Proposed Collection; Comment Request for Form 1120-ND, 10650 [2023-03549]
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10650
Federal Register / Vol. 88, No. 34 / Tuesday, February 21, 2023 / Notices
OMB Number: 1545–0242.
Form Number: Form 6197.
Abstract: The gas guzzler tax is
imposed on the sale, use, or lease by the
manufacturer or importer of an
automobile of a model type that does
not meet certain standards for fuel
economy. Automobiles imported for
business or personal use are subject to
tax. Taxpayers use Form 6197 to
compute the gas guzzler tax and report
the tax on their quarterly Form 720 tax
return. Taxpayers who are not required
to file Form 720 quarterly and do not
import gas guzzling automobiles in the
normal course of their trade or business
may be eligible to make a on-time filing
of Form 6197 and Form 720. The IRS
uses the information to verify
computation of the tax and compliance
with the law.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Responses: 385.
Estimated Time per Respondent: 7
hours, 42 minutes.
Estimated Total Annual Burden
Hours: 2,968.
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
VerDate Sep<11>2014
17:54 Feb 17, 2023
Jkt 259001
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: February 15, 2023.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2023–03541 Filed 2–17–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1120–ND
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
Return for Nuclear Decommissioning
Funds and Certain Related Persons.
DATES: Written comments should be
received on or before April 24, 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 1545–0954—
Return for Nuclear Decommissioning
Funds and Certain Related Persons’’ 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: Return for Nuclear
Decommissioning Funds and Certain
Related Persons.
OMB Number: 1545–0954.
Form Number: 1120–ND.
Abstract: Form 1120–ND is filed by
utilities that have nuclear power plants.
These utilities set up funds to provide
cash to decommission the nuclear
power plant. Form 1120–ND is used to
determine the tax liability and income
tax that the fund must pay.
SUMMARY:
PO 00000
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Current Actions: There are no changes
to the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 32
hours, 35 minutes.
Estimated Total Annual Burden
Hours: 3,259.
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: February 14, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023–03549 Filed 2–17–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request Relating to the Handbook for
Authorized IRS e-file Providers
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\21FEN1.SGM
21FEN1
]]>Agencies
[Federal Register Volume 88, Number 34 (Tuesday, February 21, 2023)]
[Notices]
[Page 10650]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-03549]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1120-ND
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 Return for Nuclear
Decommissioning Funds and Certain Related Persons.
DATES: Written comments should be received on or before April 24, 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-
0954--Return for Nuclear Decommissioning Funds and Certain Related
Persons'' 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: Return for Nuclear Decommissioning Funds and Certain Related
Persons.
OMB Number: 1545-0954.
Form Number: 1120-ND.
Abstract: Form 1120-ND is filed by utilities that have nuclear
power plants. These utilities set up funds to provide cash to
decommission the nuclear power plant. Form 1120-ND is used to determine
the tax liability and income tax that the fund must pay.
Current Actions: There are no changes to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Time per Respondent: 32 hours, 35 minutes.
Estimated Total Annual Burden Hours: 3,259.
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: February 14, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-03549 Filed 2-17-23; 8:45 am]
BILLING CODE 4830-01-P
