Proposed Information Collection; Comment Request, 16760-16761 [2019-07975]
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16760
Federal Register / Vol. 84, No. 77 / Monday, April 22, 2019 / Notices
Chad T. Knott (MD)
Curt Palubicki (MN)
William M. Powderly (MN)
The drivers were included in docket
numbers FMCSA–2015–0322; FMCSA–
2015–0323; and FMCSA–2016–0007.
Their exemptions are applicable as of
November 15, 2018, and will expire on
November 15, 2020.
In accordance with 49 U.S.C. 31315,
each exemption will be valid for two
years from the effective date unless
revoked earlier by FMCSA. The
exemption will be revoked if the
following occurs: (1) The person fails to
comply with the terms and conditions
of the exemption; (2) the exemption has
resulted in a lower level of safety than
was maintained prior to being granted;
or (3) continuation of the exemption
would not be consistent with the goals
and objectives of 49 U.S.C. 31136 and
31315.
Issued on: April 11, 2019.
Larry W. Minor,
Associate Administrator for Policy.
[FR Doc. 2019–08028 Filed 4–19–19; 8:45 am]
BILLING CODE 4910–EX–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection;
Comment Request
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
DATES: Written comments should be
received on or before June 21, 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.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information, or
copies of the information collection and
instructions, or copies of any comments
amozie on DSK9F9SC42PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
17:22 Apr 19, 2019
Jkt 247001
received, contact Elaine Christophe, at
(202) 317–5745, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet, at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
the collection of information is
necessary for the proper performance of
the agency’s functions, 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 respondents, including
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 the requested information.
The IRS is seeking comments
concerning the following forms, and
reporting and record-keeping
requirements:
1. Title: Gains and Losses From
Section 1256 Contracts and Straddles.
OMB Number: 1545–0644.
Form Number: Form 6781.
Abstract: Form 6781 is used by
taxpayers in computing their gains and
losses on Internal Revenue Code section
1256 contracts under the marked-tomarket rules and gains and losses under
Code section 1092 from straddle
positions. The data is used to verify that
the tax reported accurately reflects any
such gains and losses.
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: Business or other forprofit organizations and individuals.
Estimated Number of Responses:
56,843.
Estimated Time per Response: 15
hours and 54 minutes.
Estimated Total Annual Burden
Hours: 903,236.
2. Title: Penalty on Income Tax
Return Preparers Who Understate
PO 00000
Frm 00124
Fmt 4703
Sfmt 4703
Taxpayer’s Liability on a Federal
Income Tax Return or Claim for Refund.
OMB Number: 1545–1231.
Regulation Project Number: IA–38–90
(TD 9436-final).
Abstract: These regulations set forth
rules under section 6694 of the Internal
Revenue Code regarding the penalty for
understatement of a taxpayer’s liability
on a Federal income tax return or claim
for refund. In certain circumstances, the
preparer may avoid the penalty by
disclosing on a Form 8275 or by
advising the taxpayer or another
preparer that disclosure is necessary.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals or
households.
Estimated Number of Responses:
127,801,426.
Estimated Time per Response: 5
minutes.
Estimated Total Annual Burden
Hours: 10,674,581 hours.
3. OMB Number: 1545–1558.
Revenue Procedure Number: Revenue
Procedure 97–43.
Revenue Ruling Number: Revenue
Ruling 97–39.
Abstract: Revenue Procedure 97–43
provides taxpayers automatic consent to
change to mark-to-market accounting for
securities after the taxpayer elects under
regulation section 1.475(c)–1, subject to
certain terms and conditions. Revenue
Ruling 97–39 provides taxpayers
additional mark-to-market guidance
under section 475 of the Internal
Revenue Code.
Current Actions: There are no changes
being made to the revenue procedure or
revenue ruling at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses: 200.
Estimated Time per Response: 5
hours.
Estimated Total Annual Burden
Hours: 1,000.
4. Title: U.S. Income Tax Return for
Qualified Funeral Trusts.
