Proposed Collection; Comment Request for Form 14242 and 14242(SP), 65898 [2019-25883]
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65898
Federal Register / Vol. 84, No. 230 / Friday, November 29, 2019 / Notices
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. Comments
will be 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 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 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: November 25, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019–25882 Filed 11–27–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 14242 and 14242(SP)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), 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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 14242, Reporting Abusive Tax
Promotions or Preparers, and Form
14242(SP), Informe las Presuntas
Promociones de Planes Abusivos
Tributarios o de Preparadores.
DATES: Written comments should be
received on or before January 28, 2020
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, Internal
khammond on DSKJM1Z7X2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
16:49 Nov 27, 2019
Jkt 250001
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 Martha R. Brinson,
at (202) 317–5753, or at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reporting Abusive Tax
Promotions or Preparers.
OMB Number: 1545–2219.
Form Number: Form 14242 and Form
14242(SP).
Abstract: Form 14242 and Form
14242(SP) are used to document the
information necessary to report an
abusive tax avoidance scheme. Form
14242 (SP) is the Spanish version of
Form 14242. Respondents can be
individuals, businesses and tax return
preparers.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
Households, Farms, Businesses and
other for-profit or not-for-profit
organizations.
Estimated Number of Respondents:
460.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 77 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
PO 00000
Frm 00123
Fmt 4703
Sfmt 4703
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: November 25, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019–25883 Filed 11–27–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
on Returns Regarding Payments of
Interest
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 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 the
collection of information related to the
requirements for reporting on returns
regarding payments of interest.
DATES: Written comments should be
received on or before January 28, 2020
to be assured of consideration.
ADDRESSES: Direct all written comments
to Philippe Thomas, Internal Revenue
Service, Room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224.
Requests for additional information or
copies of the regulations should be
directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Returns regarding payments of
interest.
OMB Number: 1545–0112.
Regulatory Number: TD 7873.
Form Number: 1099–INT.
Abstract: IRC section 6049 requires
payers of interest of $10 or more to file
SUMMARY:
E:\FR\FM\29NON1.SGM
29NON1
]]>Agencies
[Federal Register Volume 84, Number 230 (Friday, November 29, 2019)]
[Notices]
[Page 65898]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-25883]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 14242 and 14242(SP)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act
of 1995. The IRS is soliciting comments concerning Form 14242,
Reporting Abusive Tax Promotions or Preparers, and Form 14242(SP),
Informe las Presuntas Promociones de Planes Abusivos Tributarios o de
Preparadores.
DATES: Written comments should be received on or before January 28,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments to Dr. Philippe Thomas, 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 Martha R.
Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Reporting Abusive Tax Promotions or Preparers.
OMB Number: 1545-2219.
Form Number: Form 14242 and Form 14242(SP).
Abstract: Form 14242 and Form 14242(SP) are used to document the
information necessary to report an abusive tax avoidance scheme. Form
14242 (SP) is the Spanish version of Form 14242. Respondents can be
individuals, businesses and tax return preparers.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or Households, Farms, Businesses and
other for-profit or not-for-profit organizations.
Estimated Number of Respondents: 460.
Estimated Time per Respondent: 10 minutes.
Estimated Total Annual Burden Hours: 77 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.
Approved: November 25, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019-25883 Filed 11-27-19; 8:45 am]
BILLING CODE 4830-01-P
