Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Tax and Trade Bureau Information Collection Requests, 25126-25127 [2019-11233]
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25126
Federal Register / Vol. 84, No. 104 / Thursday, May 30, 2019 / Notices
OMB Control Number: 1545–1832.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 14411 is to be used
by individuals, businesses, practitioners
and other public groups to identify
systemic problems that taxpayers are
encountering with IRS. This form will
be submitted electronically via the
IRS.gov website. Mailed or faxed forms
will be accepted and are necessary.
Form: 14411.
Affected Public: Businesses or other
for profits.
Estimated Number of Respondents:
420.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 420.
Estimated Time per Response: .8
hours per response.
Estimated Total Annual Burden
Hours: 336.
27. Title: Form 8621–A—Return by a
Shareholder Making Certain Late
Elections To End Treatment as a Passive
Foreign Investment Company.
OMB Control Number: 1545–1950.
Type of Review: Revision of a
currently approved collection.
Description: Form 8621–A is used by
certain taxpayer/investors to request
ending of their treatment as investing in
a Passive Foreign Investment Company.
New regulations are being written in
support of the new products. The
underlying law is in IRC sections 1297
and 1298. This is a reinstatement of a
previously approved OMB collection.
Form: 8621–A.
Affected Public: Individuals or
Households.
Estimated Number of Respondents: 1.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 1.
Estimated Time per Response: 78.5
hours per response.
Estimated Total Annual Burden
Hours: 79.
28. Title: Form 13285–A—Reducing
Tax Burden on America’s Taxpayers.
OMB Control Number: 1545–2009.
Type of Review: Extension without
change of a currently approved
collection.
Description: Form 13285–A is used by
taxpayers and external partners and
stakeholders to identify meaningful
taxpayer burden reduction
opportunities. Employees will make the
forms available at education and
outreach events.
Form: 13285–A.
Affected Public: Businesses or other
for profits.
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Estimated Number of Respondents:
250.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 250.
Estimated Time per Response: .25
hours per response.
Estimated Total Annual Burden
Hours: 62.
29. Title: Revocation of Election filed
under I.R.C. 83(b).
OMB Control Number: 1545–2018.
Type of Review: Extension without
change of a currently approved
collection.
Description: This revenue procedure
sets forth the procedures to be followed
by individuals who wish to request
permission to revoke the election they
made under section 83(b).
Form: None.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
200.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 200.
Estimated Time per Response: 2 hours
per response.
Estimated Total Annual Burden
Hours: 400.
30. Title: Obligations principally
secured by an interest in real property.
OMB Control Number: 1545–2110.
Type of Review: Revision of a
currently approved collection.
Description: This collection covers
final regulations under section 1.860G–
2 that expand the list of permitted loan
modifications to include certain
modifications that are often made to
commercial mortgages. The collection of
information in this regulation is in
section 1.860G–2(b) (7). To establish
that the 80-percent test is met at the
time of modification, the servicer must
obtain an appraisal or some other form
of commercially reasonable valuation
(the appraisal requirement). This
information is required to show that
modifications to mortgages permitted
will not cause the modified mortgage to
cease to be a qualified mortgage.
Form: None.
Affected Public: Businesses or other
for profits.
Estimated Number of Respondents:
375.
Frequency of Response: Annually.
Estimated Total Number of Annual
Responses: 375.
Estimated Time per Response: 8 hours
per response.
Estimated Total Annual Burden
Hours: 3,000.
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31. Title: Benefit suspensions for
multiemployer plans.
OMB Control Number: 1545–2260.
Type of Review: Extension without
change of a currently approved
collection.
Description: Respondents are
sponsors of collectively bargained
retirement trusts in significant financial
distress. The MPRA allows a respondent
to apply to Treasury for approval to
suspend benefit payments. If an
application is approved, Treasury must
then administer a vote by participants
on whether to accept or reject the
suspension. The regulation provides
detailed voting procedures. The
information collection is necessary to
establish the voting process.
Form: None.
Affected Public: Businesses or other
for profits.
Estimated Number of Respondents:
28.
Frequency of Response: Once.
Estimated Total Number of Annual
Responses: 28.
Estimated Time per Response: 500
hours per response.
Estimated Total Annual Burden
Hours: 14,000.
Authority: 44 U.S.C. 3501 et seq.
Dated: May 23, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019–11232 Filed 5–29–19; 8:45 am]
BILLING CODE 4830–01–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 July 1, 2019 to be assured of
consideration.
SUMMARY:
E:\FR\FM\30MYN1.SGM
30MYN1
Federal Register / Vol. 84, No. 104 / Thursday, May 30, 2019 / Notices
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:
jbell on DSK3GLQ082PROD with NOTICES
Tax and Trade Bureau (TTB)
1. Title: Letterhead Applications and
Notices Relating to Wine (TTB REC
5120/2).
OMB Control Number: 1513–0057.
Type of Review: Extension without
change of a currently approved
collection.
Description: Various provisions of
chapter 51 of the Internal Revenue Code
(IRC; 26 U.S.C. chapter 51) govern or
authorize the Secretary to issue
regulations regarding certain aspects of
wine production and treatment. The IRC
also imposes standards for natural and
agricultural wines, the cellar treatment
of natural wine, and the labeling of all
wines. Under those IRC authorities, the
TTB regulations in 27 CFR part 24
require wine premises proprietors to
submit letterhead applications or
notices to TTB when they desire to use
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18:08 May 29, 2019
Jkt 247001
alternate regulatory compliance
methods or procedures or when they
desire to undertake certain specified
wine premises operations, particularly
those that affect the kind, tax rate, or
volume of wine produced or removed.
