Proposed Collection; Comment Request Concerning Source of Compensation for Labor or Personal Services, 43942-43943 [2020-15572]
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43942
Federal Register / Vol. 85, No. 139 / Monday, July 20, 2020 / Notices
Currently, the IRS is soliciting
comments concerning Form 15597,
Foreclosure Sale Purchaser Contact
Information Request.
DATES: Written comments should be
received on or before September 18,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments
to Chakinna Clemons, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke,
at (202) 317–6009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Foreclosure Sale Purchaser
Contact Information Request.
OMB Number: 1545–2199.
Form Number: Form 15597.
Abstract: Form 15597, Foreclosure
Sale Purchaser Contact Information
Request, is information requested of
individuals or businesses that have
purchased real property at a third-party
foreclosure sale. If the IRS has filed a
‘‘Notice of Federal Tax Lien’’ publically
notifying a taxpayer’s creditors that the
taxpayer owes the IRS a tax debt, AND
a creditor senior to the IRS position later
forecloses on their creditor note (such as
the mortgage holder of a taxpayers
primary residence) THEN the IRS tax
claim is discharged or removed from the
property (if the appropriate foreclosure
rules are followed) and the foreclosure
sale purchaser buys the property free
and clear of the IRS claim EXCEPT that
the IRS retains the right to ‘‘redeem’’ or
buy back the property from the
foreclosure sale purchaser w/in 120
days after the foreclosure sale.
Collection of this information is
authorized by 28 U.S.C. 2410 and IRC
7425.
Current Actions: There are no changes
made to the burden previously reported
to OMB. This is for renewal purposes
only.
Type of Review: Extension of a
previously approved collection.
Affected Public: Individuals or
households, Business or other for-profit
groups, Not-for-profit institutions,
Farms, Federal Government, State,
Local, or Tribal Governments.
Estimated Number of Responses: 150.
Estimated Time per Respondent: 4.08
hours.
Estimated Total Annual Burden
Hours: 613.
The following paragraph applies to all
of the collections of information covered
by this notice:
VerDate Sep<11>2014
18:30 Jul 17, 2020
Jkt 250001
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: July 9, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020–15593 Filed 7–17–20; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request Concerning Source of
Compensation for Labor or Personal
Services
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 source of compensation for
labor or personal services.
SUMMARY:
PO 00000
Frm 00137
Fmt 4703
Sfmt 4703
Written comments should be
received on or before September 18,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments
to Kinna Brewington, 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 should be directed to
Kerry Dennis, at (202) 317–5751 or
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Source of Compensation for
Labor or Personal Services.
OMB Number: 1545–1900.
Regulation Project Number: TD 9212.
Abstract: TD 9212 contains final
regulations that describe the proper
basis for determining the source of
compensation for labor or personal
services performed partly within and
partly without the United States. The
final regulations affect individuals who
earn compensation for labor or personal
services performed partly within and
partly without the United States and are
needed to provide appropriate guidance
regarding the determination of the
proper source of that compensation.
Current Actions: There are no changes
being made to the regulations at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
households, and businesses and other
for-profit organizations.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 10,000 hours.
The following paragraph applies to all
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 if 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:
DATES:
E:\FR\FM\20JYN1.SGM
20JYN1
Federal Register / Vol. 85, No. 139 / Monday, July 20, 2020 / Notices
(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: July 7, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
Form 2848
[FR Doc. 2020–15572 Filed 7–17–20; 8:45 am]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request Concerning Representation of
Taxpayers Before the Internal Revenue
Service
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 representation of taxpayers
before the Internal Revenue Service.
DATES: Written comments should be
received on or before September 18,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments
to Chakinna B. Clemons, 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 should be directed to
Kerry Dennis, at (202) 317–5751 or
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Representation of taxpayers
before the Internal Revenue Service.
SUMMARY:
18:30 Jul 17, 2020
Jkt 250001
Form 2848 (SP)
Estimated Number of Respondents:
80,000.
Estimated Time per Respondent: 2.26
hours.
Estimated Total Annual Burden
Hours: 180,800 hours.
The following paragraph applies to all
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 if 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
PO 00000
Frm 00138
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 14, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020–15573 Filed 7–17–20; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 706 and Schedule
R–1 (Form 706)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
Estimated Number of Respondents:
458,333.
Estimated Time per Respondent: 1.99
hours.
Estimated Total Annual Burden
Hours: 912,083 hours.
BILLING CODE 4830–01–P
VerDate Sep<11>2014
OMB Number: 1545–0150.
Form Number: 2848 and 2848 (SP).
Abstract: Form 2848 or Form
2848(SP) is issued to authorize someone
to act for the taxpayer in tax matters. It
grants all powers that the taxpayer has
except signing a return and cashing
refund checks. The information on the
form is used to identify representatives
and to ensure that confidential
information is not divulged to
unauthorized persons.
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, business or other for-profit
organizations, not-for-profit institutions,
and farms.
43943
Fmt 4703
Sfmt 4703
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. The
IRS is soliciting comments concerning
Form 706, United States Estate (and
Generation-Skipping Transfer) Tax
Return and Schedule R–1 (Form 706),
Generation-Skipping Transfer Tax.
DATES: Written comments should be
received on or before September 18,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments
to Paul Adams, 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 Sara Covington,
(202) 317–6038, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
the internet at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: United States Estate (and
Generation-Skipping Transfer) Tax
Return.
OMB Number: 1545–0015.
Forms Number: 706 and Schedule R–
1 (Form 706).
Abstract: Form 706 is used by
executors to report and compute the
Federal estate tax imposed by Internal
Revenue Code section 2001 and the
Federal generation-skipping transfer
(GST) tax imposed by Code section
SUMMARY:
E:\FR\FM\20JYN1.SGM
20JYN1
]]>Agencies
[Federal Register Volume 85, Number 139 (Monday, July 20, 2020)]
[Notices]
[Pages 43942-43943]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-15572]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request Concerning Source of
Compensation for Labor or Personal Services
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 source
of compensation for labor or personal services.
DATES: Written comments should be received on or before September 18,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, 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 should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Source of Compensation for Labor or Personal Services.
OMB Number: 1545-1900.
Regulation Project Number: TD 9212.
Abstract: TD 9212 contains final regulations that describe the
proper basis for determining the source of compensation for labor or
personal services performed partly within and partly without the United
States. The final regulations affect individuals who earn compensation
for labor or personal services performed partly within and partly
without the United States and are needed to provide appropriate
guidance regarding the determination of the proper source of that
compensation.
Current Actions: There are no changes being made to the regulations
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and households, and businesses and
other for-profit organizations.
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 10,000 hours.
The following paragraph applies to all 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 if 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:
[[Page 43943]]
(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: July 7, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020-15572 Filed 7-17-20; 8:45 am]
BILLING CODE 4830-01-P
