Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 32602-32606 [2017-14823]
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Federal Register / Vol. 82, No. 134 / Friday, July 14, 2017 / Notices
• Web site: https://
www.regulations.gov. Follow the online
instructions for submitting comments.
• Fax: 202–493–2251.
• Mail: Docket Operations Facility,
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New Jersey Avenue SE., W12–140,
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• Hand Delivery: 1200 New Jersey
Avenue SE., Room W12–140,
Washington, DC 20590, between 9 a.m.
and 5 p.m., Monday through Friday,
except Federal Holidays.
Communications received by August
28, 2017 will be considered by FRA
before final action is taken. Comments
received after that date will be
considered if practicable.
Anyone can search the electronic
form of any written communications
and comments received into any of our
dockets by the name of the individual
submitting the comment (or signing the
document, if submitted on behalf of an
association, business, labor union, etc.).
Under 5 U.S.C. 553(c), DOT solicits
comments from the public to better
inform its processes. DOT posts these
comments, without edit, including any
personal information the commenter
provides, to www.regulations.gov, as
described in the system of records
notice (DOT/ALL–14 FDMS), which can
be reviewed at https://
www.transportation.gov/privacy. See
also https://www.regulations.gov/
privacyNotice for the privacy notice of
regulations.gov.
Robert C. Lauby,
Associate Administrator for Railroad Safety,
Chief Safety Officer.
[FR Doc. 2017–14808 Filed 7–13–17; 8:45 am]
BILLING CODE 4910–06–P
DEPARTMENT OF THE TREASURY
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Departmental Offices; Debt
Management Advisory Committee
Meeting
Notice is hereby given, pursuant to 5
U.S.C. App. 2, Sec. 10(a)(2), that a
meeting will be held at the Hay-Adams
Hotel, 16th Street and Pennsylvania
Avenue NW., Washington, DC, on
August 1, 2017 at 11:15 a.m. of the
following debt management advisory
committee: Treasury Borrowing
Advisory Committee of The Securities
Industry and Financial Markets
Association.
The agenda for the meeting provides
for a charge by the Secretary of the
Treasury or his designate that the
Committee discuss particular issues and
conduct a working session. Following
the working session, the Committee will
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present a written report of its
recommendations. The meeting will be
closed to the public, pursuant to 5
U.S.C. App. 2, Sec. 10(d) and Public
Law 103–202, Sec. 202(c)(1)(B) (31
U.S.C. Sec. 3121 note).
This notice shall constitute my
determination, pursuant to the authority
placed in heads of agencies by 5 U.S.C.
App. 2, Sec. 10(d) and vested in me by
Treasury Department Order No. 101–05,
that the meeting will consist of
discussions and debates of the issues
presented to the Committee by the
Secretary of the Treasury and the
making of recommendations of the
Committee to the Secretary, pursuant to
Public Law 103–202, Sec. 202(c)(1)(B).
Thus, this information is exempt from
disclosure under that provision and 5
U.S.C. Sec. 552b(c)(3)(B). In addition,
the meeting is concerned with
information that is exempt from
disclosure under 5 U.S.C. Sec.
552b(c)(9)(A). The public interest
requires that such meetings be closed to
the public because the Treasury
Department requires frank and full
advice from representatives of the
financial community prior to making its
final decisions on major financing
operations. Historically, this advice has
been offered by debt management
advisory committees established by the
several major segments of the financial
community. When so utilized, such a
committee is recognized to be an
advisory committee under 5 U.S.C. App.
2, Sec. 3.
Although the Treasury’s final
announcement of financing plans may
not reflect the recommendations
provided in reports of the Committee,
premature disclosure of the Committee’s
deliberations and reports would be
likely to lead to significant financial
speculation in the securities market.
Thus, this meeting falls within the
exemption covered by 5 U.S.C. Sec.
552b(c)(9)(A).
Treasury staff will provide a technical
briefing to the press on the day before
the Committee meeting, following the
release of a statement of economic
conditions and financing estimates. This
briefing will give the press an
opportunity to ask questions about
financing projections. The day after the
Committee meeting, Treasury will
release the minutes of the meeting, any
charts that were discussed at the
meeting, and the Committee’s report to
the Secretary.
The Office of Debt Management is
responsible for maintaining records of
debt management advisory committee
meetings and for providing annual
reports setting forth a summary of
Committee activities and such other
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matters as may be informative to the
public consistent with the policy of 5
U.S.C. Sec. 552(b). The Designated
Federal Officer or other responsible
agency official who may be contacted
for additional information is Fred
Pietrangeli, Director for Office of Debt
Management (202) 622–1876.
Dated: July 7, 2017.
Fred Pietrangeli,
Director (for Office of Debt Management).
[FR Doc. 2017–14621 Filed 7–13–17; 8:45 am]
BILLING CODE 4810–25–M
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
IRS Information Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
AGENCY:
ACTION:
Notice.
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
SUMMARY:
Comments should be received on
or before August 14, 2017 to be assured
of consideration.
DATES:
Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: TD 8612 (PS–102–88)—Income,
Gift and Estate Tax.
OMB Control Number: 1545–1360.
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Type of Review: Extension without
change of a currently approved
collection.
