Proposed Collection; Comment Request Concerning Procedures for Requesting Competent Authority Assistance Under Tax Treaties, 54634-54635 [2020-19361]
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Federal Register / Vol. 85, No. 171 / Wednesday, September 2, 2020 / Notices
Programs), 425 (Federal Financial
Report), and LLL (Disclosure of
Lobbying Activities).
Type of Request: Revision of a
currently approved collection.
Affected Public: Generally includes
States, d local governments and
railroads.
Frequency of Submission: Varied.
Total Estimated Annual Responses:
6,551 responses.
Total Estimated Annual Burden:
88,293.50 hours.
Total Estimated Annual Burden Hour
Dollar Cost Equivalent: $3,619,150.57.
Under 44 U.S.C. 3507(a) and 5 CFR
1320.5(b) and 1320.8(b)(3)(vi), FRA
informs all interested parties that it may
not conduct or sponsor, and a
respondent is not required to respond to
a collection of information unless it
displays a currently valid OMB control
number.
Authority: 44 U.S.C. 3501–3520.
Brett A. Jortland,
Deputy Chief Counsel.
[FR Doc. 2020–19330 Filed 9–1–20; 8:45 am]
BILLING CODE 4910–06–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Application To Participate
in the IRS Acceptance Program
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), in accordance with the Paperwork
Reduction Act of 1995 (PRA 95),
provides the general public and Federal
agencies with an opportunity to
comment on continuing collections of
information. This helps the IRS assess
the impact of its information collection
requirements and minimize the
reporting burden on the public and
helps the public understand the IRS’s
information collection requirements and
provide the requested data in the
desired format. The IRS is soliciting
comments concerning Application to
Participate in the IRS Acceptance Agent
Program. Form 13551 is used to gather
information to determine applicant’s
eligibility in the Acceptance Agent
Program.
DATES: Written comments should be
received on or before November 2, 2020
to be assured of consideration.
ADDRESSES: Direct all written comments
to Paul Adams, Internal Revenue
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SUMMARY:
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17:33 Sep 01, 2020
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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, at
(737)800–6149 or Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington DC 20224, or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application to Participate in the
IRS Acceptance Agent Program.
OMB Number: 1545–1896.
Form Number: 13551.
Abstract: Form 13551 is used by all
parsons who wish to participate in the
TIN (Taxpayer Identification Number)
Acceptance Agent Program must apply
by completing this application.
Acceptance Agents are individuals or
entities (colleges, financial institutions,
accounting firms, etc.) that have entered
into formal agreements with IRS that
permit them to assist alien individuals
and other foreign persons with
obtaining TINs.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations, not-for-profit
institutions, and Federal, state, local or
tribal government.
Estimated Number of Respondents:
4,422.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 2,211.
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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(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: August 27, 2020.
Sara L. Covington,
Tax Analyst.
[FR Doc. 2020–19362 Filed 9–1–20; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request Concerning Procedures for
Requesting Competent Authority
Assistance Under Tax Treaties
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 procedures for requesting
competent authority assistance under
tax treaties.
DATES: Written comments should be
received on or before November 2, 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: Procedures for Requesting
Competent Authority Assistance Under
Tax Treaties.
OMB Number: 1545–2044.
Revenue Procedure Number: 2015–40.
Abstract: Taxpayers who believe that
the actions of the United States, a treaty
SUMMARY:
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Federal Register / Vol. 85, No. 171 / Wednesday, September 2, 2020 / Notices
jbell on DSKJLSW7X2PROD with NOTICES
country, or both, result or will result in
taxation that is contrary to the
provisions of an applicable tax treaty are
required to submit the requested
information in order to receive
assistance from the IRS official acting as
the U.S. competent authority. The
information is used to assist the
taxpayer in reaching a mutual
agreement with the IRS and the
appropriate foreign competent
authority.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations.
Estimated Number of Respondents:
300.
Estimated Time Per Respondent: 30
minutes.
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17:33 Sep 01, 2020
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Estimated Total Annual Burden
Hours: 900.
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
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54635
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: August 28, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020–19361 Filed 9–1–20; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 85, Number 171 (Wednesday, September 2, 2020)]
[Notices]
[Pages 54634-54635]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-19361]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request Concerning Procedures for
Requesting Competent Authority Assistance Under Tax Treaties
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
procedures for requesting competent authority assistance under tax
treaties.
DATES: Written comments should be received on or before November 2,
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: Procedures for Requesting Competent Authority Assistance
Under Tax Treaties.
OMB Number: 1545-2044.
Revenue Procedure Number: 2015-40.
Abstract: Taxpayers who believe that the actions of the United
States, a treaty
[[Page 54635]]
country, or both, result or will result in taxation that is contrary to
the provisions of an applicable tax treaty are required to submit the
requested information in order to receive assistance from the IRS
official acting as the U.S. competent authority. The information is
used to assist the taxpayer in reaching a mutual agreement with the IRS
and the appropriate foreign competent authority.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations.
Estimated Number of Respondents: 300.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 900.
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 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: August 28, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020-19361 Filed 9-1-20; 8:45 am]
BILLING CODE 4830-01-P