OMB Number: 1545–1593.
Form Number: 1041–QFT.
Abstract: Internal Revenue Code
section 685 allows the trustee of a
qualified funeral trust to elect to report
and pay the tax for the trust. Form
1041–QFT is used for this purpose. The
IRS uses the information on the form to
determine that the trustee filed the
proper return and paid the correct tax.
Current Actions: There are no changes
being made to the form at this time.
E:\FR\FM\22APN1.SGM
22APN1
amozie on DSK9F9SC42PROD with NOTICES
Federal Register / Vol. 84, No. 77 / Monday, April 22, 2019 / Notices
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Responses:
15,000.
Estimated Time per Response: 18.5
hours.
Estimated Total Annual Burden
Hours: 277,500.
5. Title: Agent for Consolidated
Group.
OMB Number: 1545–1699.
Treasury Decision 9715, Revenue
Procedure 2002–43, Treasury Decision
9002, and Revenue Procedure 2015–26.
Abstract: The information is needed
in order for a terminating common
parent of a consolidated group to
designate a substitute agent for the
group and receive approval of the
Commissioner, or for a default
substitute agent to notify the
Commissioner that it is the default
substitute agent, pursuant to Treas. Reg.
§ 1.1502–77(c)&(d). The Commissioner
will use the information to determine
whether to approve the designation of
the substitute agent (if approval is
required) and to change the IRS’s
records to reflect the information about
the substitute agent.
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 Responses: 200.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 400.
6. Title: Timely Mailing Treated As
Timely Filing.
OMB Number: 1545–1899.
Regulation Project Number: TD 9543
and RP 97–19. (Notice 99–41, Notice
2001–62, Notice 2015–38).
Abstract: This information collection
contains regulations amending a
Treasury Regulation to provide
guidance as to the only ways to
establish prima facie evidence of
delivery of documents that have a filing
deadline prescribed by the internal
revenue laws, absent direct proof of
actual delivery. The regulations are
necessary to provide greater certainty on
this issue and to provide specific
guidance. The regulations affect
taxpayers who mail Federal tax
documents to the Internal Revenue
Service or the United States Tax Court.
Procedure 97–19 provides the criteria
that will be used by the IRS to
determine whether a private delivery
service qualifies as a designated Private
Delivery Service under section 7502 of
VerDate Sep<11>2014
17:22 Apr 19, 2019
Jkt 247001
the Internal Revenue Code. Notice 99–
41, Notice 2001–62 & Notice 2015–38
are related but add no additional
burden.
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, not-for-profit institutions,
farms, federal government and state,
local, or tribal government.
The estimated burden related to RP
97–19:
Estimated Number of Responses: 17.
Estimated Time per Response: 180
hours 31 minutes.
Estimated Total Annual Burden
Hours: 3,069.
The estimated related to TD 9543:
Estimated Number of Responses:
10,847,647.
Estimated Time per Response: 6
minutes.
Estimated Total Annual Burden
Hours: 1,084,765.
7. Title: Tribal Evaluation of Filing
and Accuracy Compliance (TEFAC)—
Compliance Check Report.
OMB Number: 1545–2026.
Form Number: Form 13797.
Abstract: This form will be provided
to tribes who elect to perform a self
compliance check on any or all of their
entities. This is a VOLUNTARY
program, and the entity is not penalized
for non-completion of forms or
withdrawal from the program. Upon
completion, the information will be
used by the Tribe and ITG to develop
training needs, compliance strategies,
and corrective actions.
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: Businesses and other
for-profit organizations and State, Local,
or Tribal Government.
Estimated Number of Responses: 20.
Estimated Time per Response: 22
hours 20 minutes.
Estimated Total Annual Burden
Hours: 447.
