Proposed Extension of Information Collection Request Submitted for Public Comment; Section 6708 Failure To Maintain List of Advisees With Respect to Reportable Transactions, 52301-52302 [2018-22515]
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Federal Register / Vol. 83, No. 200 / Tuesday, October 16, 2018 / Notices
areas must be in full compliance with
the HMR.
This Waiver Order is effective
immediately and shall remain in effect
for 30 days from the date of issuance.
Issued in Washington, DC, on October 10,
2018.
Howard R. Elliott,
Administrator, Pipeline and Hazardous
Materials Safety Administration.
[FR Doc. 2018–22423 Filed 10–15–18; 8:45 am]
BILLING CODE 4910–60–P
DEPARTMENT OF TRANSPORTATION
Pipeline and Hazardous Materials
Safety Administration
[Docket No. PHMSA–2018–0100; Notice No.
2018–18]
Hazardous Materials: Emergency
Waiver No. 8
Pipeline and Hazardous
Materials Safety Administration
(PHMSA), DOT.
ACTION: Notice of emergency waiver
order.
AGENCY:
PHMSA is issuing an
emergency waiver order to persons
conducting operations under the
direction of Environmental Protection
Agency (EPA) Region 4 or United States
Coast Guard (USCG) Seventh or Eighth
Districts within the Hurricane Michael
emergency area of Georgia. The Waiver
is granted to support the EPA and USCG
in taking appropriate actions to prepare
for, respond to, and recover from a
threat to public health, welfare, or the
environment caused by actual or
potential oil and hazardous materials
incidents resulting from Hurricane
Michael. This Waiver Order is effective
immediately and shall remain in effect
for 30 days from the date of issuance.
FOR FURTHER INFORMATION CONTACT:
Adam Horsley, Deputy Assistant Chief
Counsel for Hazardous Materials Safety,
Pipeline and Hazardous Materials Safety
Administration, telephone: (202) 366–
4400.
SUMMARY:
In
accordance with the provisions of 49
U.S.C. 5103(c), the Administrator for
PHMSA, hereby declares that an
emergency exists that warrants issuance
of a Waiver of the Hazardous Materials
Regulations (HMR, 49 CFR parts 171–
180) to persons conducting operations
under the direction of EPA Region 4 or
USCG Seventh or Eighth Districts
within the Hurricane Michael
emergency area of Georgia. The Waiver
is granted to support the EPA and USCG
in taking appropriate actions to prepare
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SUPPLEMENTARY INFORMATION:
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18:44 Oct 15, 2018
Jkt 247001
for, respond to, and recover from a
threat to public health, welfare, or the
environment caused by actual or
potential oil and hazardous materials
incidents resulting from Hurricane
Michael.
On October 10, 2018, the President
issued an Emergency Declaration for
Hurricane Michael for Georgia for the
counties of Appling, Atkinson, Bacon,
Baker, Baldwin, Ben Hill, Berrien, Bibb,
Bleckley, Brantley, Brooks, Bryan,
Bulloch, Burke, Butts, Calhoun,
Camden, Candler, Charlton, Chatham,
Chattahoochee, Clarke, Clay, Clinch,
Coffee, Colquitt, Columbia, Cook,
Crawford, Crisp, Decatur, Dodge, Dooly,
Dougherty, Early, Echols, Effingham,
Elbert, Emanuel, Evans, Glascock,
Glynn, Grady, Greene, Hancock,
Houston, Irwin, Jasper, Jeff Davis,
Jefferson, Jenkins, Johnson, Jones,
Lamar, Lanier, Laurens, Lee, Liberty,
Lincoln, Long, Lowndes, Macon,
Marion, McDuffie, McIntosh, Miller,
Mitchell, Monroe, Montgomery,
Morgan, Muscogee, Oconee, Oglethorpe,
Peach, Pierce, Pulaski, Putnam,
Quitman, Randolph, Richmond, Schley,
Screven, Seminole, Stewart, Sumter,
Talbot, Taliaferro, Tattnall, Taylor,
Telfair, Terrell, Thomas, Tift, Toombs,
Treutlen, Turner, Twiggs, Upson, Ware,
Warren, Washington, Wayne, Webster,
Wheeler, Wilcox, Wilkes, Wilkinson,
and Worth (EM–3406).
