Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 11631-11633 [2019-05783]
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Federal Register / Vol. 84, No. 59 / Wednesday, March 27, 2019 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Taxpayer
Communications Project Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel’s Taxpayer
Communications Project Committee will
be conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Tuesday, April 9, 2019.
FOR FURTHER INFORMATION CONTACT: Otis
Simpson at 1–888–912–1227 or 202–
317–3332.
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 meeting of the Taxpayer
Advocacy Panel Taxpayer
Communications Notices and
Correspondence Project Committee will
be held Tuesday, April 9, 2019, at 3:00
p.m. Eastern Time. The public is invited
to make oral comments or submit
written statements for consideration.
Due to limited time and structure of
meeting, notification of intent to
participate must be made with Otis
Simpson. For more information please
contact Otis Simpson at 1–888–912–
1227 or 202–317–3332, or write TAP
Office, 1111 Constitution Ave. NW,
Room 1509, Washington, DC 20224 or
contact us at the website: https://
www.improveirs.org. The agenda will
include various IRS issues.
SUMMARY:
Dated: March 22, 2019.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel’s Toll-Free Phone Line
Project Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
VerDate Sep<11>2014
21:13 Mar 26, 2019
Jkt 247001
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Taxpayer Assistance
Center Project Committee
An open meeting of the
Taxpayer Advocacy Panel’s Taxpayer
Assistance Center Project Committee
will be conducted. The Taxpayer
Advocacy Panel is soliciting public
comments, ideas, and suggestions on
improving customer service at the
Internal Revenue Service.
DATES: The meeting will be held
Thursday, April 11, 2019.
FOR FURTHER INFORMATION CONTACT:
Matthew O’Sullivan at 1–888–912–1227
or (510) 907–5274.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
SUMMARY:
DEPARTMENT OF THE TREASURY
An open meeting of the
Taxpayer Advocacy Panel’s Toll-Free
[FR Doc. 2019–05855 Filed 3–26–19; 8:45 am]
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
BILLING CODE 4830–01–P
SUMMARY:
Dated: March 22, 2019.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
AGENCY:
[FR Doc. 2019–05854 Filed 3–26–19; 8:45 am]
AGENCY:
Phone Line Project Committee will be
conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Wednesday, April 10, 2019.
FOR FURTHER INFORMATION CONTACT:
Rosalind Matherne at 1–888–912–1227
or 202–317–4115.
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 Toll-Free Phone Line
Project Committee will be held
Wednesday, April 10, 2019, 12:00 p.m.
Eastern Time. The public is invited to
make oral comments or submit written
statements for consideration. Due to
limited time and structure of meeting,
notification of intent to participate must
be made with Rosalind Matherne. For
more information please contact
Rosalind Matherne at 1–888–912–1227
or 202–317–4115, or write TAP Office,
1111 Constitution Ave. NW, Room 1509,
Washington, DC 20224 or contact us at
the website: https://www.improveirs.org.
The agenda will include various IRS
issues.
PO 00000
Frm 00150
Fmt 4703
Sfmt 4703
11631
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel’s Taxpayer Assistance
Center Project Committee will be held
Thursday, at 3:00 p.m. Eastern time. The
public is invited to make oral comments
or submit written statements for
consideration. Due to limited time and
structure of meeting, notification of
intent to participate must be made with
Matthew O’Sullivan. For more
information please contact Matthew
O’Sullivan at 1–888–912–1227 or (510)
907–5274, or write TAP Office, 1301
Clay Street, Oakland, CA 94612–5217 or
contact us at the website: https://
www.improveirs.org. The agenda will
include various IRS issues.
Dated: March 22, 2019.
Kevin Brown,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2019–05856 Filed 3–26–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
IRS Information Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before April 26, 2019 to be assured
of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave NW, Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Quintana by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
SUMMARY:
E:\FR\FM\27MRN1.SGM
27MRN1
11632
Federal Register / Vol. 84, No. 59 / Wednesday, March 27, 2019 / Notices
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: TD 8517: Debt Instruments With
Original Discount; Imputed Interest on
Deferred Payment Sales or Exchanges of
Property; TD 9599: Property Traded on
an Established Market.
