Proposed Collection; Comment Request for Treaty-Based Return Position Disclosure, 6970-6971 [2021-01478]
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6970
Federal Register / Vol. 86, No. 14 / Monday, January 25, 2021 / Notices
The IRS is soliciting comments
concerning limitations on credit or
refund.
Written comments should be
received on or before March 26, 2021 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: Limitations on Credit or Refund.
OMB Number: 1545–1649.
Revenue Procedure: Revenue
Procedure 99–21.
Abstract: Generally, under section
6511(a), a taxpayer must file a claim for
credit or refund of tax within three years
after the date of filing a tax return or
within two years after the date of
payment of the tax, whichever period
expires later. Under section 6511(h), the
statute of limitations on claims for
credit or refund is suspended for any
period of an individual taxpayer’s life
during which the taxpayer is unable to
manage his or her financial affairs
because of a medically determinable
mental or physical impairment, if the
impairment can be expected to result in
death, or has lasted (or can be expected
to last) for a continuous period of not
less than 12 months.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. The revenue
procedure is being submitted for
renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
48,200.
Estimated Time per Response: 30
minutes.
Estimated Total Annual Burden
Hours: 24,100.
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
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DATES:
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18:31 Jan 22, 2021
Jkt 253001
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: January 15, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021–01465 Filed 1–22–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Treaty-Based Return
Position Disclosure
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 treaty-based return position
disclosure.
DATES: Written comments should be
received on or before March 26, 2021 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
SUMMARY:
PO 00000
Frm 00109
Fmt 4703
Sfmt 4703
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: Treaty-Based Return Position
Disclosure.
OMB Number: 1545–1354.
Form Number: Form 8833.
Abstract: Form 8833 is used by
taxpayers that are required by section
6114 to disclose a treaty-based return
position to disclose that position. The
form may also be used to make the
treaty-based position disclosure
required by regulations section
301.7701(b)–7(b) for ‘‘dual resident’’
taxpayers.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. The form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
4,100.
Estimated Time per Response: 6
hours, 16 minutes.
Estimated Total Annual Burden
Hours: 25,740 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
through the use of automated collection
techniques or other forms of information
E:\FR\FM\25JAN1.SGM
25JAN1
Federal Register / Vol. 86, No. 14 / Monday, January 25, 2021 / Notices
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: January 15, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021–01478 Filed 1–22–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Privacy Act of 1974; System of
Records
AGENCY:
Department of Veterans Affairs
(VA).
ACTION:
Notice of modified system of
records.
As required by the Privacy
Act of 1974, notice is hereby given that
the Department of Veterans Affairs is
amending the system of records
currently entitled ‘‘Health Program
Evaluation—VA’’ (107VA008B) as set
forth in the Federal Register. VA is
amending the system by updating
Routine Uses of Records Maintained in
the System, Safeguards, Retention and
Disposal, and System Manager and
Address as well as Notification
Procedure. VA is republishing the
system notice in its entirety.
DATES: Comments on this modified
system of records must be received no
later than 30 days after date of
publication in the Federal Register. If
no public comment is received during
the period allowed for comment or
unless otherwise published in the
Federal Register by VA, the modified
system of records will become effective
a minimum of 30 days after date of
publication in the Federal Register. If
VA receives public comments, VA shall
review the comments to determine
whether any changes to the notice are
necessary.
ADDRESSES: Written comments may be
submitted through
www.Regulations.gov; by mail or handdelivery to Director, Regulation Policy
and Management (00REG), Department
of Veterans Affairs, 810 Vermont Ave.
NW, Room 1064, Washington, DC
20420; or by fax to (202) 273–9026 (not
a toll-free number). Comments should
indicate that they are submitted in
response to Health Program
Evaluation—VA (107VA008B). Copies
of comments received will be available
for public inspection in the Office of
Regulation Policy and Management,
Room 1063B, between the hours of 8:00
a.m. and 4:30 p.m., Monday through
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SUMMARY:
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18:31 Jan 22, 2021
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Friday (except holidays). Please call
(202) 461–4902 for an appointment.
(This is not a toll-free number.) In
addition, comments may be viewed
online at www.Regulations.gov.
FOR FURTHER INFORMATION CONTACT:
Office of Enterprise Integration (OEI),
Ryan J. Stiegman, Privacy Officer, U.S.
Department of Veterans Affairs, 810
Vermont Ave. NW, Washington, DC
20420; telephone (202) 461–5800.
SUPPLEMENTARY INFORMATION:
Health Program Evaluation—VA
(107VA008B) has been amended to
reflect the current organizational
alignment; new mail addresses, and
updated point of contact information.