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
PO 00000
Frm 00125
Fmt 4703
Sfmt 4703
16761
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Approved: April 16, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–07975 Filed 4–19–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0014]
Agency Information Collection
Activity: Authorization and
Certification of Entrance or Reentrance
Into Rehabilitation and Certification of
Status
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Veterans Benefits Administration,
Department of Veterans Affairs, will
submit the collection of information
abstracted below to the Office of
Management and Budget (OMB) for
review and comment. The PRA
submission describes the nature of the
information collection and its expected
cost and burden and it includes the
actual data collection instrument.
DATES: Comments must be submitted on
or before May 22, 2019.
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov, or to Office of
Information and Regulatory Affairs,
Office of Management and Budget, Attn:
VA Desk Officer, 725 17th St. NW,
Washington, DC 20503 or sent through
electronic mail to oira_submission@
omb.eop.gov. Please refer to ‘‘OMB
Control No. 2900–0014 in any
correspondence.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Danny S. Green at (202) 421–1354.
SUPPLEMENTARY INFORMATION:
Authority: Public Law 104–13; 44 U.S.C.
3501–3521.
Title: Authorization and Certification
of Entrance or Reentrance Into
Rehabilitation and Certification of
Status—VA Form 28–1905.
OMB Control Number: 2900–0014.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: VA case managers use VA
Form 28–1905 to identify program
E:\FR\FM\22APN1.SGM
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]]>Agencies
[Federal Register Volume 84, Number 77 (Monday, April 22, 2019)]
[Notices]
[Pages 16760-16761]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-07975]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection; Comment Request
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
continuing information collections, as required by the Paperwork
Reduction Act of 1995.
DATES: Written comments should be received on or before June 21, 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. Please send separate comments for each specific information
collection listed below. You must reference the information
collection's title, form number, reporting or record-keeping
requirement number, and OMB number (if any) in your comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information,
or copies of the information collection and instructions, or copies of
any comments received, contact Elaine Christophe, at (202) 317-5745, at
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in our request for Office of
Management and Budget (OMB) approval of the relevant information
collection. All comments will become a matter of public record. Please
do not include any confidential or inappropriate material in your
comments.
We invite comments on: (a) Whether the collection of information is
necessary for the proper performance of the agency's functions,
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 respondents, including 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 the
requested information.
The IRS is seeking comments concerning the following forms, and
reporting and record-keeping requirements:
1. Title: Gains and Losses From Section 1256 Contracts and
Straddles.
OMB Number: 1545-0644.
Form Number: Form 6781.
Abstract: Form 6781 is used by taxpayers in computing their gains
and losses on Internal Revenue Code section 1256 contracts under the
marked-to-market rules and gains and losses under Code section 1092
from straddle positions. The data is used to verify that the tax
reported accurately reflects any such gains and losses.
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: Business or other for-profit organizations and
individuals.
Estimated Number of Responses: 56,843.
Estimated Time per Response: 15 hours and 54 minutes.
Estimated Total Annual Burden Hours: 903,236.
2. Title: Penalty on Income Tax Return Preparers Who Understate
Taxpayer's Liability on a Federal Income Tax Return or Claim for
Refund.
OMB Number: 1545-1231.
Regulation Project Number: IA-38-90 (TD 9436-final).
Abstract: These regulations set forth rules under section 6694 of
the Internal Revenue Code regarding the penalty for understatement of a
taxpayer's liability on a Federal income tax return or claim for
refund. In certain circumstances, the preparer may avoid the penalty by
disclosing on a Form 8275 or by advising the taxpayer or another
preparer that disclosure is necessary.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals or households.
Estimated Number of Responses: 127,801,426.
Estimated Time per Response: 5 minutes.
Estimated Total Annual Burden Hours: 10,674,581 hours.
3. OMB Number: 1545-1558.
Revenue Procedure Number: Revenue Procedure 97-43.
Revenue Ruling Number: Revenue Ruling 97-39.
Abstract: Revenue Procedure 97-43 provides taxpayers automatic
consent to change to mark-to-market accounting for securities after the
taxpayer elects under regulation section 1.475(c)-1, subject to certain
terms and conditions. Revenue Ruling 97-39 provides taxpayers
additional mark-to-market guidance under section 475 of the Internal
Revenue Code.
