Proposed Collection; Comment Request for Form 1127, 26746-26747 [2018-12405]
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26746
Federal Register / Vol. 83, No. 111 / Friday, June 8, 2018 / Notices
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
Guidance regarding Charitable
Remainder Trusts and Special Valuation
Rules for Transfers of Interests and
Trusts.
DATES: Written comments should be
received on or before August 7, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Roberto Mora-Figueroa, 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, 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: Guidance Regarding Charitable
Remainder Trusts and Special Valuation
Rules for Transfers of Interests and
Trusts.
OMB Number: 1545–1536.
Regulation Project Number: TD 8791.
Abstract: This regulation provides
guidance relating to charitable
remainder trusts and to special
valuation rules for transfers of interests
in trusts. Section 1.664–1(a)(7) of the
regulation provides that either an
independent trustee or qualified
appraiser using a qualified appraisal
must value a charitable remainder
trust’s assets that do not have an
objective, ascertainable value.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Respondents:
150.
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Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 75.
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: June 4, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–12406 Filed 6–7–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1127
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), 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
SUMMARY:
PO 00000
Frm 00106
Fmt 4703
Sfmt 4703
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Application for Extension of Time for
Payment of Tax Due to Undue Hardship.
DATES: Written comments should be
received on or before August 7, 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 form and instructions
should be directed to Martha R. Brinson,
at (202) 317–5753, or at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for Extension of
Time for Payment of Tax Due to Undue
Hardship.
OMB Number: 1545–2131.
Form Number: 1127.
Abstract: Under IRC 6161, individual
taxpayers and business taxpayers are
allowed to request an extension of time
for payment of tax shown or required to
be shown on a return or for a tax due
on a notice of deficiency. In order to be
granted this extension, they must file
Form 1127, providing evidence of
undue hardship, inability to borrow,
and collateral to ensure payment of the
tax.
Current Actions: There are no changes
being made to Form 1127 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households, Businesses and other forprofit organizations.
Estimated Number of Responses:
1,000.
Estimated Time per Response: 7
hours, 29 minutes.
Estimated Total Annual Burden
Hours: 7,470.
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
E:\FR\FM\08JNN1.SGM
08JNN1
Federal Register / Vol. 83, No. 111 / Friday, June 8, 2018 / Notices
request for OMB approval. Comments
will be 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 has practical utility; (b) the
accuracy of the agency’s estimate of the
burden of the collection of information;
(c) ways to enhance the quality, utility,
and clarity of the information to be
collected; (d) ways to minimize the
burden of the collection of information
on 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: June 4, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–12405 Filed 6–7–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0321]
Agency Information Collection
Activity: Appointment of Veterans
Service Organization as Claimant’s
Representative and Appointment of
Individual as Claimant’s
Representative
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
Veterans Benefits
Administration, Department of Veterans
Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
extension of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before August 7, 2018.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420 or email to
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SUMMARY:
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Jkt 241001
nancy.kessinger@va.gov. Please refer to
‘‘OMB Control No. 2900–0321’’ in any
correspondence. During the comment
period, comments may be viewed online
through FDMS.
FOR FURTHER INFORMATION CONTACT:
Cynthia Harvey-Pryor at (202) 461–
5870.
Under the
PRA of 1995, Federal agencies must
obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to Section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VBA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Authority: Public Law 104–13; 44
U.S.C. 3501–3521.
Title: Appointment of Veterans
Service Organization as Claimant’s
Representative (VA Form 21–22) and
Appointment of Individual as
Claimant’s Representative (VA Form
21–22a)
OMB Control Number: 2900–0321.
Type of Review: Extension of a
currently approved collection.
Abstract: VA Forms 21–22 and 21–
22a are used to collect the information
needed to determine whom claimants
have appointed to represent them in the
preparation, presentation, and
prosecution of claims for VA benefits.
The information is also used to
determine the extent of representatives’
access to claimants’ records.
Affected Public: Individuals and
households.
Estimated Annual Burden: 26,583
hours.
Estimated Average Burden Per
Respondent: 5 minutes.
Frequency of Response: Once.
Estimated Number of Respondents:
319,005.
SUPPLEMENTARY INFORMATION:
PO 00000
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26747
By direction of the Secretary.
Cynthia D. Harvey-Pryor,
Department Clearance Officer, Office of
Quality, Privacy and Risk, Department of
Veterans Affairs.
[FR Doc. 2018–12331 Filed 6–7–18; 8:45 am]
BILLING CODE 8320–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0098]
Agency Information Collection Activity
Under OMB Review: Dependents’
Application for VA Education Benefits
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Veterans Benefits Administration
(VBA), Department of Veterans Affairs,
will submit the collection of
information abstracted below to the
Office of Management and Budget
(OMB) for review and comment. The
PRA submission describes the nature of
the information collection and its
expected cost and burden; it includes
the actual data collection instrument.
DATES: Comments must be submitted on
or before July 9, 2018.
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov, or to Office of
Information and Regulatory Affairs,
Office of Management and Budget, Attn:
VA Desk Officer; 725 17th St. NW,
Washington, DC 20503 or sent through
electronic mail to oiralsubmission@
omb.eop.gov. Please refer to ‘‘OMB
Control No. 2900–0098’’ in any
correspondence.
FOR FURTHER INFORMATION CONTACT:
Cynthia Harvey-Pryor, Office of Quality,
Privacy and Risk (OQPR), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420, (202) 461–
5870 or email Cynthia.Harvey-Pryor@
va.gov. Please refer to ‘‘OMB Control
No. 2900–0098’’ in any correspondence.
SUPPLEMENTARY INFORMATION:
Authority: 38 U.S.C. 3311 (as
amended by P.L. 113–146, section 701,
effective August 7, 2014), 3513, 3697A,
5113, 5101, 5102, and 5103, 38 CFR
21.3030 and 21.9510.
Title: Dependents’ Application for VA
Education Benefits.
OMB Control Number: 2900–0098.
Type of Review: Extension of a
currently approved collection.
Abstract: VA claims examiners use
the information from this collection to
SUMMARY:
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]]>Agencies
[Federal Register Volume 83, Number 111 (Friday, June 8, 2018)]
[Notices]
[Pages 26746-26747]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-12405]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1127
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service (IRS), 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 Application for
Extension of Time for Payment of Tax Due to Undue Hardship.
DATES: Written comments should be received on or before August 7, 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 form and instructions should be directed to Martha R.
Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Application for Extension of Time for Payment of Tax Due to
Undue Hardship.
OMB Number: 1545-2131.
Form Number: 1127.
Abstract: Under IRC 6161, individual taxpayers and business
taxpayers are allowed to request an extension of time for payment of
tax shown or required to be shown on a return or for a tax due on a
notice of deficiency. In order to be granted this extension, they must
file Form 1127, providing evidence of undue hardship, inability to
borrow, and collateral to ensure payment of the tax.
Current Actions: There are no changes being made to Form 1127 at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and Households, Businesses and other
for-profit organizations.
Estimated Number of Responses: 1,000.
Estimated Time per Response: 7 hours, 29 minutes.
Estimated Total Annual Burden Hours: 7,470.
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
[[Page 26747]]
request for OMB approval. Comments will be 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 has practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on 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: June 4, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-12405 Filed 6-7-18; 8:45 am]
BILLING CODE 4830-01-P
