Proposed Collection; Requesting Comments on Form 1098-F, 69077-69078 [2022-25074]

Download as PDF Federal Register / Vol. 87, No. 221 / Thursday, November 17, 2022 / Notices address, an email address, or a phone number in the body of your document so that FMCSA can contact you if there are questions regarding your submission. To submit your comment online, go to www.regulations.gov/docket?D=FMCSA2022-0037. Next, sort the results by ‘‘Posted (Newer-Older),’’ choose the first notice listed, click the ‘‘Comment’’ button, and type your comment into the text box on the following screen. Choose whether you are submitting your comment as an individual or on behalf of a third party and then submit. If you submit your comments by mail or hand delivery, submit them in an unbound format, no larger than 81⁄2 by 11 inches, suitable for copying and electronic filing. If you submit comments by mail and would like to know that they reached the facility, please enclose a stamped, self-addressed postcard or envelope. FMCSA will consider all comments and material received during the comment period. lotter on DSK11XQN23PROD with NOTICES1 B. Viewing Comments To view comments, go to www.regulations.gov. Insert the docket number, FMCSA–2022–0037, in the keyword box, and click ‘‘Search.’’ Next, sort the results by ‘‘Posted (NewerOlder),’’ choose the first notice listed, and click ‘‘Browse Comments.’’ If you do not have access to the internet, you may view the docket online by visiting Dockets Operations in Room W12–140 on the ground floor of the DOT West Building, 1200 New Jersey Avenue SE, Washington, DC 20590–0001, between 9 a.m. and 5 p.m., ET, Monday through Friday, except Federal holidays. To be sure someone is there to help you, please call (202) 366–9317 or (202) 366– 9826 before visiting Dockets Operations. C. Privacy Act In accordance with 49 U.S.C. 31315(b)(6), DOT solicits comments from the public on the exemption request. DOT posts these comments, without edit, including any personal information the commenter provides, to www.regulations.gov. As described in the system of records notice DOT/ALL 14 (Federal Docket Management System (FDMS)), which can be reviewed at https://www.transportation.gov/ individuals/privacy/privacy-act-systemrecords-notices, the comments are searchable by the name of the submitter. II. Background Under 49 U.S.C. 31136(e) and 31315(b), FMCSA may grant an exemption from the FMCSRs for no longer than a 5-year period if it finds VerDate Sep<11>2014 17:26 Nov 16, 2022 Jkt 259001 such exemption would likely achieve a level of safety that is equivalent to, or greater than, the level that would be achieved absent such exemption. The statute also allows the Agency to renew exemptions at the end of the 5-year period. FMCSA grants medical exemptions from the FMCSRs for a 2year period to align with the maximum duration of a driver’s medical certification. The nine individuals listed in this notice have requested an exemption from the hearing requirement in 49 CFR 391.41(b)(11). Accordingly, the Agency will evaluate the qualifications of each applicant to determine whether granting the exemption will achieve the required level of safety mandated by statute. The physical qualification standard for drivers regarding hearing found in § 391.41(b)(11) states that a person is physically qualified to drive a CMV if that person first perceives a forced whispered voice in the better ear at not less than 5 feet with or without the use of a hearing aid or, if tested by use of an audiometric device, does not have an average hearing loss in the better ear greater than 40 decibels at 500 Hz, 1,000 Hz, and 2,000 Hz with or without a hearing aid when the audiometric device is calibrated to American National Standard (formerly ASA Standard) Z24.5—1951. This standard was adopted in 1970 and was revised in 1971 to allow drivers to be qualified under this standard while wearing a hearing aid, 35 FR 6458, 6463 (Apr. 22, 1970) and 36 FR 12857 (July 3, 1971). On February 1, 2013, FMCSA announced in a Notice of Final Disposition titled, ‘‘Qualification of Drivers; Application for Exemptions; National Association of the Deaf,’’ (78 FR 7479), its decision to grant requests from 40 individuals for exemptions from the Agency’s physical qualification standard concerning hearing for interstate CMV drivers. Since that time the Agency has published additional notices granting requests from hard of hearing and deaf individuals for exemptions from the Agency’s physical qualification standard concerning hearing for interstate CMV drivers. III. Qualifications of Applicants Vanessa Bonilla Vanessa Bonilla, 30, holds a class C driver’s license in Texas. Saranne Fewel Saranne Fewel, 35, holds a class D driver’s license in California. PO 00000 Frm 00082 Fmt 4703 Sfmt 4703 69077 James Harris James Harris, 62, holds a class E driver’s license in Florida. Jared Healan Jared Healan, 36, holds a class R driver’s license in Colorado. Brandon Hester Brandon Hester, 37, holds a class C driver’s license in Texas. Dustin Jackson Dustin Jackson, 46, holds a class D driver’s license in New Jersey. Sondra McCoy Sondra McCoy, 46, holds a class C driver’s license in North Carolina. Sarah Nickell Sarah Nickell, 43, holds a driver’s license in Indiana. Joshua Osborn Joshua Osborn, 42, holds a class CM1 driver’s license in California. IV. Request for Comments In accordance with 49 U.S.C. 31136(e) and 31315(b), FMCSA requests public comment from all interested persons on the exemption petitions described in this notice. We will consider all comments received before the close of business on the closing date indicated under the DATES section of the notice. Larry W. Minor, Associate