Proposed Collection; Comment Request for Form 4506-T and 4506-C, 35709-35710 [2019-15705]
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Federal Register / Vol. 84, No. 142 / Wednesday, July 24, 2019 / Notices
in the United States Court of Appeals
for the District of Columbia or in the
Court of Appeals for the United States
for the circuit in which the petitioner
resides or has its principal place of
business, within 60 days after the
determination becomes final. 49 U.S.C.
5127(a).
Preemption determinations do not
address issues of preemption arising
under the Commerce Clause, the Fifth
Amendment or other provisions of the
Constitution, or statutes other than the
Federal hazardous material
transportation law unless it is necessary
to do so in order to determine whether
a requirement is authorized by another
Federal law, or whether a fee is ‘‘fair’’
within the meaning of 49 U.S.C.
5125(f)(1). A State, local or Indian tribe
requirement is not authorized by
another Federal law merely because it is
not preempted by another Federal
statute. Colorado Pub. Util. Comm’n v.
Harmon, above, 951 F.2d at 1581 n.10.
In making preemption determinations
under 49 U.S.C. 5125(d), PHMSA is
guided by the principles and policies set
forth in Executive Order No. 13132,
entitled ‘‘Federalism’’ (64 FR 43255
(Aug. 10, 1999)), and the President’s
May 20, 2009 memorandum on
‘‘Preemption’’ (74 FR 24693 (May 22,
2009)). Section 4(a) of that Executive
Order authorizes preemption of State
laws only when a statute contains an
express preemption provision, there is
other clear evidence Congress intended
to preempt State law, or the exercise of
State authority directly conflicts with
the exercise of Federal authority. The
President’s May 20, 2009 memorandum
sets forth the policy ‘‘that preemption of
State law by executive departments and
agencies should be undertaken only
with full consideration of the legitimate
prerogatives of the States and with a
sufficient legal basis for preemption.’’
Section 5125 contains express
preemption provisions, which PHMSA
has implemented through its
regulations.
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IV. Public Comments
All comments should be directed to
whether 49 U.S.C. 5125 preempts the
State of Washington’s rules relating to
the volatility of crude oil received in the
state. Comments should specifically
address the preemption criteria
discussed in Part II above.
Issued in Washington, DC, on July 18,
2019.
Paul J. Roberti,
Chief Counsel.
[FR Doc. 2019–15675 Filed 7–23–19; 8:45 am]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 4506–T and 4506–C
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 4506–T,
Request for Transcript of Return and
4506–C, IVES Request for Transcript of
Tax Return.
DATES: Written comments should be
received on or before September 23,
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 Laurie Brimmer, at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or at 202 317
5756, or through the internet, at
Laurie.E.Brimmer@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Request for Transcript of Tax
Return and IVES Request for Transcript
of Tax Return.
OMB Number: 1545–1872.
Form Number: Form 4506–T and
4506–C.
Abstract: Internal Revenue Code
section 7513 allows taxpayers to request
a copy of a tax return or related
products. Form 4506–T is used to
request all products except copies of
returns. The information provided will
be used to search the taxpayers account
and provide the requested information
and to ensure that the requestor is the
taxpayer or someone authorized by the
taxpayer to obtain the documents
requested. Form 4506–C is used to
permit the cleared and vetted Income
Verification Express Service (IVES)
participants to request tax return
information on the behalf of the
authorizing taxpayer.
Current Actions: Previously the Form
4506–T (or 4506–TEZ–OMB number
1545–2154) was used by both the Return
SUMMARY:
PO 00000
Frm 00122
Fmt 4703
Sfmt 4703
35709
and Income Verification system (RAIVS)
respondents and IVES Income
Verification Express Service (IVES)
respondents to order a tax transcript. In
effort to protect taxpayer information,
IRS implemented a policy change for
the Form 4506 series to no longer mail
tax transcripts to third parties that have
not been vetted through the agency and
as a result eliminating line 5a from
Form 4506–T.
Since the IVES customer base are
third party clients that are fully vetted
to receive Taxpayer transcripts, and
could no longer use Form 4506–T, IRS
implemented a separate f4506–C to
service this customer base. The new
4506–C will permit the cleared and
vetted IVES clients to request tax return
information on the behalf of the
authorizing taxpayer.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households, farms, and Federal, state,
local, or tribal governments.
Form 4506–T
Estimated Number of Respondents:
263,857.
Estimated Time per Respondent: 46
minutes (.77 hours).
Estimated Total Annual Burden
Hours: 203,169.
Form 4506–C
Estimated Number of Respondents:
18,000,000.
Estimated Time per Respondent: 42
minutes (.70 hours).
Estimated Total Annual Burden
Hours: 12,600,000.
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;
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Federal Register / Vol. 84, No. 142 / Wednesday, July 24, 2019 / Notices
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(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
VerDate Sep<11>2014
16:53 Jul 23, 2019
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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.
PO 00000
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Fmt 4703
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Approved: July 18, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–15705 Filed 7–23–19; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 84, Number 142 (Wednesday, July 24, 2019)]
[Notices]
[Pages 35709-35710]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-15705]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 4506-T and 4506-C
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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting
comments concerning Form 4506-T, Request for Transcript of Return and
4506-C, IVES Request for Transcript of Tax Return.
DATES: Written comments should be received on or before September 23,
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 Laurie
Brimmer, at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or at 202 317 5756, or through the
internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Request for Transcript of Tax Return and IVES Request for
Transcript of Tax Return.
OMB Number: 1545-1872.
Form Number: Form 4506-T and 4506-C.
Abstract: Internal Revenue Code section 7513 allows taxpayers to
request a copy of a tax return or related products. Form 4506-T is used
to request all products except copies of returns. The information
provided will be used to search the taxpayers account and provide the
requested information and to ensure that the requestor is the taxpayer
or someone authorized by the taxpayer to obtain the documents
requested. Form 4506-C is used to permit the cleared and vetted Income
Verification Express Service (IVES) participants to request tax return
information on the behalf of the authorizing taxpayer.
Current Actions: Previously the Form 4506-T (or 4506-TEZ-OMB number
1545-2154) was used by both the Return and Income Verification system
(RAIVS) respondents and IVES Income Verification Express Service (IVES)
respondents to order a tax transcript. In effort to protect taxpayer
information, IRS implemented a policy change for the Form 4506 series
to no longer mail tax transcripts to third parties that have not been
vetted through the agency and as a result eliminating line 5a from Form
4506-T.
Since the IVES customer base are third party clients that are fully
vetted to receive Taxpayer transcripts, and could no longer use Form
4506-T, IRS implemented a separate f4506-C to service this customer
base. The new 4506-C will permit the cleared and vetted IVES clients to
request tax return information on the behalf of the authorizing
taxpayer.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, farms, and Federal, state, local, or tribal
governments.
Form 4506-T
Estimated Number of Respondents: 263,857.
Estimated Time per Respondent: 46 minutes (.77 hours).
Estimated Total Annual Burden Hours: 203,169.
Form 4506-C
Estimated Number of Respondents: 18,000,000.
Estimated Time per Respondent: 42 minutes (.70 hours).
Estimated Total Annual Burden Hours: 12,600,000.
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;
[[Page 35710]]
(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: July 18, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-15705 Filed 7-23-19; 8:45 am]
BILLING CODE 4830-01-P
