Proposed Collection; Comment Request for Regulation Project, 58275-58276 [2017-26630]

Download as PDF Federal Register / Vol. 82, No. 236 / Monday, December 11, 2017 / Notices Designated pursuant to section 1(d)(i) of Executive Order 13224 of September 23, 2001, ‘‘Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten to Commit, or Support Terrorism’’ (E.O. 13224) for assisting in, sponsoring, or providing financial, material, or technological support for, or financial or other services to or in support of, ISLAMIC STATE OF IRAQ AND THE LEVANT, a person determined to be subject to E.O. 13224. [FR Doc. 2017–26599 Filed 12–8–17; 8:45 am] BILLING CODE 4901–60–P DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Notice of OFAC Sanctions Action Office of Foreign Assets Control, Treasury. ACTION: Notice. AGENCY: The Department of the Treasury’s Office of Foreign Assets Control (OFAC) is publishing the name of one person that has been placed on OFAC’s Specially Designated Nationals and Blocked Persons List based on OFAC’s determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of this person are blocked, and U.S. persons are generally prohibited from engaging in transactions with them. DATES: See SUPPLEMENTARY INFORMATION section. FOR FURTHER INFORMATION CONTACT: OFAC: Associate Director for Global Targeting, tel.: 202–622–2420; Assistant Director for Sanctions Compliance & Evaluation, tel.: 202–622–2490; Assistant Director for Licensing, tel.: 202–622–2480; Assistant Director for Regulatory Affairs, tel. 202–622–4855; or the Department of the Treasury’s Office of the General Counsel: Office of the Chief Counsel (Foreign Assets Control), tel.: 202–622–2410. SUPPLEMENTARY INFORMATION: SUMMARY: Electronic Availability The Specially Designated Nationals and Blocked Persons List and additional information concerning OFAC sanctions programs are available on OFAC’s Web site (www.treasury.gov/ofac). Notice of OFAC Action On December 5, 2017, OFAC determined that the property and interests in property subject to U.S. jurisdiction of the following person are blocked under the relevant sanctions authority listed below. daltland on DSKBBV9HB2PROD with NOTICES Individual 1. AL–FAISAL, Abdullah Ibrahim (a.k.a. EL– FAISAL, Abdulla; a.k.a. FAISAL, Abdullah; a.k.a. FORREST, Trevor William), 8 Windsor Road, Spanishtown, Jamaica; DOB 09 Oct 1963; alt. DOB 10 Sep 1963; POB Jamaica; Gender Male; Passport A2791188; National ID No. 119458128 (Jamaica) (individual) [SDGT] (Linked To: ISLAMIC STATE OF IRAQ AND THE LEVANT). VerDate Sep<11>2014 17:54 Dec 08, 2017 Jkt 244001 Dated: December 5, 2017. John E. Smith, Director, Office of Foreign Assets Control. [FR Doc. 2017–26542 Filed 12–8–17; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the notification requirement for transfer of partnership interest in electing investment partnership. DATES: Written comments should be received on or before February 9, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the revenue procedure should be directed to Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Notification Requirement for Transfer of Partnership Interest in Electing Investment Partnership (EIP). OMB Number: 1545–1939. Notice Number: Notice 2005–32. Abstract: The American Jobs Creation Act of 2004 amended §§ 734, 743, and 6031 of the Internal Revenue Code. The amendment necessitated the creation of new reporting requirements and SUMMARY: PO 00000 Frm 00109 Fmt 4703 Sfmt 4703 58275 procedures for the mandatory basis adjustment provisions of §§ 734 and 743, the procedures for making an electing investment partnership election under § 743(e), and the reporting requirements for electing investment partnerships and their partners. This notice provides interim procedures for partnerships and partners to comply with the mandatory basis adjustment provisions of §§ 734 and 743. This notice also provides interim procedures for electing investment partnerships and their partners to comply with §§ 743(e) and 6031(f). Current Actions: There are no changes to the notice at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organization, individuals, or households. Estimated Number of Respondents: 266,400. Estimated Time per Respondent: 2 hours, 4 minutes. Estimated Total Annual Burden Hours: 552,100. 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. E:\FR\FM\11DEN1.SGM 11DEN1 58276 Federal Register / Vol. 82, No. 236 / Monday, December 11, 2017 / Notices Approved: December 4, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017–26630 Filed 12–8–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the statement of liability of lender, surety, or other person for withholding taxes. DATES: Written comments should be received on or before February 9, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the revenue procedure should be directed to Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. OMB Number: 1545–2254. Form Number: Form 4219. Abstract: Third parties who directly pay another’s payrolls can be held liable for the full amount of taxes required to be withheld but not paid to the Government (subject to the 25% limitation). IRC 3505 deals with persons who supply funds to an employer for the purpose of paying wages. The notification that a third party is paying or supplying wages will usually be made by filing of the Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. The Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is to be submitted and associated with each employer and daltland on DSKBBV9HB2PROD with NOTICES SUMMARY: VerDate Sep<11>2014 17:54 Dec 08, 2017 Jkt 244001 for every calendar quarter for which a liability under section 3505 is incurred. Current Actions: There have been no changes to the form that would affect burden. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations, Not-for-profit institutions, Farms, Federal Government, State, Local, or Tribal Government. Estimated Number of Respondents: 1,000. Estimated Time per Respondent: 12 hours, 50 minutes. Estimated Total Annual Burden Hours: 12,833. 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: December 4, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017–26629 Filed 12–8–17; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00110 Fmt 4703 Sfmt 4703 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the statement of liability of lender, surety, or other person for withholding taxes. DATES: Written comments should be received on or before February 9, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the revenue procedure should be directed to Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. OMB Number: 1545–2254. Form Number: Form 4219. Abstract: Third parties who directly pay another’s payrolls can be held liable for the full amount of taxes required to be withheld but not paid to the Government (subject to the 25% limitation). IRC 3505 deals with persons who supply funds to an employer for the purpose of paying wages. The notification that a third party is paying or supplying wages will usually be made by filing of the Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. The Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is to be submitted and associated with each employer and for every calendar quarter for which a liability under section 3505 is incurred. Current Actions: There have been no changes to the form that would affect burden. Type of Review: Extension of a currently approved collection. SUMMARY: E:\FR\FM\11DEN1.SGM 11DEN1