OMB Control Number: 1545–1353.
Type of Review: Extension without
change of a currently approved
collection.
Description: This document contains
regulations relating to the tax treatment
of debt instruments with original issue
discount and the imputation of interest
on deferred payments under certain
contracts for the sale or exchange of
property and determining when
property is traded on an established
market for purposes of determining the
issue price of a debt instrument. The
regulations provide needed guidance to
holders and issuers of debt instruments.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
645,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 645,000.
Estimated Time per Response: .3
hours per response.
Estimated Total Annual Burden
Hours: 195,500.
Title: Form 8882—Credit for
Employer-Provided Childcare Facilities
and Services.
OMB Control Number: 1545–1809.
Type of Review: Extension without
change of a currently approved
collection.
Description: Qualified employers use
Form 8882 to request a credit for
employer-provided childcare facilities
and services. Section 45F provides
credit based on costs incurred by an
employer in providing childcare
facilities and resource and referral
services. The credit is 25% of the
qualified childcare expenditures plus
10% of the qualified childcare resource
and referral expenditures for the tax
year, up to a maximum credit of
$150,000 per tax year.
Form: 8882.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
286.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 286.
Estimated Time per Response: 3.68
hours per response.
VerDate Sep<11>2014
21:13 Mar 26, 2019
Jkt 247001
Estimated Total Annual Burden
Hours: 1,053.
Title: Notice 2006–24, (superseded by
NOT 2007–52) Qualifying Advanced
Coal Project Program.
OMB Control Number: 1545–2003.
Type of Review: Extension without
change of a currently approved
collection.
Description: Notice 2006–24
establishes the qualifying advanced coal
project program under Sec. 48A of the
Internal Revenue Code. The notice
provides the time and manner for a
taxpayer to apply for an allocation of
qualifying advanced coal project credits
and, once the taxpayer has received this
allocation, the time and manner for the
taxpayer to file for a certification of its
qualifying advanced coal project. Notice
2007–52 clarifies, modifies, amplifies
and supersedes Notice 2006–24. Notice
2008–26 updates and amplifies IRS
Notice 2007–52.
Form: None.
Affected Public: Businesses or other
for profits.
Estimated Number of Respondents:
45.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 45.
Estimated Time per Response: 110
hours per response.
Estimated Total Annual Burden
Hours: 4,950.
Title: NOT–2009–31—Election and
Notice Procedures for Multiemployer
Plans Under Sections 204 and 205 of
WRERA.
OMB Control Number: 1545–2141.
Type of Review: Extension without
change of a currently approved
collection.
Description: The guidance in this
notice implements temporary, elective
relief under the Workers, Retirees, and
Employers Relief Act of 2008 (WRERA),
which was enacted December 2008 for
multi-employer pension plans from
certain funding requirements.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
1,600.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 1,600.
Estimated Time per Response: 1 hour
per response.
Estimated Total Annual Burden
Hours: 1,600.
Title: Form 13997, Validating Your
TIN and Reasonable Cause.
OMB Control Number: 1545–2144.
Type of Review: Extension without
change of a currently approved
collection.
PO 00000
Frm 00151
Fmt 4703
Sfmt 4703
Description: Under the provisions of
Internal Revenue Code Section (IRC § )
6039E, Information Concerning Resident
Status, individuals are required to
provide certain information (see IRC
§ 6039E(b)) with their application for a
U.S. passport or with their application
for permanent U.S. residence. This form
is an attachment to Letter 4318 to
inform the individual about the IRC
provisions, the penalty, and to request
them to complete this form and return
it to the IRS.
Form: 13997.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
2,000.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 2,000.
Estimated Time per Response: 1 hour
per response.
Estimated Total Annual Burden
Hours: 2,000.