Current Actions: There are no changes being made to the revenue
procedure or revenue ruling at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 200.
Estimated Time per Response: 5 hours.
Estimated Total Annual Burden Hours: 1,000.
4. Title: U.S. Income Tax Return for Qualified Funeral Trusts.
OMB Number: 1545-1593.
Form Number: 1041-QFT.
Abstract: Internal Revenue Code section 685 allows the trustee of a
qualified funeral trust to elect to report and pay the tax for the
trust. Form 1041-QFT is used for this purpose. The IRS uses the
information on the form to determine that the trustee filed the proper
return and paid the correct tax.
Current Actions: There are no changes being made to the form at
this time.
[[Page 16761]]
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profit organizations.
Estimated Number of Responses: 15,000.
Estimated Time per Response: 18.5 hours.
Estimated Total Annual Burden Hours: 277,500.
5. Title: Agent for Consolidated Group.
OMB Number: 1545-1699.
Treasury Decision 9715, Revenue Procedure 2002-43, Treasury
Decision 9002, and Revenue Procedure 2015-26.
Abstract: The information is needed in order for a terminating
common parent of a consolidated group to designate a substitute agent
for the group and receive approval of the Commissioner, or for a
default substitute agent to notify the Commissioner that it is the
default substitute agent, pursuant to Treas. Reg. Sec. 1.1502-
77(c)&(d). The Commissioner will use the information to determine
whether to approve the designation of the substitute agent (if approval
is required) and to change the IRS's records to reflect the information
about the substitute agent.
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 for-profit organizations.
Estimated Number of Responses: 200.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 400.
6. Title: Timely Mailing Treated As Timely Filing.
OMB Number: 1545-1899.
Regulation Project Number: TD 9543 and RP 97-19. (Notice 99-41,
Notice 2001-62, Notice 2015-38).
Abstract: This information collection contains regulations amending
a Treasury Regulation to provide guidance as to the only ways to
establish prima facie evidence of delivery of documents that have a
filing deadline prescribed by the internal revenue laws, absent direct
proof of actual delivery. The regulations are necessary to provide
greater certainty on this issue and to provide specific guidance. The
regulations affect taxpayers who mail Federal tax documents to the
Internal Revenue Service or the United States Tax Court. Procedure 97-
19 provides the criteria that will be used by the IRS to determine
whether a private delivery service qualifies as a designated Private
Delivery Service under section 7502 of the Internal Revenue Code.
Notice 99-41, Notice 2001-62 & Notice 2015-38 are related but add no
additional burden.
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, not-for-profit institutions, farms, federal
government and state, local, or tribal government.
The estimated burden related to RP 97-19:
Estimated Number of Responses: 17.
Estimated Time per Response: 180 hours 31 minutes.
Estimated Total Annual Burden Hours: 3,069.
The estimated related to TD 9543:
Estimated Number of Responses: 10,847,647.
Estimated Time per Response: 6 minutes.
Estimated Total Annual Burden Hours: 1,084,765.
7. Title: Tribal Evaluation of Filing and Accuracy Compliance
(TEFAC)--Compliance Check Report.
OMB Number: 1545-2026.
Form Number: Form 13797.
Abstract: This form will be provided to tribes who elect to perform
a self compliance check on any or all of their entities. This is a
VOLUNTARY program, and the entity is not penalized for non-completion
of forms or withdrawal from the program. Upon completion, the
information will be used by the Tribe and ITG to develop training
needs, compliance strategies, and corrective actions.
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: Businesses and other for-profit organizations and
State, Local, or Tribal Government.
Estimated Number of Responses: 20.
Estimated Time per Response: 22 hours 20 minutes.
Estimated Total Annual Burden Hours: 447.
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.
Approved: April 16, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-07975 Filed 4-19-19; 8:45 am]
BILLING CODE 4830-01-P
