Proposed Collection; Comment Request for Regulation Project, 56534-56535 [2019-22976]
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56534
Federal Register / Vol. 84, No. 204 / Tuesday, October 22, 2019 / Notices
Title: Changes in accounting periods
and in methods of accounting.
OMB Number: 1545–1551.
Revenue Procedure Number: 2018–31.
Abstract: The information collected in
this revenue procedure is required in
order for the Commissioner to
determine whether the taxpayer
properly is requesting to changes its
method of accounting and the terms and
conditions of the change.
Current Actions: Revenue Procedure
2018–31, which has been modified by
Rev. Proc. 2018–29, 2018–22 I.R.B. 634,
Rev. Proc. 2018–35, 2018–28 I.R.B. 204,
Rev. Proc. 2018–40, 2018–34 I.R.B. 320,
Rev. Proc. 2018–44, 2018–37 I.R.B. 426,
Rev. Proc. 2018–49, 2018–41 I.R.B. 548,
Rev. Proc. 2018–56, 2018–50 I.R.B. 985,
Rev. Proc. 2018–60, 2018–51 I.R.B.
1045, Rev. Proc. 2019–08, 2019–03
I.R.B. 347, Rev. Proc. 2019–30, 2019–33
I.R.B. 638, Rev. Proc. 2019–33, 2019–34
I.R.B. 6, Rev. Proc. 2019–34, 2019–35
I.R.B. 669, and Rev. Proc. 2019–37,
2019–39 I.R.B. 731, provides the List of
Automatic Changes to which the
automatic change procedures in
Revenue Procedure 2015–13, 2015–5
I.R.B. 419, as clarified and modified by
Rev. Proc. 2015–33, 2015–24 I.R.B.
1067, and as modified by Rev. Proc.
2017–59, 2017–48 I.R.B. 543, and by
section 17.02 of Rev. Proc. 2016–1,
2016–1 I.R.B. 1, apply.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
28,046.
Estimated Time per Respondent: 1
hour, 15 minutes.
Estimated Total Annual Burden
Hours: 34,279.
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:
VerDate Sep<11>2014
17:02 Oct 21, 2019
Jkt 250001
(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: October 17, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019–23009 Filed 10–21–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation 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 obligations of states and
political subdivisions.
DATES: Written comments should be
received on or before December 23, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, 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: Obligations of States and
Political Subdivisions.
OMB Number: 1545–1730.
SUMMARY:
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Regulation Project Number: T.D. 8941
Abstract: Section 421(f)(4) of the
Internal Revenue Code of 1986 permits
a person engaged in the local furnishing
of electric energy or gas that uses
facilities financed with exempt facility
bonds under section 142(a)(8), and that
expands its service area in a manner
inconsistent with the requirements of
sections 142(a)(8) and 142(f) to make an
election to ensure that those bonds will
continue to be treated as tax-exempt
bonds. The final regulations (1.142(f)-1)
set forth the required time and manner
of making this statutory election.
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 state, local, or
tribal governments.
Estimated Number of Respondents:
15.
Estimated Time per Respondent: 1
hours.
Estimated Total Annual Burden
Hours: 15 hours.
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.
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Federal Register / Vol. 84, No. 204 / Tuesday, October 22, 2019 / Notices
Approved: October 17, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019–22976 Filed 10–21–19; 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 tuition payments statement.
DATES: Written comments should be
received on or before December 23, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, 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: Tuition Payments Statement.
OMB Number: 1545–1574.
Form Number: Form 1098–T.
Abstract: Section 6050S of the
Internal Revenue Code quires eligible
education institutions to report certain
information to the IRS and to students.
Form 1098–T has been developed to
meet this requirement.
Current Actions: There are no changes
being made to the form at this time that
would affect burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
25,973,000.
Estimated Time Per Respondent: 13
minutes.
Estimated Total Annual Burden
Hours: 5,973,790 hours.
SUMMARY:
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17:02 Oct 21, 2019
Jkt 250001
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: October 17, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019–22975 Filed 10–21–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Senior Executive Service; Performance
Review Boards
Department of the Treasury.