Abstract: This regulation concerns the
availability of the gift and estate tax
marital deduction when the donee
spouse or the surviving spouse is not a
United States citizen. The regulation
provides guidance to individuals or
fiduciaries: (1) For making a qualified
domestic trust election on the estate tax
return of a decedent whose surviving
spouse is not a United States citizen in
order that the estate may obtain the
marital deduction, and (2) for filing the
annual returns that such an election
may require.
Form: None.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 6,150.
Title: Renewable Electricity, Refined
Coal, and Indian Coal Production
Credit.
OMB Control Number: 1545–1362.
Type of Review: Revision of a
currently approved collection.
Abstract: Filers claiming the general
business credit for electricity produced
from certain renewable resources under
Internal Revenue Code sections 38 and
45 must file Form 8835.
Form: 8835.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 8,720.
Title: Consent To Extend the Time To
Assess Tax Under Section 367—Gain
Recognition Agreement.
OMB Control Number: 1545–1395.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 8838 is used to extend
the statute of limitations for U.S.
persons who transfer stock or securities
to a foreign corporation. The form is
filed when the transferor makes a gain
recognition agreement. This agreement
allows the transferor to defer the
payment of tax on the transfer. The IRS
uses Form 8838 so that it may assess tax
against the transferor after the
expiration of the original statute of
limitations.
Form: 8838.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 5,482.
Title: PS–268–82 (TD 8696)
Definitions Under Subchapter S of the
Internal Revenue Code.
OMB Control Number: 1545–1462.
Type of Review: Extension without
change of a previously approved
collection.
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Abstract: The regulations provide
definitions and special rules under Code
section 1377 which affect S corporations
and their shareholders.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1,000.
Title: TD 8960 (Final)—Deductibility,
Substantiation, and Disclosure of
Certain Charitable Contributions.
OMB Control Number: 1545–1464.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The final regulation
provides guidance regarding the
allowance of certain charitable
contribution deductions, the
substantiation requirements for
charitable contributions of $250 or
more, and the disclosure requirements
for quid pro quo contributions of $75 or
more. These regulations will affect
donee organizations and individuals
and entities that make payments to
donee organizations.
Form: None.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 1,957,000.
Title: Certain Transfers of Domestic
Stock or Securities by U.S. Persons to
Foreign Corporations—INTL–9–95 (TD
8702—Final).
OMB Control Number: 1545–1478.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Transfers of stock or
securities by U.S. persons in tax-free
transactions are treated as taxable
transactions when the acquirer is a
foreign corporation, unless an exception
applies (section 367(a)). Under the
regulations, no U.S. person will qualify
for an exception unless the U.S. target
company complies with certain
reporting requirements.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1,000.
Title: TD 8855—Communications
Excise Tax; Prepaid Telephone Cards
(Previously REG–118620–97).
OMB Control Number: 1545–1628.
Type of Review: Extension without
change of a previously approved
collection.
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
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application of the communication
excise tax to prepaid telephone cards.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 34.
Title: Paid Preparer’s Due Diligence
Checklist.
OMB Control Number: 1545–1629.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Form 8867 helps preparer’s
meet the due diligence requirements of
Code section 6695(g), which was added
by section 1085(a)(2) of the Taxpayer
Relief Act of 1997. Paid preparer’s of
Federal income tax returns or claims for
refund involving the earned income
credit (EIC) must meet the due diligence
requirements in determining if the
taxpayer is eligible for the EIC and the
amount of the credit. Failure to do so
could result in a $510 penalty for each
failure. Completion of Form 8867 is one
of the due diligence requirements.
Form: 8867.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 17,824,793.
Title: TD 8853 (Final),
Recharacterizing Financing
Arrangements Involving Fast-Pay Stock.
OMB Control Number: 1545–1642.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Section 1.7701(I)–3
recharacterizes fast-pay arrangements.
Certain participants in such
arrangements must file a statement that
includes the name of the corporation
that issued the fast-pay stock, and (to
the extent the filing taxpayer knows or
has reason to know) the terms of the
fast-pay stock, the date on which it was
issued, and the names and taxpayer
identification numbers of any
shareholders of any class of stock that
is not traded on an established
securities market.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 50.
Title: Request for Recovery of
Overpayments Under Arbitrage Rebate
Provisions.
OMB Control Number: 1545–1750.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Under Treasury Regulations
section 1.148–3(i), bond issuers may
recover an overpayment of arbitrage
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rebate paid to the United States under
Internal Revenue Code section 148.
Form 8038–R is used to request recovery
of any overpayment of arbitrage rebate
made under the arbitrage rebate
provisions.
Form: 9038–R.
Affected Public: State, Local, and
Tribal Governments.
Estimated Total Annual Burden
Hours: 2,458.
Title: Revenue Procedure 2008–38,
Revenue Procedure 2008–39, Revenue
Procedure 2008–40, Revenue Procedure
2008–41, Revenue Procedure 2008–42.
OMB Control Number: 1545–1752.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: RP 2008–40 allows issuers
of life insurance contracts that have
failed to meet the definition of life
insurance contract under section 7702
or to satisfy the requirements of section
101(f) of the IRC to cure these contracts
so that they do not fail section 7702 or
section 101(f). RP 2008–38 allows
issuers of variable contracts that have
failed to meet the diversification
requirements of section 817(h) to cure
these contracts so that they do not fail
section 817(h). RP 2008–39 allows
issuers of life insurance contracts whose
contracts have failed to meet the tests of
section 7702A to cure these contracts
that have inadvertently become
modified endowment contracts. Rev.