This Waiver Order covers all areas
identified in the declaration, as
amended. Pursuant to 49 U.S.C. 5103(c),
PHMSA has authority delegated by the
Secretary (49 CFR 1.97(b)(3)) to waive
compliance with any part of the HMR
provided that the grant of the waiver is:
(1) In the public interest; (2) not
inconsistent with the safety of
transporting hazardous materials; and
(3) necessary to facilitate the safe
movement of hazardous materials into,
from, and within an area of a major
disaster or emergency that has been
declared under the Robert T. Stafford
Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5121 et seq.).
Given the continuing impacts caused
by Hurricane Michael, PHMSA’s
Administrator has determined that
regulatory relief is in the public interest
and necessary to ensure the safe
transportation in commerce of
hazardous materials while the EPA and
USCG execute their recovery and
cleanup efforts in Georgia. Specifically,
PHMSA’s Administrator finds that
issuing this Waiver Order will allow the
EPA and USCG to conduct their
Emergency Support Function #10
response activities under the National
Response Framework to safely remove,
transport, and dispose of hazardous
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52301
materials. By execution of this Waiver
Order, persons conducting operations
under the direction of EPA Region 4 or
USCG Seventh or Eighth Districts
within the Hurricane Michael
emergency area of Georgia are
authorized to offer and transport nonradioactive hazardous materials under
alternative safety requirements imposed
by EPA Region 4 or USCG Seventh or
Eighth Districts when compliance with
the HMR is not practicable. Under this
Waiver Order, non-radioactive
hazardous materials may be transported
to staging areas within 50 miles of the
point of origin. Further transportation of
the hazardous materials from staging
areas must be in full compliance with
the HMR.
This Waiver Order is effective
immediately and shall remain in effect
for 30 days from the date of issuance.
Issued in Washington, DC, on October 11,
2018.
Howard R. Elliott,
Administrator, Pipeline and Hazardous
Materials Safety Administration.
[FR Doc. 2018–22496 Filed 10–15–18; 8:45 am]
BILLING CODE 4910–60–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Section 6708 Failure
To Maintain List of Advisees With
Respect to Reportable Transactions
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 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
guidance under section 6708, failure to
maintain list of advisees with respect to
reportable transactions.
DATES: Written comments should be
received on or before December 17, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments
to Carolyn Brown, Internal Revenue
Service, Room 6236, 1111 Constitution
Avenue NW, Washington, DC 20224.
Requests for additional information or
copies of the regulations should be
SUMMARY:
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52302
Federal Register / Vol. 83, No. 200 / Tuesday, October 16, 2018 / Notices
directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Section 6708 Failure to
Maintain List of Advisees with Respect
to Reportable Transactions.
OMB Number: 1545–2245.
Regulation Project Number: TD 9764.
Abstract: This document contains
final regulations relating to the penalty
under section 6708 of the Internal
Revenue Code for failing to make
available lists of advisees with respect
to reportable transactions. Section 6708
imposes a penalty upon material
advisors for failing to make available to
the Secretary, upon written request, the
list required to be maintained by section
6112 of the Internal Revenue Code
within 20 business days after the date of
such request. The final regulations
primarily affect individuals and entities
who are material advisors, as defined in
section 6111 of the Internal Revenue
Code.
Current Actions: There is no change to
the burden previously approved.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
25.
Estimated Time per Respondent: 8
hours.
Estimated Total Annual Burden
Hours: 200.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
VerDate Sep<11>2014
18:44 Oct 15, 2018
Jkt 247001
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: October 10, 2018.
R. Joseph Durbala,
Tax Analyst, IRS.
[FR Doc. 2018–22515 Filed 10–15–18; 8:45 am]
BILLING CODE 4830–01–P
Adjusted Gross Amount for Reporting
on Form 1099–K; Tax Identification
Number Identity Theft Resulting in
False Forms 1099; Validity period of
documentary evidence and treaty
statement under the Qualified
Intermediary (QI) Agreement; Foreign
Account Tax Compliance Act including
Section 871(m).
