract: This document contains interim final regulations implementing the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Patient Protection and Affordable Care Act regarding status as a grandfathered health plan. 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. Estimated Number of Respondents: 1,273,274. Estimated Total Annual Burden: 2,063 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 VerDate Sep<11>2014 18:44 Feb 14, 2017 Jkt 241001 revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Approved: February 3, 2017. Tuawana Pinkston, IRS Supervisory Tax Analyst. [FR Doc. 2017–02985 Filed 2–14–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Advisory Committee on the Readjustment of Veterans; Notice of Meeting The Department of Veterans Affairs (VA) gives notice under Public Law 92– 463 (Federal Advisory Committee Act) that a meeting of the Advisory Committee on the Readjustment of Veterans will be held Wednesday and Thursday, March 29 and 30, 2017. The meeting on both days will be conducted at the Readjustment Counseling Service (RCS) Headquarters Offices, located at 1717 H Street NW., Washington, DC 20006, in Conference Room 430C. The agenda for these two days will begin at 8:00 a.m. and end at 4:30 p.m. The meeting on both days is open to the public. The purpose of the Committee is to review the post-war readjustment needs of combat-theater Veterans and to evaluate the availability, effectiveness and coordination of VA programs required to meet Veterans’ readjustment service needs. The agenda for March 29 will include briefings from the Chief Readjustment Counseling Officer on the current activities of the Readjustment Counseling Service (RCS) Vet Centers to include the full scope of outreach and readjustment counseling services provided to combat-theater Veterans, Service members and their families. The PO 00000 Frm 00121 Fmt 4703 Sfmt 9990 briefing will also focus on the status of the reorganization of RCS and its Vet Centers system-wide in conjunction with the parallel transformation of the Veterans Health Administration (VHA) Veterans Integrated Service Network (VISN) transformation. On March 30, the Committee members will receive briefings from VHA’s mental health leadership on the mental health service needs of combattheater Veterans and on the coordination of Vet Center services with VHA mental health services to better service the combat-theater Veteran population. The agenda for both days will also include time for Committee strategic planning primarily focused on its annual operations plans for 2017/18, its 2017 field meeting agenda, and the target perspectives for its 19th annual report. No time will be allocated at this meeting for receiving oral presentations from the public. However, members of the public may direct written questions or submit prepared statements for review by the Committee before the meeting to Mr. Charles M. Flora, M.S.W., Designated Federal Officer, Readjustment Counseling Service, Department of Veterans Affairs, 810 Vermont Avenue NW., Washington, DC 20420. Because the meeting will be in a Government building, please provide valid photo identification for check-in. Please allow 15 minutes before the meeting for the check-in process. If you plan to attend or have questions concerning the meeting, please contact Mr. Flora at (202) 461–6525 or by email at charles.flora@va.gov. Dated: February 9, 2017. LaTonya L. Small, Advisory Committee Management Office. [FR Doc. 2017–02982 Filed 2–14–17; 8:45 am] BILLING CODE P E:\FR\FM\15FEN1.SGM 15FEN1

Agencies

[Federal Register Volume 82, Number 30 (Wednesday, February 15, 2017)]
[Notices]
[Pages 10852-10854]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-02985]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

[[Page 10853]]

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.

DATES: Written comments should be received on or before April 17, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224, or at Elaine.H.Christophe@irs.gov.
    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 6526, 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:
    1. Title: Constructive Transfers and Transfers of Property to a 
Third-Party on Behalf of a Spouse (Sec.  1.1041-2).
    OMB Number: 1545-1751.
    Regulation: TD 9035.
    Abstract: Constructive transfers and transfers of property to a 
third-party on behalf of a spouse. The regulation sets forth the 
required information that will permit spouses or former spouses to 
treat a redemption by a corporation of stock of one spouse or former 
spouse as a transfer of that stock to the other spouse or former spouse 
in exchange for the redemption proceeds and a redemption of the stock 
from the latter spouse or a former spouse in exchange for the 
redemption proceeds.
    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, and businesses and 
other for-profit organizations.
    Estimated Number of Respondents: 1000.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 500.

    2. Title: Rotable Spare Parts Safe Harbor Method.
    OMB Number: 1545-2070.
    Revenue Procedure Number: Rev. Proc. 2007-48.
    Abstract: The information for which the agency is requesting to 
collect will support a taxpayer's claim for eligibility to use the safe 
harbor method of accounting for rotable spare parts provided in the 
proposed revenue procedures. The information will be submitted as a 
supporting schedule for the Form 3115, Application for Change in 
Accounting Method.
    Current Actions: There are no changes being made to the revenue 
procedures at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 300.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 75.

    3. Title: Valuation Tables.
    OMB Number: 1545-1343.
    Regulation: TD 9540.
    Abstract: This document contains final regulations relating to the 
use of actuarial tables in valuing annuities, interests for life or 
terms of years, and remainder or reversionary interests. These 
regulations will affect the valuation of inter vivos and testamentary 
transfers of interests dependent on one or more measuring lives. These 
regulations are necessary because section 7520(c)(3) directs the 
Secretary to update the actuarial tables to reflect the most recent 
mortality experience available.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of OMB approval.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 6,000.
    Estimated Time per Respondent: 45 minutes.
    Estimated Total Annual Hours: 4,500.

    4. Title: Communications Excise Tax; Prepaid Telephone Cards.
    OMB Number: 1545-1628.
    Regulation: Treasury Decision 8855 (REG-118620-97.)
    Abstract: Carriers must keep certain information documenting their 
sales of prepaid telephone cards to other carriers to avoid 
responsibility for collecting tax. The regulations provide rules for 
the application of the communications excise tax to prepaid telephone 
cards.
    Current Actions: There are no changes being made to this existing 
regulation.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 104.
    Estimated Time per Respondent: 20 min.
    Estimated Total Annual Burden Hours: 34.

    5. Title: Relief From Ruling Process For Making Late Reverse QTIP 
Election.
    OMB Number: 1545-1898.
    Regulation: Revenue Procedure 2004-47.
    Abstract: Revenue Procedure 2004-47 provides alternative relief for 
taxpayers who failed to make a reverse QTIP election on an estate tax 
return. Instead of requesting a private letter ruling and paying the 
accompanying user fee the taxpayer may file certain documents with the 
Cincinnati Service Center directly to request relief.

[[Page 10854]]

    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: Individuals or households.
    Estimated Number of Respondents: 6.
    Estimated Annual Average Time per Respondent: 9 hours.
    Estimated Total Annual Hours: 54.

    6. Title: Interim Final Rules for Group Health Plans and Health 
Insurance Coverage Relating to Status as a Grandfathered Health Plan 
under the Patient Protection and Affordable Care Act.
    OMB Number: 1545-2178.
    Regulation: REG-118412-10.
    Abstract: This document contains interim final regulations 
implementing the rules for group health plans and health insurance 
coverage in the group and individual markets under provisions of the 
Patient Protection and Affordable Care Act regarding status as a 
grandfathered health plan.
    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.
    Estimated Number of Respondents: 1,273,274.
    Estimated Total Annual Burden: 2,063 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.

    Approved: February 3, 2017.
Tuawana Pinkston,
IRS Supervisory Tax Analyst.
[FR Doc. 2017-02985 Filed 2-14-17; 8:45 am]
 BILLING CODE 4830-01-P