Proc. 2008–41 provides a procedure by
which an issuer of a variable contract
may remedy an inadvertent failure of a
variable contract to meet the
diversification requirements of section
817(h). RP 2008–42 provides guidance.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 5,950.
Title: TD 9327 (Final)—Disclosure of
Returns and Return Information in
Connection With Written Contracts or
Agreements for the Acquisition of
Property and Services for Tax
Administration.
OMB Control Number: 1545–1821.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Final regulation clarifies
that redisclosures of returns and return
information by contractors to agents or
subcontractors are permissible, and that
the penalty provisions, written
notification requirements, and safeguard
requirements are applicable to these
agents and subcontractors. Section
301.6103(n)–1(e)(3) of the regulations
require that before the execution of a
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contract or agreement for the acquisition
of property or services under which
returns or return information will be
disclosed, the contract or agreement
must be made available to the IRS.
Form: None.
Affected Public: State, Local, and
Tribal Governments.
Estimated Total Annual Burden
Hours: 250.
Title: Entry of Taxable Fuel (REG–
120616–03; TD 9346).
OMB Control Number: 1545–1897.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Treasury Decision 9346
contains final regulations relating to the
tax on the entry of taxable fuel (gasoline,
diesel fuel, and kerosene), into the
United States. The final regulations
affect enterers of taxable fuel, other
importers, and certain sureties.
Section 4081(a)(1)(A)(iii) imposes a
tax on the entry into the United States
of any taxable fuel, for consumption,
use, or warehousing. This collection of
information allows certain importers of
record and sureties to avoid liability for
the tax on the entry of taxable fuel into
the United
States. Section 48.4081 3(c)(2)(iii)
provides that if an importer of record
has an unexpired notification certificate
(as described in § 48.4081 5) from the
enterer and has no reason to believe that
any information in the notification
certificate is false, the importer of record
will not be liable for the tax on the entry
of taxable fuel. Section 48.4081–
3(c)(2)(iv) provides that a Customs bond
posted with respect to the importation
of fuel will not be charged for the tax
imposed on the entry of fuel if the
enterer is a taxable fuel registrant. If a
surety has an unexpired notification
certificate (as described in § 48.4081–5)
from the enterer and has no reason to
believe that any information in the
notification certificate is false, the
surety bond will not be charged for the
tax imposed on the entry of taxable fuel.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 281.
Title: Revenue Procedure 2004–47,
Simplified Alternate Procedure for
Making Late Reverse QTIP Election.
OMB Control Number: 1545–1898.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This revenue procedure
provides a simplified alternate
procedure (in lieu of requesting a letter
ruling) for certain executors of estates
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and trustees of trusts to request relief to
make a late reverse qualified terminable
interest property (QTIP) election under
section 2652 of the Code.
Form: None.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 54.
Title: Revenue Procedure 2007–35—
Statistical Sampling for Purposes of
Section 199.
OMB Control Number: 1545–2072.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The revenue procedure
provides for determining when
statistical sampling may be used for
purposes of Internal Revenue Code
section 199, which provides a deduction
for income attributable to domestic
production activities, and establishes
acceptable statistical sampling
methodologies. The collection of
information in the revenue procedure
involves a recordkeeping requirement
for taxpayers that use statistical
sampling under section 199.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 2,400.
Title: Disclosure by Tax-Exempt
Entity Regarding Prohibited Tax Shelter
Transaction.
OMB Control Number: 1545–2078.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Certain tax-exempt entities
are required to file Form 8886–T to
disclose information for each prohibited
tax shelter transaction to which the
entity was a party.
Form: 8886–T.
Affected Public: Not-for-Profit
institutions.
Estimated Total Annual Burden
Hours: 70,395.
Title: Form 8879–EX, IRS e-file
Signature Authorization for Forms 720,
2290, and 8849.
OMB Control Number: 1545–2081.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The Form 8879–EX, IRS efile Signature Authorization for Forms
720, 2290, and 8849 is used in the
Modernized e-File program. Form 8879–
EX authorizes a taxpayer and an
electronic return originator (ERO) to use
a personal identification number (PIN)
to electronically sign an electronic
excise tax return and, if applicable,
authorize an electronic funds
withdrawal.
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Form: 8879–EX.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 46,800.
Title: TD 9512 (Final)—Nuclear
Decommissioning Funds.
OMB Control Number: 1545–2091.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Statutory changes under
section 468A of the Internal Revenue
Code permit taxpayers that have been
subject to limitations on contributions
to qualified nuclear decommissioning
funds in previous years to make a
contribution to the fund of the
previously-excluded amount. The final
regulation provides guidance
concerning the calculation of the
amount of the contribution and the
manner of making the contribution.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 2,500.
Title: Loss on Subsidiary Stock—
REG–157711–02 (TD 9424—Final).
OMB Control Number: 1545–2096.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This document contains
final regulations under sections 358,
362(e)(2), and 1502 of the Internal
Revenue Code (Code). The regulations
apply to corporations filing
consolidated returns, and corporations
that enter into certain tax-free
reorganizations. The regulations provide
rules for determining the tax
consequences of a member’s transfer
(including by deconsolidation and
worthlessness) of loss shares of
subsidiary stock. In addition, the
regulations provide that section
362(e)(2) generally does not apply to
transactions between members of a
consolidated group. Finally, the
regulations conform or clarify various
provisions of the consolidated return
regulations, including those relating to
adjustments to subsidiary stock basis.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 25.
