Proposed Collection; Comment Request for Form 2290 and 2290-SP, 1005-1006 [2022-00122]

Download as PDF Federal Register / Vol. 87, No. 5 / Friday, January 7, 2022 / Notices otherwise be considered charter transportation when that transportation is in response to an emergency declared by the President, governor or mayor, or in an emergency requiring immediate action prior to a formal declaration, even if a formal declaration of an emergency is not eventually made by the President, governor or mayor. Therefore, a request for relief is not necessary in order to provide this service. However, if the emergency lasts more than 45 calendar days and the grantee will continue to provide service that would otherwise be considered charter service, the grantee or subgrantee shall follow the procedures set out in this notice. The contents of this document do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies. Grantees and subgrantees should refer to FTA’s regulations, including 49 CFR part 601, for requirements for submitting a request for emergency relief. Nuria Fernandez, Administrator. [FR Doc. 2022–00115 Filed 1–6–22; 8:45 am] BILLING CODE P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Tip Rate Determination Agreement (Gaming Industry) 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 guidance on the tip rate determination agreement (gaming industry). DATES: Written comments should be received on or before March 8, 2022 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or to omb.unit@irs.gov. Please include, tkelley on DSK125TN23PROD with NOTICE SUMMARY: VerDate Sep<11>2014 17:08 Jan 06, 2022 Jkt 256001 ‘‘OMB Number: 1545–1522—Public Comment Request Notice’’ in the Subject line. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form should be directed to Kerry Dennis at (202) 317–5751, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Tip Rate Determination Agreement (Gaming Industry). OMB Number: 1545–1530. Revenue Procedure Number: 2007–32. Abstract: Information is required by the Internal Revenue Service in its compliance efforts to assist employers and their employees in understanding and complying with Internal Revenue Code Section 6053(a), which requires employees to report all their tips monthly to their employers. Current Actions: There is no change to the existing revenue procedure or burden at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit institutions. Estimated Number of Respondents: 710. Estimated Time per Respondent: 14 hours, 44 minutes. Estimated Total Annual Burden Hours: 10,467 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 PO 00000 Frm 00086 Fmt 4703 Sfmt 4703 1005 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 3, 2022. Kerry L. Dennis, Tax Analyst. [FR Doc. 2022–00070 Filed 1–6–22; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 2290 and 2290–SP 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning form 2290—Heavy Highway Vehicle Use Tax Return and form 2290–SP, Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras. DATES: Written comments should be received on or before March 8, 2022 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia 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 at (202) 317–4542, 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: Heavy Highway Vehicle Use Tax Return. OMB Number: 1545–0143. Abstract: Form 2290 and 2290/SP are used to compute and report the tax imposed by section 4481 on the highway use of certain motor vehicles. The information is used to determine whether the taxpayer has paid the correct amount of tax. SUMMARY: E:\FR\FM\07JAN1.SGM 07JAN1 tkelley on DSK125TN23PROD with NOTICE 1006 Federal Register / Vol. 87, No. 5 / Friday, January 7, 2022 / Notices Current Actions: There are no changes being made to Form 2290 and Form 2290/SP at this time. Type of Review: Extension of a current OMB approval. Affected Public: Individuals or households. Form 2290: Estimated Number of Respondents: 514,098. Estimated Time per Respondent: 42 hours, 52 minutes. Estimated Total Annual Burden Hours: 22,034,241. Form 2290/SP: Estimated Number of Respondents: 40,000. Estimated Time per Respondent: 42 hours, 52 minutes. Estimated Total Annual Burden Hours: 1,714,400. 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: January 4, 2022. Sara L. Covington, IRS Tax Analyst. [FR Doc. 2022–00122 Filed 1–6–22; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 17:08 Jan 06, 2022 Jkt 256001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments on Section 6708, Failure To Maintain List of Advisees With Respect to Reportable Transactions 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the collection of information in Treasury Decision (TD) 9764, Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions. DATES: Written comments should be received on or before March 8, 2022 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. You must reference the information collection’s title, form number, reporting or record-keeping requirement number, and OMB number in your comment. SUMMARY: FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to Jon Callahan, (737) 800–7639, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jon.r.callahan@ irs.gov. The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: Section 6708, Failure to Maintain List of Advisees with Respect to Reportable Transactions. OMB Number: 1545–2245. Regulation Project Number: TD 9764. Abstract: This document contains final regulations relating to the penalty under Internal Revenue Code (IRC) section 6708 for failing to make available lists of advisees with respect to reportable transactions. IRC section 6708 imposes a penalty upon material advisors for failing to make available to the Secretary, upon written request, the list required to be maintained by IRC SUPPLEMENTARY INFORMATION: PO 00000 Frm 00087 Fmt 4703 Sfmt 4703 section 6112 within 20 business days after the date of such request. Treasury Regulations section 301.6708–1(c)(3)(ii) requires a material advisor requesting an extension of the 20-business-day period to provide certain information to the IRS to grant the extension. The final regulations primarily affect individuals and entities who are material advisors, as defined in IRC section 6111. Current Actions: There is a change to the existing collection: The estimated number of responses was updated to eliminate duplication of the burden associated with business respondents captured under OMB control number 1545–0123. Type of Review: Extension of a currently approved collection. Affected Public: Individuals, Estates, and Trusts. Estimated Number of Responses: 5. Estimated Time per Respondent: 8 hours. Estimated Total Annual Burden Hours: 40 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. E:\FR\FM\07JAN1.SGM 07JAN1

Agencies

[Federal Register Volume 87, Number 5 (Friday, January 7, 2022)]
[Notices]
[Pages 1005-1006]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-00122]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 2290 and 2290-SP

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning form 2290--Heavy Highway Vehicle Use Tax Return and form 
2290-SP, Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en 
las Carreteras.

DATES: Written comments should be received on or before March 8, 2022 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia 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 at (202) 317-4542, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Heavy Highway Vehicle Use Tax Return.
    OMB Number: 1545-0143.
    Abstract: Form 2290 and 2290/SP are used to compute and report the 
tax imposed by section 4481 on the highway use of certain motor 
vehicles. The information is used to determine whether the taxpayer has 
paid the correct amount of tax.

[[Page 1006]]

    Current Actions: There are no changes being made to Form 2290 and 
Form 2290/SP at this time.
    Type of Review: Extension of a current OMB approval.
    Affected Public: Individuals or households.
    Form 2290:
    Estimated Number of Respondents: 514,098.
    Estimated Time per Respondent: 42 hours, 52 minutes.
    Estimated Total Annual Burden Hours: 22,034,241.
    Form 2290/SP:
    Estimated Number of Respondents: 40,000.
    Estimated Time per Respondent: 42 hours, 52 minutes.
    Estimated Total Annual Burden Hours: 1,714,400.
    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: January 4, 2022.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2022-00122 Filed 1-6-22; 8:45 am]
BILLING CODE 4830-01-P


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