Proposed Collection; Comment Request for Form 13285-A, 62955 [2018-26468]
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Federal Register / Vol. 83, No. 234 / Thursday, December 6, 2018 / Notices
through the internet at
Lanita.VanDyke@irs.gov.
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SUPPLEMENTARY INFORMATION:
Title: Installment Sale Income.
OMB Number: 1545–0228.
Form Number: 6252.
Abstract: Internal Revenue Code
section 453 provides that if real or
personal property is disposed of at a
gain and at least one payment is to be
received in a tax year after the year of
sale, the income is to be reported in
installments, as payment is received.
Form 6252 provides for the computation
of income to be reported in the year of
sale and in years after the year of sale.
It also provides for the computation of
installment sales between certain
related parties required by Code section
453(e).
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business of other forprofit organizations, individuals or
households, and farms.
Estimated Number of Respondents:
521,898.
Estimated Time per Respondent: 3
hrs., 4 minutes.
Estimated Total Annual Burden
Hours: 1,597,008.
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
VerDate Sep<11>2014
20:35 Dec 04, 2018
Jkt 247001
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: November 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–26472 Filed 12–4–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 13285–A
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 Form 13285–A,
Reducing Tax Burden on America’s
Taxpayers.
SUMMARY:
Written comments should be
received on or before February 4, 2019
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 LaNita Van Dyke,
at (202) 317–6009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reducing Tax Burden on
America’s Taxpayers.
OMB Number: 1545–2009.
Form Number: 13285–A.
Abstract: The IRS Office of Taxpayer
Burden Reduction (TBR) needs the
taxpaying public’s help to identify
meaningful taxpayer burden reduction
opportunities that impact a large
number of taxpayers. This form should
be used to refer ideas for reducing
taxpayer burden to the TBR for
consideration and implementation.
Current Actions: There are no changes
being made to the form at this time.
DATES:
PO 00000
Frm 00123
Fmt 4703
Sfmt 4703
62955
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Business or other for-profit
organizations, non-profit institutions,
farms, Federal Government, State, local
or tribal governments.
Estimated Number of Respondents:
250.
Estimated Time per Response: 15
minutes.
Estimated Total Annual Burden
Hours: 62.
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: November 27, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–26468 Filed 12–4–18; 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.
AGENCY:
E:\FR\FM\06DEN1.SGM
06DEN1
Agencies
[Federal Register Volume 83, Number 234 (Thursday, December 6, 2018)]
[Notices]
[Page 62955]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-26468]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 13285-A
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. Currently, the IRS is soliciting
comments concerning Form 13285-A, Reducing Tax Burden on America's
Taxpayers.
DATES: Written comments should be received on or before February 4,
2019 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 LaNita Van
Dyke, at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Reducing Tax Burden on America's Taxpayers.
OMB Number: 1545-2009.
Form Number: 13285-A.
Abstract: The IRS Office of Taxpayer Burden Reduction (TBR) needs
the taxpaying public's help to identify meaningful taxpayer burden
reduction opportunities that impact a large number of taxpayers. This
form should be used to refer ideas for reducing taxpayer burden to the
TBR for consideration and implementation.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, Business or other for-
profit organizations, non-profit institutions, farms, Federal
Government, State, local or tribal governments.
Estimated Number of Respondents: 250.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 62.
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: November 27, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-26468 Filed 12-4-18; 8:45 am]
BILLING CODE 4830-01-P