Proposed Collection; Comment Request for Form 6478, 1631-1632 [2023-00359]
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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
1632
Federal Register / Vol. 88, No. 7 / Wednesday, January 11, 2023 / Notices
Approved: January 5, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023–00359 Filed 1–10–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
estate and gift taxes; qualified
disclaimers of property (section 2518).
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.
Please reference the information
collection’s ‘‘OMB number 1545–0959’’
in the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Sara Covington, at (202)
317–5744, 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: Estate and Gift Taxes; Qualified
Disclaimers of Property.
OMB Number: 1545–0959.
Regulation Project Number: TD 8095.
Abstract: Internal Revenue Code
section 2518 allows a person to disclaim
an interest in property received by gift
or inheritance. The interest is treated as
if the disclaimant never received or
transferred such interest for Federal gift
tax purposes. A qualified disclaimer
must be in writing and delivered to the
transferor or trustee.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension without
change of a currently approved
collection.
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
17:17 Jan 10, 2023
Jkt 259001
Affected Public: Individuals or
households.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 1,000.
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. 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. 2023–00329 Filed 1–10–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
SUMMARY:
PO 00000
Frm 00077
Fmt 4703
Sfmt 4703
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 regulations governing
practice before the Internal Revenue
Service.
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 1545–1726 or T.D. 9011,
Regulations Governing Practice Before
the Internal Revenue Service.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to LaNita Van Dyke, at (202)
317–6009, at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Regulations Governing Practice
Before the Internal Revenue Service.
OMB Number: 1545–1726.
Regulation Project and Associated
Form Numbers: T.D. 9527, T.D. 9011,
Rev. Proc. 2012–12, Form 14360, Form
14364, and Form 14392.
Abstract: The regulations affect
individuals who are eligible to practice
before the Internal Revenue Service and
authorize the Director of Practice to act
upon applications for enrollment to
practice before the Internal Revenue
Service. The Director of Practice will
use certain information to ensure that:
(1) enrolled agents properly complete
continuing education requirements to
obtain renewal; (2) practitioners
properly obtain consent of taxpayers
before representing conflicting interests;
(3) practitioners do not use e-commerce
to make misleading solicitations.
Current Actions: There are no changes
being made to the regulation, forms, or
burden estimates at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Respondents:
718,400.
Estimated Time per Respondent: 2
hours, 28 minutes.
Estimated Total Annual Burden
Hours: 1,777,125 hours.
The following paragraph applies to all
of the collections of information covered
by this notice.
E:\FR\FM\11JAN1.SGM
11JAN1
]]>Agencies
[Federal Register Volume 88, Number 7 (Wednesday, January 11, 2023)]
[Notices]
[Pages 1631-1632]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-00359]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 6478
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 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 [email protected]. Include ``OMB Number 1545-
0231--Biofuel Producer Credit'' 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: 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 for-profit 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.
[[Page 1632]]
Approved: January 5, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-00359 Filed 1-10-23; 8:45 am]
BILLING CODE 4830-01-P
