Proposed Collection; Comment Request for TD 8656, 6198-6199 [2019-03213]
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Federal Register / Vol. 84, No. 38 / Tuesday, February 26, 2019 / Notices
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 4669,
Statement of Payments Received.
DATES: Written comments should be
received on or before April 29, 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: Statement of Payments
Received.
OMB Number: 1545–0364.
Form Number: 4669.
Abstract: Form 4669 is used by payors
in specific situations to request relief
from payment of certain required taxes.
A payor who fails to withhold certain
required taxes from a payee may be
entitled to relief, under sections
3402(d), 3102(f)(3), 1463 or Regulations
section 1.1474–4. To apply for relief, a
payor must show that the payee
reported the payments and paid the
corresponding tax. To secure relief as
described above, a payor must obtain a
separate, completed Form 4669 from
each payee for each year relief is
requested.
Current Actions There are no changes
being made to the Omnibus Survey at
this time.
Type of Review: Extension without
change of a currently approved
collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
85,000.
Estimated Time per Response: 15
minutes.
Estimated Total Annual Burden
Hours: 21,250.
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.
VerDate Sep<11>2014
16:24 Feb 25, 2019
Jkt 247001
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: February 19, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–03220 Filed 2–25–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for TD 8656
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
final regulation TD 8656, Imposition of
the Accuracy-Related Penalty.
DATES: Written comments should be
received on or before April 29, 2019 to
be assured of consideration.
ADDRESSES: Direct all written comments
to L. Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
SUMMARY:
PO 00000
Frm 00072
Fmt 4703
Sfmt 4703
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to Sara Covington, (202) 317–
6038, at 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: Section 6662—Imposition of the
Accuracy-Related Penalty.
OMB Number: 1545–1426.
Regulation Project Number: TD 8656.
Abstract: These regulations provide
guidance on the accuracy-related
penalty imposed on underpayments of
tax caused by substantial and gross
valuation misstatements as defined in
Internal Revenue Code sections 6662(e)
and 6662(h). Under section 1.6662–6(d)
of the regulations, an amount is
excluded from the penalty if certain
requirements are met and a taxpayer
maintains documentation of how a
transfer price was determined for a
transaction subject to Code section 482.
Current Actions: There is no changes
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
2,500.
Estimated Time per Respondent: 8
hours, 3 minutes.
Estimated Total Annual Burden
Hours: 20,125.
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
E:\FR\FM\26FEN1.SGM
26FEN1
Federal Register / Vol. 84, No. 38 / Tuesday, February 26, 2019 / Notices
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: February 20, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–03213 Filed 2–25–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5306
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 5306,
Application for Approval of Prototype
or Employer Sponsored Individual
Retirement Account.
DATES: Written comments should be
received on or before April 29, 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: Application for Approval of
Prototype or Employer Sponsored
Individual Retirement Account (IRA).
OMB Number: 1545–0390.
Form Number: 5306.
Abstract: This application is used by
employers who want to establish an
SUMMARY:
VerDate Sep<11>2014
16:24 Feb 25, 2019
Jkt 247001
individual retirement account trust to be
used by their employees. The
application is also used by banks and
insurance companies that want to
establish approved prototype individual
retirement accounts or annuities. The
data collected is used to determine if the
individual retirement account trust or
annuity contract meets the requirements
of Code section 408(a), 408(b), or 408(c)
so that the IRS may issue an approval
letter.
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 or other forprofit organizations.
Estimated Number of Respondents:
600.
Estimated Time Per Respondent: 13
hr., 45 min.
Estimated Total Annual Burden
Hours: 8,244.
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: February 19, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–03222 Filed 2–25–19; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00073
Fmt 4703
Sfmt 4703
6199
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Ruling 2000–35
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 Revenue Ruling
2000–35, Automatic Enrollment in
Section 403(b) Plans.
DATES: Written comments should be
received on or before April 29, 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: Automatic Enrollment in
Section 403(b) Plans.
OMB Number: 1545–1694.
Form Number: Revenue Ruling 2000–
35.
Abstract: Revenue Ruling 2000–35
describes certain criteria that must be
met before an employee’s compensation
can be reduced and contributed to an
employee’s section 403(b) plan in the
absence of an affirmative election by the
employee.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions, and state, local or tribal
governments.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 53
minutes.
Estimated Total Annual Burden
Hours: 175.
SUMMARY:
E:\FR\FM\26FEN1.SGM
26FEN1
]]>Agencies
[Federal Register Volume 84, Number 38 (Tuesday, February 26, 2019)]
[Notices]
[Pages 6198-6199]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-03213]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for TD 8656
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
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning final regulation TD
8656, Imposition of the Accuracy-Related Penalty.
DATES: Written comments should be received on or before April 29, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments to L. 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, (202)
317-6038, at 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: Section 6662--Imposition of the Accuracy-Related Penalty.
OMB Number: 1545-1426.
Regulation Project Number: TD 8656.
Abstract: These regulations provide guidance on the accuracy-
related penalty imposed on underpayments of tax caused by substantial
and gross valuation misstatements as defined in Internal Revenue Code
sections 6662(e) and 6662(h). Under section 1.6662-6(d) of the
regulations, an amount is excluded from the penalty if certain
requirements are met and a taxpayer maintains documentation of how a
transfer price was determined for a transaction subject to Code section
482.
Current Actions: There is no changes in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 2,500.
Estimated Time per Respondent: 8 hours, 3 minutes.
Estimated Total Annual Burden Hours: 20,125.
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
[[Page 6199]]
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: February 20, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-03213 Filed 2-25-19; 8:45 am]
BILLING CODE 4830-01-P
