Proposed Collection; Comment Request for Forms 8857 and 8857(SP), 1630-1631 [2023-00357]
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lotter on DSK11XQN23PROD with NOTICES1
1630
Federal Register / Vol. 88, No. 7 / Wednesday, January 11, 2023 / Notices
Abstract: Information is required by
the Internal Revenue Service in its
compliance efforts to assist employers
in the food and beverage industry that
have employee who receive both cash
and charged tips; 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 are no changes
being made to the notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents
and/or Recordkeepers: 20.
Estimated Average Time per
Respondent/Recordkeeper: 44 hours.
Estimated Total Annual Reporting
and/or Recordkeeping Burden Hours:
870 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.
Approved: January 05, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023–00336 Filed 1–10–23; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
17:17 Jan 10, 2023
Jkt 259001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 14693
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), 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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Application for Reduced Rate of
Withholding on Whistleblower Award
Payment.
SUMMARY:
Written comments should be
received on or before March 13, 2023 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
by email to pra.comments@irs.gov.
Include ‘‘OMB Number 1545–2273—
Application for Reduced Rate of
Withholding on Whistleblower Award
Payment’’ in the subject line of the
message.
DATES:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Martha R. Brinson, at (202)
317–5753, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for Reduced Rate of
Withholding on Whistleblower Award
Payment.
OMB Number: 1545–2273.
Form Number: 14693.
Abstract: The Application for
Reduced Rate of Withholding on
Whistleblower Award Payment will be
used by the whistleblower to apply for
a reduction in withholding to minimize
the likelihood of the IRS over
withholding tax from award payments
providing whistleblowers with a preaward payment opportunity to
substantiate their relevant attorney fees
and court costs. The Whistleblower
Office will review and evaluate the form
and calculate the rate.
Current Actions: There are no changes
in the paperwork burden previously
approved by OMB.
PO 00000
Frm 00075
Fmt 4703
Sfmt 4703
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Annual
Responses: 100.
Estimated Time per Response: 45
mins.
Estimated Total Annual Burden
Hours: 75.
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. Comments
will be 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 has 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 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 5, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023–00358 Filed 1–10–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 8857 and 8857(SP)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), as part of its continuing effort to
reduce paperwork and respondent
burden, invites the general public and
SUMMARY:
E:\FR\FM\11JAN1.SGM
11JAN1
lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 88, No. 7 / Wednesday, January 11, 2023 / Notices
other Federal agencies to take this
opportunity to comment on information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Request for Innocent Spouse Relief.
DATES: Written comments should be
received on or before March 13, 2023 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
by email to pra.comments@irs.gov.
Include ‘‘OMB Number 1545–1596—
Request for Innocent Spouse Relief’’ in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Martha R. Brinson, at (202)
317–5753, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Request for Innocent Spouse
Relief.
OMB Number: 1545–1596.
Form Numbers: 8857 and 8857(SP).
Abstract: Section 6013(e) of the
Internal Revenue Code allows taxpayers
to request, and IRS to grant, ‘‘innocent
spouse’’ relief when: the taxpayer files
a joint return with tax substantially
understated; the taxpayer establishes no
knowledge of, or benefit from, the
understatement; and it would be
inequitable to hold the taxpayer liable.
Forms 8857 and 8857(SP) is used to
request relief from liability of an
understatement of tax on a joint return
resulting from a grossly erroneous item
attributable to the spouse.
Current Actions: There are no changes
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
50,000.
Estimated Time per Respondent: 6
hours, 32 minutes.
Estimated Total Annual Burden
Hours: 316,000.
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
VerDate Sep<11>2014
17:17 Jan 10, 2023
Jkt 259001
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. Comments
will be 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 has 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 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 5, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023–00357 Filed 1–10–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 6478
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), 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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Biofuel Producer Credit.
DATES: Written comments should be
received on or before March 13, 2023 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
by email to pra.comments@irs.gov.
Include ‘‘OMB Number 1545–0231—
Biofuel Producer Credit’’ in the subject
line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
SUMMARY:
PO 00000
Frm 00076
Fmt 4703
Sfmt 4703
1631
copies of this collection should be
directed to Martha R. Brinson, at (202)
317–5753, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Biofuel Producer Credit.
OMB Number: 1545–0231.
Form Number: 6478.
Abstract: Form 6478 is used to figure
your section 40 biofuel producer credit.
You claim the credit for the tax year in
which the sale or use occurs. This credit
consists of the second generation biofuel
producer credit.
Current Actions: There are no changes
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
3,300.
Estimated Time per Respondent: 4
hours, 36 mins.
Estimated Total Annual Burden
Hours: 13,233.
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. Comments
will be 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 has 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 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\11JAN1.SGM
11JAN1
]]>Agencies
[Federal Register Volume 88, Number 7 (Wednesday, January 11, 2023)]
[Notices]
[Pages 1630-1631]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-00357]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 8857 and 8857(SP)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service (IRS), as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and
[[Page 1631]]
other Federal agencies to take this opportunity to comment on
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning Request for Innocent
Spouse Relief.
DATES: Written comments should be received on or before March 13, 2023
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 by email to [email protected]. Include ``OMB Number 1545-
1596--Request for Innocent Spouse Relief'' in the subject line of the
message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information
or copies of this collection should be directed to Martha R. Brinson,
at (202) 317-5753, or at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Request for Innocent Spouse Relief.
OMB Number: 1545-1596.
Form Numbers: 8857 and 8857(SP).
Abstract: Section 6013(e) of the Internal Revenue Code allows
taxpayers to request, and IRS to grant, ``innocent spouse'' relief
when: the taxpayer files a joint return with tax substantially
understated; the taxpayer establishes no knowledge of, or benefit from,
the understatement; and it would be inequitable to hold the taxpayer
liable. Forms 8857 and 8857(SP) is used to request relief from
liability of an understatement of tax on a joint return resulting from
a grossly erroneous item attributable to the spouse.
Current Actions: There are no changes in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 50,000.
Estimated Time per Respondent: 6 hours, 32 minutes.
Estimated Total Annual Burden Hours: 316,000.
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.
Comments will be 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 has
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 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 5, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-00357 Filed 1-10-23; 8:45 am]
BILLING CODE 4830-01-P