Title: Form 13768—Electronic Tax
Administration Advisory Committee
Membership Application.
OMB Control Number: 1545–2231.
Type of Review: Extension without
change of a currently approved
collection.
Description: The Internal Revenue
Service Restructuring and Reform Act of
1998 (RRA 98) authorized the creation
of the Electronic Tax Administration
Advisory Committee (ETAAC). ETAAC
has a primary duty of providing input
to the Internal Revenue Service (IRS) on
its strategic plan for electronic tax
administration. Accordingly, ETAAC’s
responsibilities involve researching,
analyzing and making recommendations
on a wide range of electronic tax
administration issues.
Form: 13768.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
500.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 500.
Estimated Time per Response: 1.5
hours per response.
Estimated Total Annual Burden
Hours: 750.
Title: Section 6708, Failure to
Maintain List of Advisees with Respect
to Reportable Transactions.
OMB Control Number: 1545–2245.
Type of Review: Extension without
change of a currently approved
collection.
Description: Section 6112 requires
material advisors to maintain lists of
advisees and other information with
respect to reportable transactions and to
E:\FR\FM\27MRN1.SGM
27MRN1
Federal Register / Vol. 84, No. 59 / Wednesday, March 27, 2019 / Notices
make that information available to the
Secretary upon written request. Section
6708 imposes a penalty on a person
required to maintain a list under section
6112 (a ‘‘material advisor’’) who fails to
make the list available to the IRS upon
written request. Under section
6708(a)(1), if a material advisor fails to
comply with a written request for the
section 6112 list within 20 business
days after the request is made, the
material advisor is subject to a penalty
in the amount of $10,000 for each day
of the failure after the 20th business
day. The collection of information in the
final regulations is in section 301.6708–
1(c)(3)(ii). This information is required
for the IRS to determine whether good
cause exists to grant a person affected by
these regulations an extension of the
legislatively established 20-business-day
period to furnish a lawfully requested
list to the IRS.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
25.
Frequency of Response: Annually and
On Occasion.
Estimated Total Number of Annual
Responses: 25.
Estimated Time per Response: 8 hours
per response.
Estimated Total Annual Burden
Hours: 200.
Authority: 44 U.S.C. 3501 et seq.
Dated: March 21, 2019.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2019–05783 Filed 3–26–19; 8:45 am]
BILLING CODE 4810–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Tax and Trade Bureau Information
Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before April 26, 2019 to be assured
of consideration.
SUMMARY:
VerDate Sep<11>2014
21:13 Mar 26, 2019
Jkt 247001
Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW, Suite 8100, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Quintana by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
ADDRESSES:
Tax and Trade Bureau (TTB)
1. Title: Authorization to Furnish
Financial Information and Certificate of
Compliance.
OMB Control Number: 1513–0004.
Type of Review: Extension without
change of a currently approved
collection.
Description: Under its statutory and
regulatory authorities, during an alcohol
or tobacco permit investigation, the
Alcohol and Tobacco Tax and Trade
Bureau (TTB) may require such
applicants to show that they have the
financial standing necessary to conduct
their operations in compliance with
Federal law. However, the Right to
Financial Privacy Act of 1978 (the Act;
12 U.S.C. 3401 et seq.) limits the Federal
Government’s access to the records of
individuals held by financial
institutions. The Act provides that a
person may authorize a financial
institution to disclose their individual
records to a Federal agency, but it also
requires the agency to certify to the
institution that the agency has complied
with the Act. To meet the Act’s
requirements, a permit applicant uses
TTB F 5030.6 to authorize a financial
institution to disclose their individual
records to TTB, and TTB uses the form
to certify to the institution that the
agency has complied with the Act.
Form: TTB F 5030.6.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
240.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 240.
Estimated Time per Response: 15
minutes.
Estimated Total Annual Burden
Hours: 60.
PO 00000
Frm 00152
Fmt 4703
Sfmt 9990
11633
2. Title: Records Supporting
Drawback Claims on Eligible Articles
Brought into the United States from
Puerto Rico or the Virgin Islands.
