Proposed Collection; Comment Request for Manufacturers Excise Taxes on Sporting Goods and Firearms and Other Administrative Provisions of Special Application to Manufacturers and Retailers Excise Taxes; Reporting and Recordkeeping Requirements, 21172-21173 [2024-06399]
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Federal Register / Vol. 89, No. 59 / Tuesday, March 26, 2024 / Notices
person or virtually, and to obtain
information about participating in the
meeting—via email at MDIAC@
occ.treas.gov or by telephone at (202)
649–5420. Attendees should provide
DATES: The OCC MDIAC will hold a
their full name, email address, and
public meeting on Tuesday, April 16,
organization, if any. Members of the
2024, beginning at 8:30 a.m. Eastern
public who are deaf, hard of hearing, or
Daylight Time (EDT). The meeting will
have a speech disability, should dial 7–
be in person and virtual.
1–1 to access telecommunications relay
ADDRESSES: The OCC will hold the April
services for this meeting.
16, 2024, meeting of the MDIAC at the
Michael J. Hsu,
OCC’s offices at 400 7th Street SW,
Washington, DC 20219 and virtually.
Acting Comptroller of the Currency.
[FR Doc. 2024–06393 Filed 3–25–24; 8:45 am]
FOR FURTHER INFORMATION CONTACT:
Andre´ King, Designated Federal Officer
BILLING CODE 4810–33–P
and Assistant Deputy Comptroller, (202)
649–5420, Office of the Comptroller of
DEPARTMENT OF THE TREASURY
the Currency, 400 7th Street SW,
Washington, DC 20219. If you are deaf,
Internal Revenue Service
hard of hearing, or have a speech
disability, please dial 7–1–1 to access
Proposed Collection; Comment
telecommunications relay services. You
Request for Manufacturers Excise
may also access prior MDIAC meeting
Taxes on Sporting Goods and
materials on the MDIAC page of OCC’s
Firearms and Other Administrative
1
website.
Provisions of Special Application to
SUPPLEMENTARY INFORMATION: Under the
Manufacturers and Retailers Excise
authority of the Federal Advisory
Taxes; Reporting and Recordkeeping
Committee Act (the Act), 5 U.S.C. 1001
Requirements
et seq, and the regulations
AGENCY: Internal Revenue Service (IRS),
implementing the Act at 41 CFR part
Treasury.
102–3, the OCC is announcing that the
MDIAC will convene a public meeting
ACTION: Notice and request for
at 8:30 a.m. EDT on Tuesday, April 16,
comments.
2024. Agenda items will include a
SUMMARY: The Internal Revenue Service,
discussion of current regulatory and
as part of its continuing effort to reduce
operational topics of interest to the
paperwork and respondent burden,
industry, for example, updates on
invites the general public and other
economic trends affecting minority
Federal agencies to take this
depository institutions and the
opportunity to comment on continuing
implementation of rules and policies
information collections, as required by
that affect the operations and consumer
the Paperwork Reduction Act of 1995.
compliance activities of minority
depository institutions. The agenda also The IRS is soliciting comments
concerning Manufacturers Excise Taxes
includes a Roundtable discussion with
on Sporting Goods and Firearms and
MDIAC members and OCC staff.
Other Administrative Provisions of
The purpose of the meeting is for the
Special Application to Manufacturers
MDIAC to advise the OCC on steps the
agency may be able to take to ensure the and Retailers Excise Taxes; Reporting
and Recordkeeping Requirements.
continued health and viability of
DATES: Written comments should be
minority depository institutions and
received on or before May 28, 2024 to
other issues of concern to minority
be assured of consideration.
depository institutions. In addition to
attending the meeting, members of the
ADDRESSES: Direct all written comments
public may submit written statements to to Andre´s Garcia, Internal Revenue
the MDIAC by email to: MDIAC@
Service, Room 6526, 1111 Constitution
occ.treas.gov.
Avenue NW, Washington, DC 20224, or
The OCC must receive any written
by email to pra.comments@irs.gov.
statements no later than 5 p.m. EDT on
Please include, ‘‘OMB Number: 1545–
Thursday, April 11, 2024. Members of
0723, TD 8043, (Manufacturers Excise
the public who plan to attend the public Taxes on Sporting Goods and Firearms
meeting should contact the OCC by 5:00 and Other Administrative Provisions of
p.m. EDT on Thursday, April 11, 2024— Special Application to Manufacturers
to indicate whether they will attend in
and Retailers Excise Taxes), Public
Comment Request Notice’’ in the
1 https://www.occ.gov/topics/supervision-andSubject line.
examination/bank-management/minorityFOR FURTHER INFORMATION CONTACT:
depository-institutions/minority-depositoryinstitutions-advisory-committee.html.
Requests for additional information or
The OCC announces a
meeting of the Minority Depository
Institutions Advisory Committee
(MDIAC).
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
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copies of the Treasury Decision and
instructions should be directed to
LaNita Van Dyke, at (202) 317–3009, 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: Manufacturers Excise Taxes on
Sporting Goods and Firearms and Other
Administrative Provisions of Special
Application to Manufacturers and
Retailers Excise Taxes Reporting and
Recordkeeping Requirements.