The Department has also made minor
edits to the System Notice for clarity,
completeness, grammar, and to reflect
plain language.
The System Location Section has been
amended to provide an update to the
name of VA’s Austin Information
Technology Center at 1615 Woodward
St., Austin, TX 78772.
The System Manager, Notification
Procedure, Record Access Procedure
and Contesting Record Procedures name
and address information have been
changed to reflect new organizational
alignments. The System Manager is
Executive Director, Office of Enterprise
Integration, Data Governance and
Analytics (008B1), VA Central Office,
810 Vermont Ave. NW, Washington, DC
20420. Finally, the Report of Intent to
Publish has been amended to include a
link to a more complete description of
the duties and activities of the Office of
Enterprise Integration at https://
www.va.gov/OP3.
Minor changes to Routine Use
language have been done in updating
language to use VA’s library of approved
VA routine uses. Changes to improve
clarity or organizational address
information include the following
Routine Uses.
Routine Use One (1) has been
amended for clarification to ‘‘VA may
disclose information from the record of
an individual in response to an inquiry
from the congressional office made at
the request of that individual.’’ VA must
be able to provide information about
individuals to adequately respond to
inquiries from Members of Congress at
the request of constituents who have
sought their assistance.
Routine Use Two (2) has been
amended to use current updated
language for National Archives and
Record Administration (NARA) and
General Services Administration (GSA)
that reads ‘‘VA may disclose
information from this system to the
National Archives and Records
PO 00000
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6971
Administration (NARA) and General
Services Administration (GSA) in
records management inspections
conducted under title 44, U.S.C.’’ NARA
is responsible for archiving old records
which are no longer actively used but
may be appropriate for preservation,
and for the physical maintenance of the
Federal government’s records. VA must
be able to provide the records to NARA
in order to determine the proper
disposition of such records.
Routine Use Four (4) has been
amended to use current VA update
language for this use. This language
states ‘‘VA may disclose information
from this system of records to
individuals, organizations, private or
public agencies, or other entities or
individuals with whom VA has a
contract or agreement to perform such
services as VA may deem practicable for
the purposes of laws administered by
VA, in order for the contractor,
subcontractor, public or private agency,
or other entity or individual with whom
VA has a contract or agreement to
perform services under the contract or
agreement.’’
‘‘This routine use includes
disclosures by an individual or entity
performing services for VA to any
secondary entity or individual to
perform an activity that is necessary for
individuals, organizations, private or
public agencies, or other entities or
individuals with whom VA has a
contract or agreement to provide the
service to VA.’’
This routine use, which also applies
to agreements that do not qualify as
contracts defined by Federal
procurement laws and regulations, is
consistent with OMB guidance in OMB
Circular A–130, App. I, paragraph 5a (1)
(b) that agencies promulgate routine
uses to address disclosure of Privacy
Act-protected information to contractors
in order to perform the services
contracts for the agency.
Routine Use Six (6) has been amended
to use the current VA update language
for this particular use. This amendment
reads ‘‘VA may, on its own initiative,
disclose information from this system to
appropriate agencies, entities, and
persons when (1) VA suspects or has
confirmed that the integrity or
confidentiality of information in the
system of records has been
compromised; (2) the Department has
determined that as a result of the
suspected or confirmed compromise
there is a risk of embarrassment or harm
to the reputations of the record subjects,
harm to economic or property interests,
identity theft or fraud, or harm to the
security, confidentiality, or integrity of
this system or other systems or
E:\FR\FM\25JAN1.SGM
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]]>Agencies
[Federal Register Volume 86, Number 14 (Monday, January 25, 2021)]
[Notices]
[Pages 6970-6971]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-01478]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Treaty-Based Return
Position Disclosure
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
treaty-based return position disclosure.
DATES: Written comments should be received on or before March 26, 2021
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: Treaty-Based Return Position Disclosure.
OMB Number: 1545-1354.
Form Number: Form 8833.
Abstract: Form 8833 is used by taxpayers that are required by
section 6114 to disclose a treaty-based return position to disclose
that position. The form may also be used to make the treaty-based
position disclosure required by regulations section 301.7701(b)-7(b)
for ``dual resident'' taxpayers.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. The form is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profits.
Estimated Number of Respondents: 4,100.
Estimated Time per Response: 6 hours, 16 minutes.
Estimated Total Annual Burden Hours: 25,740 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 through the use of automated
collection techniques or other forms of information
[[Page 6971]]
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Approved: January 15, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021-01478 Filed 1-22-21; 8:45 am]
BILLING CODE 4830-01-P