Administrator for Policy. [FR Doc. 2022–25035 Filed 11–16–22; 8:45 am] BILLING CODE 4910–EX–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments on Form 1098–F 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 1098–F (Fines, Penalties, and Other Amounts). DATES: Written comments should be received on or before January 16, 2023 to be assured of consideration. SUMMARY: E:\FR\FM\17NON1.SGM 17NON1 69078 Federal Register / Vol. 87, No. 221 / Thursday, November 17, 2022 / Notices Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include OMB Control No. 1545–1276 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection 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. SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: Form 1098–F—Fines, Penalties, and Other Amounts. OMB Number: 1545–2284. Form Number: 1098–F. Abstract: Public Law 115–97, Tax Cuts and Jobs Act of 2017 (TCJA), amended Internal Revenue Code (IRC) section 162(f) regarding allowable deductions of fines, penalties, and other amounts paid to, or at the direction of, a government or governmental entity in relation to the violation of any law or the investigation or inquiry by such government or entity into the potential violation of any law. The TCJA also added IRC section 6050X, requiring the official of any government or entity described in IRC section 162(f)(5) to file an information return with respect to certain fines, penalties, and other amounts paid. Treasury Decision (TD) 9946 contains final regulations providing guidance on IRC sections 162(f) and 6050X. Treasury Regulations section 1.6050X–1 provides guidance on the information reporting requirements of IRC section 6050X and names Form 1098–F as the return to report the information. Form 1098–F is used to report the amounts paid as required by IRC section 6050X to the IRS and provide a statement to the payer. Current Actions: The form and instructions have been revised to reflect the rules under the final regulations for IRC section 6050X. There is no change in burden due to the revisions. However, the number of responses has increased due to better estimates. Type of Review: Revision of a currently approved collection. Affected Public: Federal government, State, Local, or Tribal Government. Estimated Number of Responses: 137,500. Estimated Time per Respondent: 7 minutes. Estimated Total Annual Burden Hours: 16,500. lotter on DSK11XQN23PROD with NOTICES1 ADDRESSES: VerDate Sep<11>2014 17:26 Nov 16, 2022 Jkt 259001 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 14, 2022. Jon R. Callahan, Tax Analyst. [FR Doc. 2022–25074 Filed 11–16–22; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Meeting of the Treasury Advisory Committee on Racial Equity Department of the Treasury. Notice of meeting. AGENCY: ACTION: The Department of the Treasury (‘‘Department’’ or ‘‘Treasury’’) is hosting the first meeting of the Treasury Advisory Committee on Racial Equity (‘‘TACRE’’ or ‘‘Committee’’). The Committee is composed of 25 members who will provide information, advice, and recommendations to the Department of the Treasury on matters relating to the advancement of racial equity. This notification provides the date, time, and location of the first meeting and the process for participating and providing comments. SUMMARY: PO 00000 Frm 00083 Fmt 4703 Sfmt 4703 December 5, 2022, at 10 a.m.–3 p.m. Eastern Time. FOR FURTHER INFORMATION CONTACT: Snider Page, Designated Federal Official, Department of the Treasury, by emailing TACRE@Treasury.gov or by calling (202) 622–0341 (this is not a tollfree number). For persons who are deaf, hard of hearing, have a speech disability or difficulty speaking may dial 7–1–1 to access telecommunications relay services. Check: https://home.treasury.gov/ about/offices/equity-hub/TACRE for any updates to the December 5th meeting. SUPPLEMENTARY INFORMATION: Pursuant to the Federal Advisory Committee Act (FACA) (5 U.S.C. App., as amended), the Department has established the Treasury Advisory Committee on Racial Equity. The Department has determined that establishing this Committee was necessary and in the public interest in order to carry out the provisions of Executive Order 13985, Advancing Racial Equity and Support for Underserved Communities Throughout the Federal Government. DATES: Background Objectives and Duties The purpose of the Committee is to provide advice and recommendations to Secretary of the Treasury Janet L. Yellen and Deputy Secretary Wally Adeyemo on efforts to advance racial equity in the economy and address acute disparities for communities of color. The Committee will identify, monitor, and review aspects of the domestic economy that have directly and indirectly resulted in unfavorable conditions for communities of color. The Committee plans to address topics including but not limited to: financial inclusion, access to capital, housing stability, federal supplies diversity, and economic development. The duties of the Committee shall be solely advisory and shall extend only to the submission of advice and recommendations to the Offices of the Secretary and Deputy Secretary, which shall be non-binding to the Department. No determination of fact or policy shall be made by the Committee. The agenda for the meeting includes opening remarks from the Secretary, Chair and Vice-Chair of TACRE, an overview of racial equity priorities, presentations on IRS Service Modernization, the Inflation Reduction Act and the TACRE bylaws and roles. These will be followed by a discussion on the committee’s structure and operation and potentially a vote on forming subcommittee(s). Meeting times and topics are subject to change. E:\FR\FM\17NON1.SGM 17NON1