OMB Number: 1545–0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the
Internal Revenue Code impose excise
taxes on the sale or use of certain
articles. Code section 6416 allows a
credit or refund of the tax to
manufacturers in certain cases. Code
sections 6420, 6421, and 6427 allow
credits or refunds of the tax to certain
users of the articles. This regulation
contains reporting and recordkeeping
requirements that enable the IRS and
taxpayers to verify that the proper
amount of tax is reported or excluded.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. The regulation is
being submitted for renewal purposes
only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit or not-for-profit institutions.
Estimated Number of Respondents:
1,500,000.
Estimated Time per Response: 19
minutes.
Estimated Total Annual Burden
Hours: 475,000.
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
E:\FR\FM\26MRN1.SGM
26MRN1
Federal Register / Vol. 89, No. 59 / Tuesday, March 26, 2024 / Notices
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: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024–06399 Filed 3–25–24; 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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning the statement of liability of
lender, surety, or other person for
withholding taxes.
DATES: Written comments should be
received on or before May 28, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
2254, Form 4219,(Statement of Liability
of Lender, Surety, or Other Person for
Withholding Taxes), Public Comment
Request Notice’’ in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke,
at (202) 317–3009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
18:10 Mar 25, 2024
Jkt 262001
SUPPLEMENTARY INFORMATION:
Title: Statement of Liability of Lender,
Surety, or Other Person for Withholding
Taxes.
OMB Number: 1545–2254.
Form Number: Form 4219.
Abstract: Third parties who directly
pay another’s payrolls can be held liable
for the full amount of taxes required to
be withheld but not paid to the
Government (subject to the 25%
limitation). IRC 3505 deals with persons
who supply funds to an employer for
the purpose of paying wages. The
notification that a third party is paying
or supplying wages will usually be
made by filing of the Form 4219,
Statement of Liability of Lender, Surety,
or Other Person for Withholding Taxes.
The Form 4219, Statement of Liability of
Lender, Surety, or Other Person for
Withholding Taxes, is to be submitted
and associated with each employer and
for every calendar quarter for which a
liability under section 3505 is incurred.
Current Actions: There have been no
changes to the form that would affect
burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Not-for-profit
institutions, Farms, Federal
Government, State, Local, or Tribal
Government.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 12
hours, 50 minutes.
Estimated Total Annual Burden
Hours: 12,833.
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
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21173
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: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024–06400 Filed 3–25–24; 8:45 am]
BILLING CODE P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for TD 8383
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
disclosure of tax return information for
purposes of quality or peer reviews,
disclosure of tax return information due
to incapacity or death of tax return
preparer.
SUMMARY:
Written comments should be
received on or before May 28, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
1209, TD 8393 (Disclosure of Tax Return
Information for Purposes of Quality or
Peer Reviews, Due to Incapacity or
Death of Tax Return Preparer), Public
Comment Request Notice’’ in the
Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure and
instructions should be directed to
LaNita Van Dyke, at (202) 317–3009, at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
DATES:
E:\FR\FM\26MRN1.SGM
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]]>Agencies
[Federal Register Volume 89, Number 59 (Tuesday, March 26, 2024)]
[Notices]
[Pages 21172-21173]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-06399]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Manufacturers Excise
Taxes on Sporting Goods and Firearms and Other Administrative
Provisions of Special Application to Manufacturers and Retailers Excise
Taxes; Reporting and Recordkeeping Requirements
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
Manufacturers Excise Taxes on Sporting Goods and Firearms and Other
Administrative Provisions of Special Application to Manufacturers and
Retailers Excise Taxes; Reporting and Recordkeeping Requirements.
DATES: Written comments should be received on or before May 28, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to [email protected]. Please
include, ``OMB Number: 1545-0723, TD 8043, (Manufacturers Excise Taxes
on Sporting Goods and Firearms and Other Administrative Provisions of
Special Application to Manufacturers and Retailers Excise Taxes),
Public Comment Request Notice'' in the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the Treasury Decision and instructions should be directed to
LaNita Van Dyke, at (202) 317-3009, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Manufacturers Excise Taxes on Sporting Goods and Firearms
and Other Administrative Provisions of Special Application to
Manufacturers and Retailers Excise Taxes Reporting and Recordkeeping
Requirements.
OMB Number: 1545-0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the Internal Revenue Code impose
excise taxes on the sale or use of certain articles. Code section 6416
allows a credit or refund of the tax to manufacturers in certain cases.
Code sections 6420, 6421, and 6427 allow credits or refunds of the tax
to certain users of the articles. This regulation contains reporting
and recordkeeping requirements that enable the IRS and taxpayers to
verify that the proper amount of tax is reported or excluded.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. The regulation is being submitted for
renewal purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit or not-for-profit
institutions.
Estimated Number of Respondents: 1,500,000.
Estimated Time per Response: 19 minutes.
Estimated Total Annual Burden Hours: 475,000.
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
[[Page 21173]]
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: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024-06399 Filed 3-25-24; 8:45 am]
BILLING CODE 4830-01-P