Title: (TD 9489) REG–118412–10—
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 Control Number: 1545–2178.
Type of Review: Revision of a
currently approved collection.
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Abstract: This document contains
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.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 2,220.
Title: Patient Protection and
Affordable Care Act Patient Protection
Notice—Final Rule—(TD 9744).
OMB Control Number: 1545–2181.
Type of Review: Revision of a
currently approved collection.
Abstract: The Patient Protection
Notice is used by health plan sponsors
and issuers to notify certain individuals
of their right to (1) choose a primary
care provider or a pediatrician when a
plan or issuer requires participants or
subscribers to designate a primary care
physician; or (2) obtain obstetrical or
gynecological care without prior
authorization.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 5,173.
Title: Form 8946, PTIN Supplemental
Application for Foreign Persons
Without a Social Security Number.
OMB Control Number: 1545–2189.
Type of Review: Revision of a
currently approved collection.
Abstract: Paid preparers that are
nonresident aliens and cannot get a
social security number will need to
establish their identity prior to getting a
Preparer Tax Identification Number
(PTIN). Form 8946 is being created to
assist that population with establishing
their identity while applying for a PTIN.
Form: 8946.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 20,584.
Title: Tax Credit for Employee Health
Insurance Expenses of Small Employers.
OMB Control Number: 1545–2198.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Section 45R of the Internal
Revenue Code (Code) offers a tax credit
to certain small employers that provide
insured health coverage to their
employees. Section 45R was added to
the Code by section 1421 of the Patient
Protection and Affordable Care Act,
enacted March 23, 2010, Public Law
111–148 (as amended by section
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10105(e) of the Patient Protection and
Affordable Care Act, which was
amended by the Health Care and
Education Reconciliation Act of 2010,
Pub. L. 111–152 (124 Stat. 1029))
(collectively, the ‘‘Affordable Care
Act’’). Eligible small employers use
Form 8941 to figure the credit for small
employer health insurance premiums
for tax years.
Form: 8941.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 34,278,346.
Title: Reinstatement and Retroactive
Reinstatement for Reasonable Cause
(Rev. Proc. 2014–11) and Transitional
Relief for Small Organizations (Notice
2011–43) under IRC § 6033(j).
OMB Control Number: 1545–2206.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This revenue procedure
provides procedures for reinstating the
tax-exempt status of organizations that
have had their tax-exempt status
automatically revoked under section
6033(j) of the Internal Revenue Code for
failure to file required annual returns or
notices for three consecutive years. The
revenue procedure prescribes certain
circumstances under which an
organization can have its tax-exempt
status retroactively reinstated to the date
of revocation. Notice 2011–44 is
modified. Notice 2011–44 provides
guidance with respect to applying for
reinstatement of tax-exempt status and
requesting retroactive reinstatement
under sections 6033(j)(2) and (3) of the
Internal Revenue Code for an
organization that has had its tax-exempt
status automatically revoked under
section 6033(j)(1) of the Code. The
Treasury Department and the Internal
Revenue Service intend to issue
regulations under section 6033(j) that
will prescribe rules relating to the
application for reinstatement of taxexempt status under section 6033(j)(2)
and the request for retroactive
reinstatement under section 6033(j)(3).
Notice 2011–43 provides transitional
relief for certain small organizations that
have lost their tax-exempt status
because they failed to file a required
annual electronic notice (Form 990–N ePostcard) for taxable years beginning in
2007, 2008 and 2009. A small
organization—that is, one that normally
has annual gross receipts of not more
than $50,000 in its most recently
completed taxable year that qualifies for
the transitional relief under this notice
and applies for reinstatement of taxexempt status by December 31, 2012,
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will be treated by the Internal Revenue
Service as having established reasonable
cause for its filing failures and its taxexempt status will be reinstated
retroactive to the date it was
automatically revoked.
Form: None.
Affected Public: Not-for-profit
institutions.
Estimated Total Annual Burden
Hours: 6,206.
Title: Volunteer Income Tax
Assistance (VITA) and Tax Counseling
for the Elderly (TCE) Programs.
OMB Control Number: 1545–2222.
Type of Review: Revision of a
currently approved collection.
Abstract: The Internal Revenue
Service offers free assistance with tax
return preparation and tax counseling
using specially trained volunteers. The
Volunteer Income Tax Assistance
(VITA) and Tax Counseling for the
Elderly (TCE) programs assist seniors
and individuals with low to moderate
incomes, those with disabilities, and
those for whom English is a second
language. Using these forms will
provide consistent information that is
needed when potential VITA/TCE
volunteers submit their interest in
volunteering to represent the IRS when
they prepare tax returns during filing
season.
Forms: 14310, 9653, 8654, 14204,
13715, and 13206.
Affected Public: Individuals or
Households, Not-for-profit institutions.
Estimated Total Annual Burden
Hours: 16,067.
Authority: 44 U.S.C. 3501 et seq.
Dated: July 11, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
on matters related to improving and
enhancing VA’s efforts to identify,
prevent, and mitigate fraud, waste, and
abuse across VA in order to improve the
integrity of VA’s payments and the
efficiency of VA’s programs and
activities.