Agencies

[Federal Register Volume 82, Number 236 (Monday, December 11, 2017)]
[Notices]
[Pages 58275-58276]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26630]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service, 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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning the 
notification requirement for transfer of partnership interest in 
electing investment partnership.

DATES: Written comments should be received on or before February 9, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedure should be directed to Kerry Dennis, at 
(202) 317-5751 or Internal Revenue Service, Room 6529, 1111 
Constitution Avenue NW., Washington DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Notification Requirement for Transfer of Partnership 
Interest in Electing Investment Partnership (EIP).
    OMB Number: 1545-1939.
    Notice Number: Notice 2005-32.
    Abstract: The American Jobs Creation Act of 2004 amended Sec. Sec.  
734, 743, and 6031 of the Internal Revenue Code. The amendment 
necessitated the creation of new reporting requirements and procedures 
for the mandatory basis adjustment provisions of Sec. Sec.  734 and 
743, the procedures for making an electing investment partnership 
election under Sec.  743(e), and the reporting requirements for 
electing investment partnerships and their partners. This notice 
provides interim procedures for partnerships and partners to comply 
with the mandatory basis adjustment provisions of Sec. Sec.  734 and 
743. This notice also provides interim procedures for electing 
investment partnerships and their partners to comply with Sec. Sec.  
743(e) and 6031(f).
    Current Actions: There are no changes to the notice at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organization, 
individuals, or households.
    Estimated Number of Respondents: 266,400.
    Estimated Time per Respondent: 2 hours, 4 minutes.
    Estimated Total Annual Burden Hours: 552,100.
    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.


[[Page 58276]]


    Approved: December 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-26630 Filed 12-8-17; 8:45 am]
 BILLING CODE 4830-01-P


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