OMB Control Number: 1513–0089.
Type of Review: Revision of a
currently approved collection.
Description: Under the Internal
Revenue Code (IRC) at 26 U.S.C.
7652(g), the provisions of 26 U.S.C.
5111–5114 providing for drawback
(refund) of Federal excise taxes paid on
distilled spirits used in certain
nonbeverage products—medicines,
medicinal preparations, food products,
flavors, flavoring extracts, and
perfumes—also apply to such articles
brought into the United States from
Puerto Rico or the U.S. Virgin Islands.
In particular, 26 U.S.C. 5112 requires
nonbeverage product drawback
claimants to keep the records necessary
to document the information provided
in such claims, subject to regulations
prescribed by the Secretary of the
Treasury. Based on those IRC
authorities, the TTB regulations at 27
CFR 26.174 and 26.310 require persons
making nonbeverage product drawback
claims on eligible articles brought into
the United States from Puerto Rico or
the U.S. Virgin Islands to keep certain
business, formula, and taxpayment
records documenting the data regarding
the distilled spirits and articles in
question provided in such claims. Those
persons must maintain the required
records at their business premises for at
least 3 years, during which time TTB
may inspect the records to verify the
data provided in their claims. TTB’s
verification of such nonbeverage
product drawback claims is necessary to
protect the revenue and ensure
compliance with relevant statutory and
regulatory requirements.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
10.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 10.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 10.
Authority: 44 U.S.C. 3501 et seq.
Dated: March 22, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019–05886 Filed 3–26–19; 8:45 am]
BILLING CODE 4810–31–P
E:\FR\FM\27MRN1.SGM
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]]>Agencies
[Federal Register Volume 84, Number 59 (Wednesday, March 27, 2019)]
[Notices]
[Pages 11631-11633]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-05783]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple IRS Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before April 26, 2019 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave NW, Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Jennifer Quintana by emailing PRA@treasury.gov, calling
(202) 622-0489, or viewing the entire
[[Page 11632]]
information collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: TD 8517: Debt Instruments With Original Discount; Imputed
Interest on Deferred Payment Sales or Exchanges of Property; TD 9599:
Property Traded on an Established Market.
OMB Control Number: 1545-1353.
Type of Review: Extension without change of a currently approved
collection.
Description: This document contains regulations relating to the tax
treatment of debt instruments with original issue discount and the
imputation of interest on deferred payments under certain contracts for
the sale or exchange of property and determining when property is
traded on an established market for purposes of determining the issue
price of a debt instrument. The regulations provide needed guidance to
holders and issuers of debt instruments.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 645,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 645,000.
Estimated Time per Response: .3 hours per response.
Estimated Total Annual Burden Hours: 195,500.
Title: Form 8882--Credit for Employer-Provided Childcare Facilities
and Services.
OMB Control Number: 1545-1809.
Type of Review: Extension without change of a currently approved
collection.
Description: Qualified employers use Form 8882 to request a credit
for employer-provided childcare facilities and services. Section 45F
provides credit based on costs incurred by an employer in providing
childcare facilities and resource and referral services. The credit is
25% of the qualified childcare expenditures plus 10% of the qualified
childcare resource and referral expenditures for the tax year, up to a
maximum credit of $150,000 per tax year.
Form: 8882.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 286.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 286.
Estimated Time per Response: 3.68 hours per response.
Estimated Total Annual Burden Hours: 1,053.
Title: Notice 2006-24, (superseded by NOT 2007-52) Qualifying
Advanced Coal Project Program.
OMB Control Number: 1545-2003.
Type of Review: Extension without change of a currently approved
collection.
Description: Notice 2006-24 establishes the qualifying advanced
coal project program under Sec. 48A of the Internal Revenue Code. The
notice provides the time and manner for a taxpayer to apply for an
allocation of qualifying advanced coal project credits and, once the
taxpayer has received this allocation, the time and manner for the
taxpayer to file for a certification of its qualifying advanced coal
project. Notice 2007-52 clarifies, modifies, amplifies and supersedes
Notice 2006-24. Notice 2008-26 updates and amplifies IRS Notice 2007-
52.