Committee members will be
appointed by the Secretary and
membership will be drawn from various
sectors and organizations including but
not limited to Veteran-focused
organizations, academic communities,
health care providers, insurance
providers, other Federal agencies,
former Federal Inspectors General,
Veteran Service Organizations, Military
Service Organizations, and leaders of
key stakeholder associations and
organizations.
Any member of the public seeking
additional information should contact
Gregory Woskow, Designated Federal
Officer (DFO), Department of Veterans
Affairs, 810 Vermont Avenue NW.,
Room 446D, Washington, DC, or email
at Gregory.Woskow@va.gov; or via
phone at (720) 471–1235.
Dated: July 10, 2017.
Jelessa M. Burney,
Federal Advisory Committee Management
Officer.
[FR Doc. 2017–14780 Filed 7–13–17; 8:45 am]
BILLING CODE P
DEPARTMENT OF VETERANS
AFFAIRS
Solicitation of Nominations for
Appointment to the VA Prevention of
Fraud, Waste, and Abuse Advisory
Committee
ACTION:
Notice.
[FR Doc. 2017–14823 Filed 7–13–17; 8:45 am]
DEPARTMENT OF VETERANS
AFFAIRS
mstockstill on DSK30JT082PROD with NOTICES
VA Prevention of Fraud, Waste, and
Abuse Advisory Committee; Notice of
Establishment
As required by Section 9(a)(2) of the
Federal Advisory Committee Act, the
Department of Veterans Affairs hereby
gives notice of the establishment of the
VA Prevention of Fraud, Waste, and
Abuse Advisory Committee
(Committee). The Secretary of Veterans
Affairs has determined that establishing
the Committee is both necessary and in
the public interest.
The Committee will advise the
Secretary and the Assistant Secretary for
Management and Chief Financial Officer
VerDate Sep<11>2014
17:44 Jul 13, 2017
The Department of Veterans
Affairs (VA) is seeking nominations of
qualified candidates to be considered
for appointment to the VA Prevention of
Fraud, Waste, and Abuse Advisor
Committee (herein-after in this section
referred to as ‘‘the Committee’’).
DATES: Nominations for membership on
the Committee must be received no later
than 5:00 p.m. EST on July 24, 2017.
ADDRESSES: All nominations should be
sent electronically to the Advisory
Committee Management Office mailbox
at vaadvisorycmte@va.gov.
FOR FURTHER INFORMATION CONTACT:
Gregory Woskow, Designated Federal
Officer, Office of Finance, Department
of Veterans Affairs, 810 Vermont
Avenue NW., (047), Washington, DC
20420, telephone (720) 471–1255.
SUPPLEMENTARY INFORMATION: In
carrying out the duties set forth, the
SUMMARY:
BILLING CODE 4830–01–P
Jkt 241001
PO 00000
Frm 00079
Fmt 4703
Sfmt 4703
activities of the Committee include, but
are not limited to:
(1) Identifying best practices and
lessons learned from private industry
and other Federal agencies that VA can
leverage to maximize the effectiveness
and efficiency of Department-wide
activities to detect and prevent fraud,
waste, and abuse in VA programs at
significant risk;
(2) Providing advice on leveraging
cutting-edge fraud detection and
prevention tools and technologies used
by other Federal agencies and private
industry, including the identification of
ways to utilize such tools in the shortterm, as well as in the future, given VA’s
current Financial Management Business
Transformation break-thru initiative;
and
(3) Providing advice on leveraging
partnerships and experience to assist in
maximizing the efficiency and
effectiveness of VA’s ‘‘Seek to Prevent
Fraud, Waste, and Abuse (STOP FWA)’’
initiative, which is designed to increase
activities that prevent fraud, waste, and
abuse and to reduce improper
payments.
Authority: The Committee is being
established by the directive of the Secretary
of VA, in accordance with the provisions of
the Federal Advisory Committee Act (FACA),
as amended, 5 U.S.C. App. 2. The Committee
will provide the Secretary of Veterans Affairs
with advice related to improving and
enhancing VA’s efforts to identify, prevent,
and mitigate fraud, waste, and abuse across
VA in order to improve the integrity of VA’s
payments and the efficiency of VA’s
programs and activities.
Membership Criteria and
Qualifications: VA is seeking
nominations for Committee
membership. The Committee is
composed of twelve members and
several ex-officio members.
The members of the Committee are
appointed by the Secretary of Veteran
Affairs from the general public, from
various sectors and organizations,
including but not limited to:
a. Veteran-focused organizations;
b. Academic communities;
c. Health care providers;
d. Other Federal agencies;
e. Insurance;
f. Former Inspectors General;
g. Veteran Service Organizations;
h. Military service organizations;
i. Academic communities; and
j. Leaders of key stakeholder
associations and organizations.
In accordance with the Committee
Charter, the Secretary shall determine
the number, terms of service, and pay
and allowances of Committee members,
except that a term of service of any such
member may not exceed two years. The
E:\FR\FM\14JYN1.SGM
14JYN1
]]>Agencies
[Federal Register Volume 82, Number 134 (Friday, July 14, 2017)]
[Notices]
[Pages 32602-32606]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-14823]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple IRS Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before August 14, 2017 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Jennifer Leonard by emailing PRA@treasury.gov, calling
(202) 622-0489, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: TD 8612 (PS-102-88)--Income, Gift and Estate Tax.
