Proposed Collection; Comment Request for Forms 14157 and 14157-A, 56705 [2023-17818]
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Federal Register / Vol. 88, No. 159 / Friday, August 18, 2023 / Notices
lotter on DSK11XQN23PROD with NOTICES1
after the shipment is delivered to the
consignee?
Answer: Incidents that are discovered
after transportation—i.e., any movement
of hazardous materials by any mode,
and any loading, unloading, or storage
incidental thereto—has ended, are not
subject to the incident reporting
requirements under the HMR. See
§ 171.1(c) for provisions pertaining to
transportation functions.
16. Question: Is immediate notice
required under § 171.15 for an incident
that leads to a ‘‘road closure’’ when no
hazardous material is released as a
result of the incident?
Answer: The answer is yes. Regardless
of whether a hazardous material is
actually released, if a major
transportation artery or facility is closed
or shut down for one hour or more, the
incident must be reported in accordance
with § 171.15. In addition, under
§ 171.16(a)(1), any time immediate
notice is required under § 171.15(b), a
written report is also required within 30
days of the discovery of an incident.
17. Question: When an incident
occurs involving a package of hazardous
material containing only a residue of
hazardous material, as described in
§ 173.29, is an incident report required?
Answer: A package containing only a
residue of hazardous material is not
excepted from incident reporting. See
173.29(a). Section 171.16(d) provides
exceptions from incident reporting,
which include some scenarios that
could apply to a packaging containing
only a residue. However, there are no
specific provisions that apply to empty
packagings containing a residue of a
hazardous material. There are scenarios
where an incident report must be filed,
such as when a Packing Group (PG) II
hazardous material released from a
drum containing only residue of the
hazardous material.
18. Question: A discovery of a
hazardous materials incident is made
after transportation has ended. May the
consignee file an incident report?
Answer: The answer is yes. A person
may file an incident report for a
hazardous material release or incident—
even when not required—if any of the
circumstances set forth in § 171.15(b) or
§ 171.16(a) have occurred.
IV. Future FAQ Topics
With the completion of this set of
FAQ specific to incident reporting,
PHMSA will begin consideration for its
next set of FAQ based on public input
received. As such, PHMSA will
continue concurrent work on future
FAQ notices and subsequent topics may
include FAQ pertaining to
classification, hazard communication,
VerDate Sep<11>2014
18:26 Aug 17, 2023
Jkt 259001
hazardous substances, hazardous
wastes, modal-specific requirements, or
packaging. Finally, PHMSA will
consider comments and concerns
received before finalizing the above
FAQ on the website.
Issued in Washington, DC, on August 14,
2023, under authority delegated in 49 CFR
1.97.
William S. Schoonover,
Associate Administrator for Hazardous
Materials Safety, Pipeline and Hazardous
Materials Safety Administration.
[FR Doc. 2023–17752 Filed 8–17–23; 8:45 am]
BILLING CODE 4910–60–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 14157 and 14157–
A
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
Tax Return Preparer Complaint and Tax
Return Preparer Fraud or Misconduct
Affidavit.
DATES: Written comments should be
received on or before October 17, 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 1545–2168-Tax
Return Preparer Complaint and Tax
Return Preparer Fraud or Misconduct
Affidavit’’ 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: Tax Return Preparer Complaint
and Tax Return Preparer Fraud or
Misconduct Affidavit.
SUMMARY:
PO 00000
Frm 00118
Fmt 4703
Sfmt 9990
56705
OMB Number: 1545–2168.
Form Numbers: 14157 and 14157–A.
Abstract: These forms will be used by
taxpayers to report allegations of
misconduct by tax return preparers. The
forms are created specifically for tax
return preparer complaints and include
items necessary for the IRS to effectively
evaluate the complaint and route to the
appropriate function.
Current Actions: There are no changes
to the forms previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, businesses and other forprofits.
Estimated Number of Respondents:
7,500.
Estimated Time per Respondent: 12
mins.
Estimated Total Annual Burden
Hours: 1,593.
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: August 14, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023–17818 Filed 8–17–23; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 88, Number 159 (Friday, August 18, 2023)]
[Notices]
[Page 56705]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-17818]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 14157 and 14157-A
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 Tax Return Preparer
Complaint and Tax Return Preparer Fraud or Misconduct Affidavit.
DATES: Written comments should be received on or before October 17,
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-
2168-Tax Return Preparer Complaint and Tax Return Preparer Fraud or
Misconduct Affidavit'' 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: Tax Return Preparer Complaint and Tax Return Preparer Fraud
or Misconduct Affidavit.
OMB Number: 1545-2168.
Form Numbers: 14157 and 14157-A.
Abstract: These forms will be used by taxpayers to report
allegations of misconduct by tax return preparers. The forms are
created specifically for tax return preparer complaints and include
items necessary for the IRS to effectively evaluate the complaint and
route to the appropriate function.
Current Actions: There are no changes to the forms previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, businesses and other
for-profits.
Estimated Number of Respondents: 7,500.
Estimated Time per Respondent: 12 mins.
Estimated Total Annual Burden Hours: 1,593.
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: August 14, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-17818 Filed 8-17-23; 8:45 am]
BILLING CODE 4830-01-P
