Proposed Collection; Comment Request Relating to Late Filing of Certification or Notices, 73640 [2023-23674]
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Federal Register / Vol. 88, No. 206 / Thursday, October 26, 2023 / Notices
information collection, including (a)
whether the proposed collection of
information is necessary for the proper
performance of the functions of the
Department, including whether the
information will have practical utility;
(b) the accuracy of the Department’s
estimate of the burden of the proposed
information collection; (c) ways to
enhance the quality, utility and clarity
of the information to be collected; and
(d) ways to minimize the burden of the
collection of information on
respondents, including the use of
automated collection techniques or
other forms of information technology.
Authority: The Paperwork Reduction
Act of 1995; 44 U.S.C. chapter 35, as
amended; 49 CFR 1.49; and DOT Order
1351.29.
Cem Hatipoglu,
Acting Associate Administrator for
Enforcement.
[FR Doc. 2023–23639 Filed 10–25–23; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request Relating to Late Filing of
Certification or Notices
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning late filing of certification or
notices.
DATES: Written comments should be
received on or before December 26, 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 control number 1545–
2098 or Late Filing of Certification or
Notices.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure should
be directed to Kerry Dennis at (202)
317–5751, or at Internal Revenue
Service, Room 6526, 1111 Constitution
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
17:23 Oct 25, 2023
Jkt 262001
Avenue NW, Washington, DC 20224, or
through the internet, at Kerry.L.Dennis@
irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Late Filing of Certification or
Notices.
OMB Number: 1545–2098.
Regulation Project Number: Rev. Proc.
2008–27.
Abstract: The IRS needs certain
information to determine whether a
taxpayer should be granted permission
to make late filings of certain statements
or notices under sections 897 and 1445.
The information submitted will include
a statement by the taxpayer
demonstrating reasonable cause for the
failure to timely make relevant filings
under sections 897 and 1445. This
revenue procedure provides a simplified
method for taxpayers to request relief
for late filings under sections 1.897–
2(g)(1)(ii)(A), 1.897–2(h)(2), 1.1445–
2(d)(2), 1.1445–5(b)(2), and 1.1445–
5(b)(4) of the Income Tax Regulations.
Current Actions: There are no changes
to the regulation or burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Farms.
Estimated Number of Respondents:
250.
Estimated Time per Response: 4
hours.
Estimated Total Annual Burden
Hours: 1,000 hours.
The following paragraph applies to all
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 if 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
PO 00000
Frm 00058
Fmt 4703
Sfmt 4703
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: October 20, 2023.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2023–23674 Filed 10–25–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request Relating to Production Tax
Credit for Refined Coal
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning production tax credit for
refined coal.
DATES: Written comments should be
received on or before December 26, 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 control number 1545–
2158 or Production Tax Credit for
Refined Coal.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the notice should be directed
to Kerry Dennis at (202) 317–5751, or at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.L.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Production Tax Credit for
Refined Coal.
OMB Number: 1545–2158.
Notice Number: Notice 2010–54.
Abstract: This notice sets forth
interim guidance pending the issuance
of regulations relating to the tax credit
under § 45 of the Internal Revenue Code
(Code) for refined coal. Taxpayers must
SUMMARY:
E:\FR\FM\26OCN1.SGM
26OCN1
]]>Agencies
[Federal Register Volume 88, Number 206 (Thursday, October 26, 2023)]
[Notices]
[Page 73640]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-23674]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request Relating to Late Filing of
Certification or Notices
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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning late
filing of certification or notices.
DATES: Written comments should be received on or before December 26,
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 control number
1545-2098 or Late Filing of Certification or Notices.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedure should be directed to Kerry Dennis at
(202) 317-5751, or at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Late Filing of Certification or Notices.
OMB Number: 1545-2098.
Regulation Project Number: Rev. Proc. 2008-27.
Abstract: The IRS needs certain information to determine whether a
taxpayer should be granted permission to make late filings of certain
statements or notices under sections 897 and 1445. The information
submitted will include a statement by the taxpayer demonstrating
reasonable cause for the failure to timely make relevant filings under
sections 897 and 1445. This revenue procedure provides a simplified
method for taxpayers to request relief for late filings under sections
1.897-2(g)(1)(ii)(A), 1.897-2(h)(2), 1.1445-2(d)(2), 1.1445-5(b)(2),
and 1.1445-5(b)(4) of the Income Tax Regulations.
Current Actions: There are no changes to the regulation or burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations,
Farms.
Estimated Number of Respondents: 250.
Estimated Time per Response: 4 hours.
Estimated Total Annual Burden Hours: 1,000 hours.
The following paragraph applies to all 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 if 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: October 20, 2023.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2023-23674 Filed 10-25-23; 8:45 am]
BILLING CODE 4830-01-P