OMB Control Number: 1545-1360.
[[Page 32603]]
Type of Review: Extension without change of a currently approved
collection.
Abstract: This regulation concerns the availability of the gift and
estate tax marital deduction when the donee spouse or the surviving
spouse is not a United States citizen. The regulation provides guidance
to individuals or fiduciaries: (1) For making a qualified domestic
trust election on the estate tax return of a decedent whose surviving
spouse is not a United States citizen in order that the estate may
obtain the marital deduction, and (2) for filing the annual returns
that such an election may require.
Form: None.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 6,150.
Title: Renewable Electricity, Refined Coal, and Indian Coal
Production Credit.
OMB Control Number: 1545-1362.
Type of Review: Revision of a currently approved collection.
Abstract: Filers claiming the general business credit for
electricity produced from certain renewable resources under Internal
Revenue Code sections 38 and 45 must file Form 8835.
Form: 8835.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 8,720.
Title: Consent To Extend the Time To Assess Tax Under Section 367--
Gain Recognition Agreement.
OMB Control Number: 1545-1395.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 8838 is used to extend the statute of limitations
for U.S. persons who transfer stock or securities to a foreign
corporation. The form is filed when the transferor makes a gain
recognition agreement. This agreement allows the transferor to defer
the payment of tax on the transfer. The IRS uses Form 8838 so that it
may assess tax against the transferor after the expiration of the
original statute of limitations.
Form: 8838.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 5,482.
Title: PS-268-82 (TD 8696) Definitions Under Subchapter S of the
Internal Revenue Code.
OMB Control Number: 1545-1462.
Type of Review: Extension without change of a previously approved
collection.
Abstract: The regulations provide definitions and special rules
under Code section 1377 which affect S corporations and their
shareholders.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 1,000.
Title: TD 8960 (Final)--Deductibility, Substantiation, and
Disclosure of Certain Charitable Contributions.
OMB Control Number: 1545-1464.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The final regulation provides guidance regarding the
allowance of certain charitable contribution deductions, the
substantiation requirements for charitable contributions of $250 or
more, and the disclosure requirements for quid pro quo contributions of
$75 or more. These regulations will affect donee organizations and
individuals and entities that make payments to donee organizations.
Form: None.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 1,957,000.
Title: Certain Transfers of Domestic Stock or Securities by U.S.
Persons to Foreign Corporations--INTL-9-95 (TD 8702--Final).
OMB Control Number: 1545-1478.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Transfers of stock or securities by U.S. persons in tax-
free transactions are treated as taxable transactions when the acquirer
is a foreign corporation, unless an exception applies (section 367(a)).
Under the regulations, no U.S. person will qualify for an exception
unless the U.S. target company complies with certain reporting
requirements.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 1,000.
Title: TD 8855--Communications Excise Tax; Prepaid Telephone Cards
(Previously REG-118620-97).
OMB Control Number: 1545-1628.
Type of Review: Extension without change of a previously approved
collection.
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 communication excise tax to prepaid telephone
cards.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 34.
Title: Paid Preparer's Due Diligence Checklist.
OMB Control Number: 1545-1629.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Form 8867 helps preparer's meet the due diligence
requirements of Code section 6695(g), which was added by section
1085(a)(2) of the Taxpayer Relief Act of 1997. Paid preparer's of
Federal income tax returns or claims for refund involving the earned
income credit (EIC) must meet the due diligence requirements in
determining if the taxpayer is eligible for the EIC and the amount of
the credit. Failure to do so could result in a $510 penalty for each
failure. Completion of Form 8867 is one of the due diligence
requirements.
Form: 8867.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 17,824,793.
Title: TD 8853 (Final), Recharacterizing Financing Arrangements
Involving Fast-Pay Stock.
OMB Control Number: 1545-1642.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Section 1.7701(I)-3 recharacterizes fast-pay
arrangements. Certain participants in such arrangements must file a
statement that includes the name of the corporation that issued the
fast-pay stock, and (to the extent the filing taxpayer knows or has
reason to know) the terms of the fast-pay stock, the date on which it
was issued, and the names and taxpayer identification numbers of any
shareholders of any class of stock that is not traded on an established
securities market.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 50.
Title: Request for Recovery of Overpayments Under Arbitrage Rebate
Provisions.
OMB Control Number: 1545-1750.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Under Treasury Regulations section 1.148-3(i), bond
issuers may recover an overpayment of arbitrage
[[Page 32604]]
rebate paid to the United States under Internal Revenue Code section
148. Form 8038-R is used to request recovery of any overpayment of
arbitrage rebate made under the arbitrage rebate provisions.
Form: 9038-R.
Affected Public: State, Local, and Tribal Governments.
Estimated Total Annual Burden Hours: 2,458.
Title: Revenue Procedure 2008-38, Revenue Procedure 2008-39,
Revenue Procedure 2008-40, Revenue Procedure 2008-41, Revenue Procedure
2008-42.
OMB Control Number: 1545-1752.
Type of Review: Extension without change of a currently approved
collection.
Abstract: RP 2008-40 allows issuers of life insurance contracts
that have failed to meet the definition of life insurance contract
under section 7702 or to satisfy the requirements of section 101(f) of
the IRC to cure these contracts so that they do not fail section 7702
or section 101(f). RP 2008-38 allows issuers of variable contracts that
have failed to meet the diversification requirements of section 817(h)
to cure these contracts so that they do not fail section 817(h). RP
2008-39 allows issuers of life insurance contracts whose contracts have
failed to meet the tests of section 7702A to cure these contracts that
have inadvertently become modified endowment contracts. Rev. Proc.
