Proposed Collection; Comment Request for Regulation Project, 23527-23528 [2018-10737]

Download as PDF Federal Register / Vol. 83, No. 98 / Monday, May 21, 2018 / Notices public by automated, electronic, mechanical, or other technological collection techniques or other forms of information technology (e.g., permitting electronic submission of responses). See 44 U.S.C. 3506(c)(2)(A)(I)–(iv); 5 CFR 1320.8(d)(1)(i)–(iv). The Department believes that soliciting public comment will promote its efforts to reduce the administrative and paperwork burdens associated with the collection of information mandated by Federal regulations. In summary, the Department reasons that comments received will advance three objectives: (i) Reduce reporting burdens; (ii) ensure that it organizes information collection requirements in a ‘‘user friendly’’ format to improve the use of such information; and (iii) accurately assess the resources expended to retrieve and produce information requested. See 44 U.S.C. 3501. Authority: The Paperwork Reduction Act of 1995; 44 U.S.C. Chapter 35, as amended; and 49 CFR 1.48. Issued in Washington, DC, on May 7, 2018. Habib Azarsina, Privacy and PRA Clearance Officer, Office of the Secretary. [FR Doc. 2018–10033 Filed 5–17–18; 11:15 am] BILLING CODE 4910–22–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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to amortization of intangible property. DATES: Written comments should be received on or before July 20, 2018 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. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be sradovich on DSK3GMQ082PROD with NOTICES SUMMARY: VerDate Sep<11>2014 18:20 May 18, 2018 Jkt 244001 directed to Sara Covington, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317–6038, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Amortization of Intangible Property. OMB Number: 1545–1671. Regulation Project Number: REG– 209709–94 (TD 8865). Abstract: These regulations apply to property acquired after January 25, 2000. Regulations to implement section 197(e)(4)(D) are applicable August 11, 1993, for property acquired after August 10, 1993 (or July 26, 1991, for property acquired after July 25, 1991, if a valid retroactive election has been made under § 1.197–1). Current Actions: There are no change being made to the regulation at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 500. Estimated Time per Respondent: 3 hours. Estimated Total Annual Burden Hours: 1,500. 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 PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 23527 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: May 14, 2018. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2018–10741 Filed 5–18–18; 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code and information collection requirements related to employer comparable contributions of HSAs and requirement for filing excise tax under section 4980B, 4980D, 4980E & 4980G. DATES: Written comments should be received on or before July 20, 2018 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. FOR FURTHER INFORMATION CONTACT: : Requests for additional information or copies of this regulation should be directed to Sara Covington, at Internal Revenue Service, Room 6525, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202)317–6038 or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Form 8928—Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code & TD 9457— Employer Comparable Contributions to HSAs and requirement of Return for filing excise taxes under sections 4980B,4980D,4980E and4980G. OMB Number: 1545–2146. SUMMARY: E:\FR\FM\21MYN1.SGM 21MYN1 sradovich on DSK3GMQ082PROD with NOTICES 23528 Federal Register / Vol. 83, No. 98 / Monday, May 21, 2018 / Notices Form Number: 8928. Regulation Project Number: REG– 120476–07 (TD 9457). Abstract: Form 8928 is used by employers, group health plans HMOs, and third party administrators to report and pay excise taxes due for failures under sections 4980B, 4980D, 4980E,and 4980G. The information results from the requirement form TD 9457 to file a return for the payment of the excise taxes under sections 4980B, 4980D, 4980E, and 4980G of the code. Current Actions: There are no changes being made to the form or this existing regulation at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, not-for-profit organizations, and individuals. Estimated Number of Respondents: 100. Estimated Time per Respondent: 23.48 hours. Estimated Total Annual Burden Hours: 2,348. 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 18:20 May 18, 2018 Jkt 244001 Approved: May 14, 2018. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2018–10737 Filed 5–18–18; 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning preparer penalties-manual signature requirement. DATES: Written comments should be received on or before July 20, 2018 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. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be directed to Sara Covington, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317–6038 or through the internet, at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Preparer Penalties-Manual Signature Requirement. OMB Number: 1545–1385. Regulation Project Numbers: TD 8549. Abstract: This regulation provides that persons who prepare U.S. Fiduciary income tax returns for compensation may, under certain conditions, satisfy the manual signature requirements by using a facsimile signature. However, they will be required to submit to the IRS a list of the names and identifying numbers of all fiduciary returns which are being filed with a facsimile signature. Current Actions: There are no changes being made to this existing regulation at this time. Type of Review: Extension of a currently approved collection. SUMMARY: PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 20,000. Estimated Time per Respondent: 1 hour, 12 min. Estimated Total Annual Burden Hours: 24,000. 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: May 14, 2018. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2018–10738 Filed 5–18–18; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Low Income Taxpayer Clinic Grant Program; Availability of 2019 Grant Application Package Internal Revenue Service (IRS), Treasury. ACTION: Notice. AGENCY: This document contains a notice that the IRS has made available the 2019 Grant Application Package and SUMMARY: E:\FR\FM\21MYN1.SGM 21MYN1

Agencies

[Federal Register Volume 83, Number 98 (Monday, May 21, 2018)]
[Notices]
[Pages 23527-23528]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-10737]


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

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 8928, Return of Certain Excise Taxes Under Chapter 43 
of the Internal Revenue Code and information collection requirements 
related to employer comparable contributions of HSAs and requirement 
for filing excise tax under section 4980B, 4980D, 4980E & 4980G.

DATES: Written comments should be received on or before July 20, 2018 
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.

FOR FURTHER INFORMATION CONTACT: : Requests for additional information 
or copies of this regulation should be directed to Sara Covington, at 
Internal Revenue Service, Room 6525, 1111 Constitution Avenue NW, 
Washington, DC 20224, or at (202)317-6038 or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Form 8928--Return of Certain Excise Taxes Under Chapter 43 
of the Internal Revenue Code & TD 9457--Employer Comparable 
Contributions to HSAs and requirement of Return for filing excise taxes 
under sections 4980B,4980D,4980E and4980G.
    OMB Number: 1545-2146.

[[Page 23528]]

    Form Number: 8928.
    Regulation Project Number: REG-120476-07 (TD 9457).
    Abstract: Form 8928 is used by employers, group health plans HMOs, 
and third party administrators to report and pay excise taxes due for 
failures under sections 4980B, 4980D, 4980E,and 4980G. The information 
results from the requirement form TD 9457 to file a return for the 
payment of the excise taxes under sections 4980B, 4980D, 4980E, and 
4980G of the code.
    Current Actions: There are no changes being made to the form or 
this existing regulation at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit organizations, and individuals.
    Estimated Number of Respondents: 100.
    Estimated Time per Respondent: 23.48 hours.
    Estimated Total Annual Burden Hours: 2,348.
    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: May 14, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-10737 Filed 5-18-18; 8:45 am]
 BILLING CODE 4830-01-P


This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.