Form: None.
Affected Public: Businesses or other for profits.
Estimated Number of Respondents: 45.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 45.
Estimated Time per Response: 110 hours per response.
Estimated Total Annual Burden Hours: 4,950.
Title: NOT-2009-31--Election and Notice Procedures for
Multiemployer Plans Under Sections 204 and 205 of WRERA.
OMB Control Number: 1545-2141.
Type of Review: Extension without change of a currently approved
collection.
Description: The guidance in this notice implements temporary,
elective relief under the Workers, Retirees, and Employers Relief Act
of 2008 (WRERA), which was enacted December 2008 for multi-employer
pension plans from certain funding requirements.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 1,600.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 1,600.
Estimated Time per Response: 1 hour per response.
Estimated Total Annual Burden Hours: 1,600.
Title: Form 13997, Validating Your TIN and Reasonable Cause.
OMB Control Number: 1545-2144.
Type of Review: Extension without change of a currently approved
collection.
Description: Under the provisions of Internal Revenue Code Section
(IRC Sec. ) 6039E, Information Concerning Resident Status, individuals
are required to provide certain information (see IRC Sec. 6039E(b))
with their application for a U.S. passport or with their application
for permanent U.S. residence. This form is an attachment to Letter 4318
to inform the individual about the IRC provisions, the penalty, and to
request them to complete this form and return it to the IRS.
Form: 13997.
Affected Public: Individuals or households.
Estimated Number of Respondents: 2,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 2,000.
Estimated Time per Response: 1 hour per response.
Estimated Total Annual Burden Hours: 2,000.
Title: Form 13768--Electronic Tax Administration Advisory Committee
Membership Application.
OMB Control Number: 1545-2231.
Type of Review: Extension without change of a currently approved
collection.
Description: The Internal Revenue Service Restructuring and Reform
Act of 1998 (RRA 98) authorized the creation of the Electronic Tax
Administration Advisory Committee (ETAAC). ETAAC has a primary duty of
providing input to the Internal Revenue Service (IRS) on its strategic
plan for electronic tax administration. Accordingly, ETAAC's
responsibilities involve researching, analyzing and making
recommendations on a wide range of electronic tax administration
issues.
Form: 13768.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 500.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 500.
Estimated Time per Response: 1.5 hours per response.
Estimated Total Annual Burden Hours: 750.
Title: Section 6708, Failure to Maintain List of Advisees with
Respect to Reportable Transactions.
OMB Control Number: 1545-2245.
Type of Review: Extension without change of a currently approved
collection.
Description: Section 6112 requires material advisors to maintain
lists of advisees and other information with respect to reportable
transactions and to
[[Page 11633]]
make that information available to the Secretary upon written request.
Section 6708 imposes a penalty on a person required to maintain a list
under section 6112 (a ``material advisor'') who fails to make the list
available to the IRS upon written request. Under section 6708(a)(1), if
a material advisor fails to comply with a written request for the
section 6112 list within 20 business days after the request is made,
the material advisor is subject to a penalty in the amount of $10,000
for each day of the failure after the 20th business day. The collection
of information in the final regulations is in section 301.6708-
1(c)(3)(ii). This information is required for the IRS to determine
whether good cause exists to grant a person affected by these
regulations an extension of the legislatively established 20-business-
day period to furnish a lawfully requested list to the IRS.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 25.
Frequency of Response: Annually and On Occasion.
Estimated Total Number of Annual Responses: 25.
Estimated Time per Response: 8 hours per response.
Estimated Total Annual Burden Hours: 200.
Authority: 44 U.S.C. 3501 et seq.
Dated: March 21, 2019.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2019-05783 Filed 3-26-19; 8:45 am]
BILLING CODE 4810-01-P