Notice of appointments to
Performance Review Boards (PRBs).
AGENCY:
ACTION:
This notice announces the
appointment of members to the
Department of the Treasury’s
Performance Review Boards (PRBs). The
purpose of these Boards are to review
and make recommendations concerning
proposed performance appraisals,
ratings, bonuses and other appropriate
personnel actions for incumbents of SES
positions in the Department.
DATES: Applicable date: October 22,
2019.
Composition of the PRB: The Boards
shall consist of at least three members.
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 4703
56535
In the case of an appraisal of a career
appointee, more than half the members
shall consist of career appointees. The
persons listed below may be selected to
serve on one or more PRB within
Treasury. This notice is given pursuant
to 5 U.S.C. 4314(c)(4).
Names for Federal Register Publication
Top Officials
• David F. Eisner, Assistant Secretary
for Management
• Leonard Olijar, Director for the
Bureau of Engraving and Printing
• Timothy Gribben, Commissioner for
the Bureau of the Fiscal Service
• Jeffrey Tribiano, Deputy
Commissioner for Operations Support
(IRS)
• Mary G. Ryan, Deputy Administrator
for the Alcohol and Tobacco Tax and
Trade Bureau (currently serving as
Acting Administrator)
• Kenneth Blanco, Director, Financial
Crimes Enforcement Network
• Jamal El-Hindi, Deputy Director,
Financial Crimes Enforcement
Network
• Patricia Greiner, Deputy Director,
Chief Administrative Officer, Bureau
of Engraving and Printing
• Charlene William, Deputy Director,
Chief Operating Officer, Bureau of
Engraving and Printing
• Stephen L. Manning, Deputy
Commissioner, Bureau of the Fiscal
Service
• Matthew J. Miller, Deputy
Commissioner (Accounting and
Shared Services), Bureau of the Fiscal
Service
• Jeffrey J. Schramek, Deputy
Commissioner (Financial Services and
Operations), Bureau of the Fiscal
Service
Departmental Offices
• John M. Farley, Director, Executive
Office for Asset Forfeiture
• Michael O. Thomas, Deputy Assistant
Secretary for Treasury Operations
• Amy Edwards, Deputy Assistant
Secretary for Accounting Policy and
Financial Transparency
• Adam Lerrick, Counselor to the
Secretary
• Andrew E. Eilts, Deputy Executive
Secretary
• David B. Dwyer, Executive Secretary
• Joseph M. Smith, Director of
Operations (Scheduling and Advance)
• Daniel Kowalski, Counselor to the
Secretary
• Donna Ragucci, Director for the Office
of Small and Disadvantaged Business
Utilization
• Joseph R. Clark, Senior Advisor to the
Deputy Secretary and Counselor to
the General Counsel
E:\FR\FM\22OCN1.SGM
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]]>Agencies
[Federal Register Volume 84, Number 204 (Tuesday, October 22, 2019)]
[Notices]
[Pages 56534-56535]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-22976]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation 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
obligations of states and political subdivisions.
DATES: Written comments should be received on or before December 23,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to Dr. Philippe Thomas, 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: Obligations of States and Political Subdivisions.
OMB Number: 1545-1730.
Regulation Project Number: T.D. 8941
Abstract: Section 421(f)(4) of the Internal Revenue Code of 1986
permits a person engaged in the local furnishing of electric energy or
gas that uses facilities financed with exempt facility bonds under
section 142(a)(8), and that expands its service area in a manner
inconsistent with the requirements of sections 142(a)(8) and 142(f) to
make an election to ensure that those bonds will continue to be treated
as tax-exempt bonds. The final regulations (1.142(f)-1) set forth the
required time and manner of making this statutory election.
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
state, local, or tribal governments.
Estimated Number of Respondents: 15.
Estimated Time per Respondent: 1 hours.
Estimated Total Annual Burden Hours: 15 hours.
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.
[[Page 56535]]
Approved: October 17, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019-22976 Filed 10-21-19; 8:45 am]
BILLING CODE 4830-01-P
