Proposed Collection; Comment Request for Regulation Project, 27374-27375 [2018-12576]
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27374
Federal Register / Vol. 83, No. 113 / Tuesday, June 12, 2018 / Notices
OMB Number: 1545–1504.
Form Number: 911.
Abstract: This form is used by
taxpayers to apply for relief from a
significant hardship which may have
already occurred or is about to occur if
the IRS takes or fails to take certain
actions. This form is submitted to the
IRS Taxpayer Advocate Office in the
district where the taxpayer lives.
Current Actions: There are no changes
being made to Form 911 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms and state, local or tribal
governments.
Estimated Number of Responses:
93,000.
Estimated Time per Response: 30
minutes.
Estimated Total Annual Burden
Hours: 46,500.
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. 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 5, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–12567 Filed 6–11–18; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8864
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 8864, Biodiesel and Renewable
Diesel Fuels Credit.
DATES: Written comments should be
received on or before August 13, 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 the form and instructions
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: Biodiesel and Renewable Diesel
Fuels Credit.
OMB Number: 1545–1924.
Form Number: 8864.
Abstract: The biodiesel and renewable
diesel fuels credit isn’t available for fuel
sold or used after 2017. However, a
partner in a fiscal year partnership,
shareholder in a fiscal year S
corporation, or beneficiary of a fiscal
year trust or estate may receive a
biodiesel and renewable diesel fuels
credit that must be reported on a 2018
return.
Current Actions: There are changes
being made to form at this time,
however these changes will not affect
the burden estimates.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
26.
Estimated Time per Respondent:
4 hrs., 13 mins.
Estimated Total Annual Burden
Hours: 110.
SUMMARY:
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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. 2018–12568 Filed 6–11–18; 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
Guidance regarding Charitable
SUMMARY:
E:\FR\FM\12JNN1.SGM
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Federal Register / Vol. 83, No. 113 / Tuesday, June 12, 2018 / Notices
Remainder Trusts and Special Valuation
Rules for Transfers of Interests and
Trusts.
Written comments should be
received on or before August 13, 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: 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.
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
sradovich on DSK3GMQ082PROD with NOTICES
DATES:
VerDate Sep<11>2014
16:21 Jun 11, 2018
Jkt 244001
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.
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Joint Committee:
Change
Internal Revenue Service (IRS)
Treasury.
ACTION: Notice of meeting: Change.
AGENCY:
In the Federal Register notice
that was originally published on May 8,
2018, (Volume 83, Number 89, Page
20913) the meeting date has changed.
The date is changed from Wednesday,
June 27, 2018 to Thursday, June 28,
2018.
SUMMARY:
The meeting will be held
Thursday, June 28, 2018.
DATES:
Lisa
Billups at 1–888–912–1227 or (214)
413–6523.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel Joint Committee will be
held Thursday, June 28, 2018, at 1:00
p.m. Eastern Time via teleconference.
The public is invited to make oral
comments or submit written statements
for consideration. For more information
please contact Lisa Billups at 1–888–
912–1227 or (214) 413–6523, or write
TAP Office, 1114 Commerce Street,
Dallas, TX 75242–1021, or post
comments to the website: https://
www.improveirs.org.
FOR FURTHER INFORMATION CONTACT:
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The agenda will include various
committee issues for submission to the
IRS and other TAP related topics. Public
input is welcomed.
Dated: June 6, 2018.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2018–12579 Filed 6–11–18; 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 1098, Mortgage Interest Statement
and TD 8571 (IA–17–90), Reporting
Requirements for Recipients of Points
Paid on Residential Mortgages.
DATES: Written comments should be
received on or before August 13, 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 form and regulation
should be directed to Sara Covington, at
(202) 317 6038, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reporting Requirements for
Recipients of Points Paid on Residential
Mortgages and Mortgage Interest
Statement.
OMB Number: 1545–1380.
Form Number: 1098.
Regulation Project Number: TD 8571.
Abstract: T.D. 8571 regulations
require the reporting of certain
information relating to payments of
mortgage interest. Form 1098 is used to
report $600 or more of mortgage interest
received from an individual in the
course of the mortgagor’s trade or
SUMMARY:
[FR Doc. 2018–12576 Filed 6–11–18; 8:45 am]
27375
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]]>Agencies
[Federal Register Volume 83, Number 113 (Tuesday, June 12, 2018)]
[Notices]
[Pages 27374-27375]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-12576]
-----------------------------------------------------------------------
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 Guidance regarding Charitable
[[Page 27375]]
Remainder Trusts and Special Valuation Rules for Transfers of Interests
and Trusts.
DATES: Written comments should be received on or before August 13, 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: 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
[email protected].
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.
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. 2018-12576 Filed 6-11-18; 8:45 am]
BILLING CODE 4830-01-P
