Proposed Collection; Comment Request for Form Project, 27191 [2019-12190]
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Federal Register / Vol. 84, No. 112 / Tuesday, June 11, 2019 / Notices
copies of the form should be directed to
Kerry Dennis, at (202) 317–5751 or
Internal Revenue Service, Room 6529,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Real Estate Mortgage Investment
Conduits.
OMB Number: 1545–1276.
Regulation Project Number: FI–88–86
(TD 8458).
Abstract: Internal Revenue Code
section 860E(e) imposes an excise tax on
the transfer of a residual interest in a
real estate mortgage investment conduit
(REMIC) to a disqualified party. The
amount of the tax is based on the
present value of the remaining
anticipated excess inclusions. This
regulation requires the REMIC to
furnish, on request of the party
responsible for the tax, information
sufficient to compute the present value
of the anticipated excess inclusions. The
regulation also provides that the tax will
not be imposed if the record holder
furnishes to the pass-thru or transferor
an affidavit stating that the record
holder is not a disqualified party.
Current Actions: There are no changes
being made to these regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
1,600.
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 525 hrs.
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;
VerDate Sep<11>2014
17:36 Jun 10, 2019
Jkt 247001
(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: June 5, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–12186 Filed 6–10–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form Project
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.
The IRS is soliciting comments
concerning application for enrollment to
practice before the Internal Revenue
Service.
SUMMARY:
Written comments should be
received on or before August 12, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Kerry Dennis, at (202) 317–5751 or
Internal Revenue Service, Room 6529,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for Enrollment to
Practice Before the Internal Revenue
Service.
OMB Number: 1545–0950.
Form Number: Form 23.
Abstract: Form 23 must be completed
by those who desire to be enrolled to
practice before the Internal Revenue
DATES:
PO 00000
Frm 00117
Fmt 4703
Sfmt 9990
27191
Service. The information on the form
will be used by the Director of Practice
to determine the qualifications and
eligibility of applicants for enrollment.
Current Actions: There are no changes
to Form 23 that would affect burden,
however the agency has removed Form
23–EP from the collection as it is no
longer being used. This change creates
a revision and decrease in overall
burden.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals and the
Federal government.
Estimated Number of Respondents:
5,429.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 2,715 hrs.
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: June 5, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–12190 Filed 6–10–19; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\11JNN1.SGM
11JNN1
]]>Agencies
[Federal Register Volume 84, Number 112 (Tuesday, June 11, 2019)]
[Notices]
[Page 27191]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-12190]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form Project
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. The IRS is soliciting comments concerning
application for enrollment to practice before the Internal Revenue
Service.
DATES: Written comments should be received on or before August 12, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue
NW, Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Application for Enrollment to Practice Before the Internal
Revenue Service.
OMB Number: 1545-0950.
Form Number: Form 23.
Abstract: Form 23 must be completed by those who desire to be
enrolled to practice before the Internal Revenue Service. The
information on the form will be used by the Director of Practice to
determine the qualifications and eligibility of applicants for
enrollment.
Current Actions: There are no changes to Form 23 that would affect
burden, however the agency has removed Form 23-EP from the collection
as it is no longer being used. This change creates a revision and
decrease in overall burden.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals and the Federal government.
Estimated Number of Respondents: 5,429.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 2,715 hrs.
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: June 5, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-12190 Filed 6-10-19; 8:45 am]
BILLING CODE 4830-01-P
