Proposed Collection; Comment Request for Revenue Procedure 2004-29, 14805 [2017-05594]
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asabaliauskas on DSK3SPTVN1PROD with NOTICES
Federal Register / Vol. 82, No. 54 / Wednesday, March 22, 2017 / Notices
taxpayer should be granted permission
to make late filings of certain statements
or notices under sections 897 and 1445.
The information submitted will include
a statement by the taxpayer
demonstrating reasonable cause for the
failure to timely make relevant filings
under sections 897 and 1445. This
revenue procedure provides a simplified
method for taxpayers to request relief
for late filings under sections 1.897–
2(g)(1)(ii)(A), 1.897–2(h)(2), 1.1445–
2(d)(2), 1.1445–5(b)(2), and 1.1445–
5(b)(4) of the Income Tax Regulations.
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: Businesses and other
for-profit organizations, Farms.
Estimated Number of Respondents:
250.
Estimated Total Annual Burden
Hours: 1,000 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.
VerDate Sep<11>2014
18:14 Mar 21, 2017
Jkt 241001
Approved: March 10, 2017.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2017–05598 Filed 3–21–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2004–
29
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.
Currently, the IRS is soliciting
comments concerning Rev. Proc. 2004–
29, Statistical Sampling in § 274
Context.
SUMMARY:
Written comments should be
received on or before May 22, 2017 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
Requests for additional information or
copies of the revenue procedure 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: Statistical Sampling in § 274
Context.
OMB Number: 1545–1847.
Revenue Procedure Number: Revenue
Procedure 2004–29.
Abstract: Revenue Procedure 2004–29
prescribes the statistical sampling
methodology by which taxpayers under
examination, making claims for refunds
or filing original returns may establish
the amounts of substantiated meal and
entertainment expenses that are
excepted from the 50% deduction
disallowance of § 274(n)(1) under
§ 274(n)(2)(A), (C), (D), or (E).
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
DATES:
PO 00000
Frm 00133
Fmt 4703
Sfmt 4703
14805
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
400.
Estimated Annual Average Time per
Respondent: 8 hours.
Estimated Total Annual Hours: 3,200.
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 13, 2017.
Laurie Brimmer,
IRS Reports Clearance Officer.
[FR Doc. 2017–05594 Filed 3–21–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
United States Mint
Notification of Rescheduled Citizens
Coinage Advisory Committee March
21, 2017, Public Meeting
Pursuant to United States
Code, Title 31, section 5135(b)(8)(C), the
United States Mint announces the
Citizens Coinage Advisory Committee
(CCAC) public meeting originally
scheduled for March 15, 2017, has been
rescheduled for March 21, 2017.
Date: March 21, 2017.
SUMMARY:
E:\FR\FM\22MRN1.SGM
22MRN1
]]>Agencies
[Federal Register Volume 82, Number 54 (Wednesday, March 22, 2017)]
[Notices]
[Page 14805]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-05594]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2004-
29
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. Currently, the IRS is soliciting
comments concerning Rev. Proc. 2004-29, Statistical Sampling in Sec.
274 Context.
DATES: Written comments should be received on or before May 22, 2017 to
be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington,
DC 20224.
Requests for additional information or copies of the revenue
procedure 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: Statistical Sampling in Sec. 274 Context.
OMB Number: 1545-1847.
Revenue Procedure Number: Revenue Procedure 2004-29.
Abstract: Revenue Procedure 2004-29 prescribes the statistical
sampling methodology by which taxpayers under examination, making
claims for refunds or filing original returns may establish the amounts
of substantiated meal and entertainment expenses that are excepted from
the 50% deduction disallowance of Sec. 274(n)(1) under Sec.
274(n)(2)(A), (C), (D), or (E).
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.
Estimated Number of Respondents: 400.
Estimated Annual Average Time per Respondent: 8 hours.
Estimated Total Annual Hours: 3,200.
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 13, 2017.
Laurie Brimmer,
IRS Reports Clearance Officer.
[FR Doc. 2017-05594 Filed 3-21-17; 8:45 am]
BILLING CODE 4830-01-P