Agencies

[Federal Register Volume 87, Number 221 (Thursday, November 17, 2022)]
[Notices]
[Pages 69077-69078]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-25074]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Form 1098-F

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 1098-F (Fines, Penalties, and Other Amounts).

DATES: Written comments should be received on or before January 16, 
2023 to be assured of consideration.

[[Page 69078]]


ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include OMB Control No. 
1545-1276 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection 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 
[email protected].

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Form 1098-F--Fines, Penalties, and Other Amounts.
    OMB Number: 1545-2284.
    Form Number: 1098-F.
    Abstract: Public Law 115-97, Tax Cuts and Jobs Act of 2017 (TCJA), 
amended Internal Revenue Code (IRC) section 162(f) regarding allowable 
deductions of fines, penalties, and other amounts paid to, or at the 
direction of, a government or governmental entity in relation to the 
violation of any law or the investigation or inquiry by such government 
or entity into the potential violation of any law. The TCJA also added 
IRC section 6050X, requiring the official of any government or entity 
described in IRC section 162(f)(5) to file an information return with 
respect to certain fines, penalties, and other amounts paid. Treasury 
Decision (TD) 9946 contains final regulations providing guidance on IRC 
sections 162(f) and 6050X. Treasury Regulations section 1.6050X-1 
provides guidance on the information reporting requirements of IRC 
section 6050X and names Form 1098-F as the return to report the 
information. Form 1098-F is used to report the amounts paid as required 
by IRC section 6050X to the IRS and provide a statement to the payer.
    Current Actions: The form and instructions have been revised to 
reflect the rules under the final regulations for IRC section 6050X. 
There is no change in burden due to the revisions. However, the number 
of responses has increased due to better estimates.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Federal government, State, Local, or Tribal 
Government.
    Estimated Number of Responses: 137,500.
    Estimated Time per Respondent: 7 minutes.
    Estimated Total Annual Burden Hours: 16,500.
    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 14, 2022.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2022-25074 Filed 11-16-22; 8:45 am]
BILLING CODE 4830-01-P

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