2008-41 provides a procedure by which an issuer of a variable contract
may remedy an inadvertent failure of a variable contract to meet the
diversification requirements of section 817(h). RP 2008-42 provides
guidance.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 5,950.
Title: TD 9327 (Final)--Disclosure of Returns and Return
Information in Connection With Written Contracts or Agreements for the
Acquisition of Property and Services for Tax Administration.
OMB Control Number: 1545-1821.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Final regulation clarifies that redisclosures of returns
and return information by contractors to agents or subcontractors are
permissible, and that the penalty provisions, written notification
requirements, and safeguard requirements are applicable to these agents
and subcontractors. Section 301.6103(n)-1(e)(3) of the regulations
require that before the execution of a contract or agreement for the
acquisition of property or services under which returns or return
information will be disclosed, the contract or agreement must be made
available to the IRS.
Form: None.
Affected Public: State, Local, and Tribal Governments.
Estimated Total Annual Burden Hours: 250.
Title: Entry of Taxable Fuel (REG-120616-03; TD 9346).
OMB Control Number: 1545-1897.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Treasury Decision 9346 contains final regulations
relating to the tax on the entry of taxable fuel (gasoline, diesel
fuel, and kerosene), into the United States. The final regulations
affect enterers of taxable fuel, other importers, and certain sureties.
Section 4081(a)(1)(A)(iii) imposes a tax on the entry into the
United States of any taxable fuel, for consumption, use, or
warehousing. This collection of information allows certain importers of
record and sureties to avoid liability for the tax on the entry of
taxable fuel into the United
States. Section 48.4081 3(c)(2)(iii) provides that if an importer
of record has an unexpired notification certificate (as described in
Sec. 48.4081 5) from the enterer and has no reason to believe that any
information in the notification certificate is false, the importer of
record will not be liable for the tax on the entry of taxable fuel.
Section 48.4081-3(c)(2)(iv) provides that a Customs bond posted with
respect to the importation of fuel will not be charged for the tax
imposed on the entry of fuel if the enterer is a taxable fuel
registrant. If a surety has an unexpired notification certificate (as
described in Sec. 48.4081-5) from the enterer and has no reason to
believe that any information in the notification certificate is false,
the surety bond will not be charged for the tax imposed on the entry of
taxable fuel.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 281.
Title: Revenue Procedure 2004-47, Simplified Alternate Procedure
for Making Late Reverse QTIP Election.
OMB Control Number: 1545-1898.
Type of Review: Extension without change of a currently approved
collection.
Abstract: This revenue procedure provides a simplified alternate
procedure (in lieu of requesting a letter ruling) for certain executors
of estates and trustees of trusts to request relief to make a late
reverse qualified terminable interest property (QTIP) election under
section 2652 of the Code.
Form: None.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 54.
Title: Revenue Procedure 2007-35--Statistical Sampling for Purposes
of Section 199.
OMB Control Number: 1545-2072.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The revenue procedure provides for determining when
statistical sampling may be used for purposes of Internal Revenue Code
section 199, which provides a deduction for income attributable to
domestic production activities, and establishes acceptable statistical
sampling methodologies. The collection of information in the revenue
procedure involves a recordkeeping requirement for taxpayers that use
statistical sampling under section 199.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 2,400.
Title: Disclosure by Tax-Exempt Entity Regarding Prohibited Tax
Shelter Transaction.
OMB Control Number: 1545-2078.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Certain tax-exempt entities are required to file Form
8886-T to disclose information for each prohibited tax shelter
transaction to which the entity was a party.
Form: 8886-T.
Affected Public: Not-for-Profit institutions.
Estimated Total Annual Burden Hours: 70,395.
Title: Form 8879-EX, IRS e-file Signature Authorization for Forms
720, 2290, and 8849.
OMB Control Number: 1545-2081.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The Form 8879-EX, IRS e-file Signature Authorization for
Forms 720, 2290, and 8849 is used in the Modernized e-File program.
Form 8879-EX authorizes a taxpayer and an electronic return originator
(ERO) to use a personal identification number (PIN) to electronically
sign an electronic excise tax return and, if applicable, authorize an
electronic funds withdrawal.
[[Page 32605]]
Form: 8879-EX.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 46,800.
Title: TD 9512 (Final)--Nuclear Decommissioning Funds.
OMB Control Number: 1545-2091.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Statutory changes under section 468A of the Internal
Revenue Code permit taxpayers that have been subject to limitations on
contributions to qualified nuclear decommissioning funds in previous
years to make a contribution to the fund of the previously-excluded
amount. The final regulation provides guidance concerning the
calculation of the amount of the contribution and the manner of making
the contribution.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 2,500.
Title: Loss on Subsidiary Stock--REG-157711-02 (TD 9424--Final).
OMB Control Number: 1545-2096.
Type of Review: Extension without change of a currently approved
collection.