Last minute agenda changes may
preclude notice. Due to limited seating
and security requirements, please call or
email Tonjua Menefee to confirm your
attendance. Ms. Menefee can be reached
at 202–317–6851 or PublicLiaison@
irs.gov. Should you wish the IRPAC to
consider a written statement, please call
202–317–6851, or write to: Internal
Revenue Service, Office of National
Public Liaison, CL:NPL:SRM, Room
7559, 1111 Constitution Avenue NW,
Washington, DC 20224 or email:
PublicLiaison@irs.gov.
Dated: October 10,2018.
Melvin Hardy,
Director, National Public Liaison.
[FR Doc. 2018–22514 Filed 10–15–18; 8:45 am]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
DEPARTMENT OF THE TREASURY
Advisory Committee to the Internal
Revenue Service; Meeting
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
The Information Reporting
Program Advisory Committee (IRPAC)
will hold a public meeting on
Wednesday, October 24, 2018.
FOR FURTHER INFORMATION CONTACT: Ms.
Tonjua Menefee, National Public
Liaison, CL:NPL: BSRM, Rm. 7559, 1111
Constitution Avenue NW, Washington,
DC 20224.
Phone: 202–317–6851 (not a toll-free
number). Email address: PublicLiaison@
irs.gov.
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 a public meeting of the IRPAC will
be held on Wednesday, October 24,
2018 from 9:00 a.m. to 1:00 p.m. at the
Melrose Georgetown Hotel, 2430
Pennsylvania Ave. NW, Washington, DC
20037. Report recommendations on
issues that may be discussed include:
FIRE System Latency, IRC § 6050S and
Form 1098–T Reporting; Business
Master File Entity Addresses; Form W–
9 Enhancements; Form W–4 2018 &
2019 versions; Expansion of IRS Direct
Pay Program for Estimated Individual
Income Tax Payments; Inclusion of
SUMMARY:
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BILLING CODE 4830–01–P
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
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
information collection requirements
related to guidance for qualification as
an acceptance agent, and execution of
an agreement between an acceptance
agent and the Internal Revenue Service
relating to the issuance of certain
taxpayer identifying numbers.
DATES: Written comments should be
received on or before December 17, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
SUMMARY:
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]]>Agencies
[Federal Register Volume 83, Number 200 (Tuesday, October 16, 2018)]
[Notices]
[Pages 52301-52302]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-22515]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Section 6708 Failure To Maintain List of Advisees
With Respect to Reportable Transactions
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 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 guidance under section 6708, failure to maintain list of
advisees with respect to reportable transactions.
DATES: Written comments should be received on or before December 17,
2018 to be assured of consideration.
ADDRESSES: Direct all written comments to Carolyn Brown, Internal
Revenue Service, Room 6236, 1111 Constitution Avenue NW, Washington, DC
20224. Requests for additional information or copies of the regulations
should be
[[Page 52302]]
directed to R. Joseph Durbala, at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Section 6708 Failure to Maintain List of Advisees with
Respect to Reportable Transactions.
OMB Number: 1545-2245.
Regulation Project Number: TD 9764.
Abstract: This document contains final regulations relating to the
penalty under section 6708 of the Internal Revenue Code for failing to
make available lists of advisees with respect to reportable
transactions. Section 6708 imposes a penalty upon material advisors for
failing to make available to the Secretary, upon written request, the
list required to be maintained by section 6112 of the Internal Revenue
Code within 20 business days after the date of such request. The final
regulations primarily affect individuals and entities who are material
advisors, as defined in section 6111 of the Internal Revenue Code.
Current Actions: There is no change to the burden previously
approved.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 25.
Estimated Time per Respondent: 8 hours.
Estimated Total Annual Burden Hours: 200.
The following paragraph applies to all 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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: October 10, 2018.
R. Joseph Durbala,
Tax Analyst, IRS.
[FR Doc. 2018-22515 Filed 10-15-18; 8:45 am]
BILLING CODE 4830-01-P