In general, operations posing a greater
jeopardy to the revenue require
submission of letterhead applications
subject to TTB approval, while
operations posing less jeopardy to the
revenue require submission of
letterhead notices that do not require
TTB pre-approval. This information
collection is necessary to ensure that
proposed wine-related alternative
methods or procedures or operations
comply with relevant laws and
regulations, and do not jeopardize the
revenue or unduly burden TTB’s
administration of 27 CFR part 24.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
1,650.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 1,650.
Estimated Time per Response: 30
minutes.
Estimated Total Annual Burden
Hours: 825.
2. Title: Airlines Withdrawing Stock
from Customs Custody (TTB REC 5620/
2).
OMB Control Number: 1513–0074.
Type of Review: Extension without
change of a currently approved
collection.
Description: Under provisions of the
Internal Revenue Code (IRC) in 26
U.S.C. chapter 51, distilled spirits and
wine produced in or imported into the
United States are subject to Federal
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Fmt 4703
Sfmt 9990
25127
excise tax. However, under the IRC at 26
U.S.C. 5214 and 5362, and subject to
such regulations as the Secretary may
prescribe, distilled spirits and wine may
be removed without payment of that tax
for use on certain aircraft. In addition,
under 19 U.S.C. 1309, and subject to
such regulations as the Secretary may
prescribe, distilled spirits and wine may
be withdrawn from customs custody
without payment of that tax for use as
supplies on aircraft engaged in flights to
locations outside the United States.
Under those authorities, the TTB
regulations require airlines to account
for distilled spirits and wine withdrawn
from their stocks held in customs
custody at airports for use as supplies
on aircraft engaged in foreign flights.
Accounting for the withdrawals of such
products is necessary to protect the
revenue by detecting and preventing
diversion of such non-taxpaid products
into the domestic market, which is
subject to tax.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
25.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 25.
Estimated Time per Response: 100
hours.
Estimated Total Annual Burden
Hours: 2,500.
Authority: 44 U.S.C. 3501 et seq.
Dated: May 23, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019–11233 Filed 5–29–19; 8:45 am]
BILLING CODE 4810–31–P
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]]>Agencies
[Federal Register Volume 84, Number 104 (Thursday, May 30, 2019)]
[Notices]
[Pages 25126-25127]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-11233]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Tax and Trade Bureau 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 July 1, 2019 to be
assured of consideration.
[[Page 25127]]
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 [email protected] and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Jennifer Quintana by emailing [email protected], calling
(202) 622-0489, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Tax and Trade Bureau (TTB)
1. Title: Letterhead Applications and Notices Relating to Wine (TTB
REC 5120/2).
OMB Control Number: 1513-0057.
Type of Review: Extension without change of a currently approved
collection.
Description: Various provisions of chapter 51 of the Internal
Revenue Code (IRC; 26 U.S.C. chapter 51) govern or authorize the
Secretary to issue regulations regarding certain aspects of wine
production and treatment. The IRC also imposes standards for natural
and agricultural wines, the cellar treatment of natural wine, and the
labeling of all wines. Under those IRC authorities, the TTB regulations
in 27 CFR part 24 require wine premises proprietors to submit
letterhead applications or notices to TTB when they desire to use
alternate regulatory compliance methods or procedures or when they
desire to undertake certain specified wine premises operations,
particularly those that affect the kind, tax rate, or volume of wine
produced or removed. In general, operations posing a greater jeopardy
to the revenue require submission of letterhead applications subject to
TTB approval, while operations posing less jeopardy to the revenue
require submission of letterhead notices that do not require TTB pre-
approval. This information collection is necessary to ensure that
proposed wine-related alternative methods or procedures or operations
comply with relevant laws and regulations, and do not jeopardize the
revenue or unduly burden TTB's administration of 27 CFR part 24.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 1,650.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1,650.
Estimated Time per Response: 30 minutes.
Estimated Total Annual Burden Hours: 825.
2. Title: Airlines Withdrawing Stock from Customs Custody (TTB REC
5620/2).
OMB Control Number: 1513-0074.
Type of Review: Extension without change of a currently approved
collection.
Description: Under provisions of the Internal Revenue Code (IRC) in
26 U.S.C. chapter 51, distilled spirits and wine produced in or
imported into the United States are subject to Federal excise tax.
However, under the IRC at 26 U.S.C. 5214 and 5362, and subject to such
regulations as the Secretary may prescribe, distilled spirits and wine
may be removed without payment of that tax for use on certain aircraft.
In addition, under 19 U.S.C. 1309, and subject to such regulations as
the Secretary may prescribe, distilled spirits and wine may be
withdrawn from customs custody without payment of that tax for use as
supplies on aircraft engaged in flights to locations outside the United
States. Under those authorities, the TTB regulations require airlines
to account for distilled spirits and wine withdrawn from their stocks
held in customs custody at airports for use as supplies on aircraft
engaged in foreign flights. Accounting for the withdrawals of such
products is necessary to protect the revenue by detecting and
preventing diversion of such non-taxpaid products into the domestic
market, which is subject to tax.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 25.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 25.
Estimated Time per Response: 100 hours.
Estimated Total Annual Burden Hours: 2,500.
Authority: 44 U.S.C. 3501 et seq.
Dated: May 23, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-11233 Filed 5-29-19; 8:45 am]
BILLING CODE 4810-31-P