Abstract: This document contains final regulations under sections
358, 362(e)(2), and 1502 of the Internal Revenue Code (Code). The
regulations apply to corporations filing consolidated returns, and
corporations that enter into certain tax-free reorganizations. The
regulations provide rules for determining the tax consequences of a
member's transfer (including by deconsolidation and worthlessness) of
loss shares of subsidiary stock. In addition, the regulations provide
that section 362(e)(2) generally does not apply to transactions between
members of a consolidated group. Finally, the regulations conform or
clarify various provisions of the consolidated return regulations,
including those relating to adjustments to subsidiary stock basis.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 25.
Title: (TD 9489) REG-118412-10--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 Control Number: 1545-2178.
Type of Review: Revision of a currently approved collection.
Abstract: This document contains 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.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 2,220.
Title: Patient Protection and Affordable Care Act Patient
Protection Notice--Final Rule--(TD 9744).
OMB Control Number: 1545-2181.
Type of Review: Revision of a currently approved collection.
Abstract: The Patient Protection Notice is used by health plan
sponsors and issuers to notify certain individuals of their right to
(1) choose a primary care provider or a pediatrician when a plan or
issuer requires participants or subscribers to designate a primary care
physician; or (2) obtain obstetrical or gynecological care without
prior authorization.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 5,173.
Title: Form 8946, PTIN Supplemental Application for Foreign Persons
Without a Social Security Number.
OMB Control Number: 1545-2189.
Type of Review: Revision of a currently approved collection.
Abstract: Paid preparers that are nonresident aliens and cannot get
a social security number will need to establish their identity prior to
getting a Preparer Tax Identification Number (PTIN). Form 8946 is being
created to assist that population with establishing their identity
while applying for a PTIN.
Form: 8946.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 20,584.
Title: Tax Credit for Employee Health Insurance Expenses of Small
Employers.
OMB Control Number: 1545-2198.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Section 45R of the Internal Revenue Code (Code) offers a
tax credit to certain small employers that provide insured health
coverage to their employees. Section 45R was added to the Code by
section 1421 of the Patient Protection and Affordable Care Act, enacted
March 23, 2010, Public Law 111-148 (as amended by section 10105(e) of
the Patient Protection and Affordable Care Act, which was amended by
the Health Care and Education Reconciliation Act of 2010, Pub. L. 111-
152 (124 Stat. 1029)) (collectively, the ``Affordable Care Act'').
Eligible small employers use Form 8941 to figure the credit for small
employer health insurance premiums for tax years.
Form: 8941.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 34,278,346.
Title: Reinstatement and Retroactive Reinstatement for Reasonable
Cause (Rev. Proc. 2014-11) and Transitional Relief for Small
Organizations (Notice 2011-43) under IRC Sec. 6033(j).
OMB Control Number: 1545-2206.
Type of Review: Extension without change of a currently approved
collection.
Abstract: This revenue procedure provides procedures for
reinstating the tax-exempt status of organizations that have had their
tax-exempt status automatically revoked under section 6033(j) of the
Internal Revenue Code for failure to file required annual returns or
notices for three consecutive years. The revenue procedure prescribes
certain circumstances under which an organization can have its tax-
exempt status retroactively reinstated to the date of revocation.
Notice 2011-44 is modified. Notice 2011-44 provides guidance with
respect to applying for reinstatement of tax-exempt status and
requesting retroactive reinstatement under sections 6033(j)(2) and (3)
of the Internal Revenue Code for an organization that has had its tax-
exempt status automatically revoked under section 6033(j)(1) of the
Code. The Treasury Department and the Internal Revenue Service intend
to issue regulations under section 6033(j) that will prescribe rules
relating to the application for reinstatement of tax-exempt status
under section 6033(j)(2) and the request for retroactive reinstatement
under section 6033(j)(3). Notice 2011-43 provides transitional relief
for certain small organizations that have lost their tax-exempt status
because they failed to file a required annual electronic notice (Form
990-N e-Postcard) for taxable years beginning in 2007, 2008 and 2009. A
small organization--that is, one that normally has annual gross
receipts of not more than $50,000 in its most recently completed
taxable year that qualifies for the transitional relief under this
notice and applies for reinstatement of tax-exempt status by December
31, 2012,
[[Page 32606]]
will be treated by the Internal Revenue Service as having established
reasonable cause for its filing failures and its tax-exempt status will
be reinstated retroactive to the date it was automatically revoked.
Form: None.
Affected Public: Not-for-profit institutions.
Estimated Total Annual Burden Hours: 6,206.
Title: Volunteer Income Tax Assistance (VITA) and Tax Counseling
for the Elderly (TCE) Programs.
OMB Control Number: 1545-2222.
Type of Review: Revision of a currently approved collection.
Abstract: The Internal Revenue Service offers free assistance with
tax return preparation and tax counseling using specially trained
volunteers. The Volunteer Income Tax Assistance (VITA) and Tax
Counseling for the Elderly (TCE) programs assist seniors and
individuals with low to moderate incomes, those with disabilities, and
those for whom English is a second language. Using these forms will
provide consistent information that is needed when potential VITA/TCE
volunteers submit their interest in volunteering to represent the IRS
when they prepare tax returns during filing season.
Forms: 14310, 9653, 8654, 14204, 13715, and 13206.
Affected Public: Individuals or Households, Not-for-profit
institutions.
Estimated Total Annual Burden Hours: 16,067.
Authority: 44 U.S.C. 3501 et seq.
Dated: July 11, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-14823 Filed 7-13-17; 8:45 am]
BILLING CODE 4830-01-P
