Internal Revenue Service December 2013 – Federal Register Recent Federal Regulation Documents

Open Meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee
Document Number: 2013-30744
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction
Document Number: 2013-30742
Type: Rule
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9632) that were published in the Federal Register on Friday, August 30, 2013. The final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage.
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction
Document Number: 2013-30740
Type: Rule
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9632) that were published in the Federal Register on Friday, August 30, 2013. The final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage.
Proposed Collection; Comment Request for Form 14242
Document Number: 2013-30739
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 14242, Reporting Abusive Tax Promotions or Preparers.
Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee.
Document Number: 2013-30738
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee
Document Number: 2013-30736
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2013-30732
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2013-30731
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Amendments to Excepted Benefits
Document Number: 2013-30553
Type: Proposed Rule
Date: 2013-12-24
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act. Excepted benefits are generally exempt from the health reform requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act.
Proposed Collection; Comment Request for the IRS Taxpayer Burden Surveys
Document Number: 2013-30126
Type: Notice
Date: 2013-12-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the 2013, 2014, and 2015 IRS Taxpayer Burden Surveys.
Proposed Collection; Comment Request for Notices 2010-83 and 2011-3
Document Number: 2013-30125
Type: Notice
Date: 2013-12-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Notice 2010-83, Funding Relief for Multiemployer Defined Benefit Plans under PRA 2010 and Notice 2011-3, Special Rules Relating to Funding Relief for Single-Employer Pension Plans under PRA 2010.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-30124
Type: Notice
Date: 2013-12-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing Final Regulation, TD 8796, Notice, Consent, and Election Requirements Under Sections 411(a)(11) and 417 (Sec. Sec. 1.411(a)-11T and 1.417(e)-1T).
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-30123
Type: Notice
Date: 2013-12-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing Final Regulation, TD 9467, Measurement of Assets and Liabilities for Pension Funding Purposes.
Proposed Collection; Comment Request for Form W-12
Document Number: 2013-30122
Type: Notice
Date: 2013-12-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form W-12 IRS Paid Preparer Tax Identification Number (PTIN).
Section 752 and Related Party Rules
Document Number: 2013-29420
Type: Proposed Rule
Date: 2013-12-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 752 of the Internal Revenue Code (Code) relating to recourse liabilities of a partnership and the special rules for related persons. The proposed regulations affect partnerships and their partners.
Credit for Increasing Research Activities: Intra-Group Gross Receipts
Document Number: 2013-29539
Type: Proposed Rule
Date: 2013-12-13
Agency: Internal Revenue Service, Department of Treasury
This document contains proposed regulations under section 41 of the Internal Revenue Code (Code) relating to the treatment of qualified research expenditures (QREs) and gross receipts resulting from transactions between members of a controlled group of corporations or a group of trades or businesses under common control (intra-group transactions) for purposes of determining the credit under section 41 for increasing research activities (research credit). These proposed regulations will affect controlled groups of corporations or groups of trades or businesses under common control (controlled groups) that are engaged in research activities. This document also provides notice of a public hearing on these proposed regulations.
Section 3504 Agent Employment Tax Liability
Document Number: 2013-29664
Type: Rule
Date: 2013-12-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to agents authorized by the Secretary under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care service recipients. The final regulations affect employers and their designated agents who pay wages for home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final regulations also modify the existing regulations under section 3504 to be consistent with the organizational structure of the Internal Revenue Service (IRS), and to update the citation to the Internal Revenue Code of 1986.
Partnerships; Start-Up Expenditures; Organization and Syndication Fees
Document Number: 2013-29177
Type: Proposed Rule
Date: 2013-12-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The proposed regulations provide guidance regarding the deductibility of start-up expenditures and organizational expenses for partnerships following a technical termination of a partnership.
Guidance Regarding Dispositions of Tangible Depreciable Property; Hearing Cancellation
Document Number: 2013-29175
Type: Proposed Rule
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations regarding dispositions of property subject to depreciation under section 168 of the Internal Revenue Code.
Art Advisory Panel-Notice of Closed Meeting
Document Number: 2013-29113
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Taxpayer Advocacy Panel; Meeting Cancellation.
Document Number: 2013-29111
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee scheduled for Thursday, December 19, 2013, at 2:00 p.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69940). The meeting is cancelled pending appointment of new members for the Panel.
Taxpayer Advocacy Panel Meeting Cancellation
Document Number: 2013-29110
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee scheduled Tuesday, December 10, 2013, at 2:00 p.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69940). The meeting is cancelled pending appointment of new members for the Panel.
Taxpayer Advocacy Panel Meeting Cancellation
Document Number: 2013-29109
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee scheduled for Wednesday, December 11, 2013, at 12 p.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69940). The meeting is cancelled pending appointment of new members for the Panel.
Taxpayer Advocacy Panel Meeting Cancellation
Document Number: 2013-29108
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee scheduled for Wednesday, December 11, 2013 at 11:00 a.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69940). The meeting is cancelled pending appointment of new members for the Panel.
Taxpayer Advocacy Panel Meeting Cancellation
Document Number: 2013-29107
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee scheduled for Tuesday, December 17, 2013 at 11:00 a.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69939). The meeting is cancelled pending appointment of new members for the Panel.
Dividend Equivalents From Sources Within the United States
Document Number: 2013-28933
Type: Rule
Date: 2013-12-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to certain dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident alien individuals and foreign corporations that hold specified notional principal contracts providing for payments that are contingent upon or determined by reference to U.S. source dividend payments and to withholding agents.
Dividend Equivalents From Sources Within the United States
Document Number: 2013-28932
Type: Proposed Rule
Date: 2013-12-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments and to withholding agents. It withdraws proposed regulations under section 871(m) that were published in the Federal Register on January 23, 2012 (77 FR 3202). This document also provides a notice of a public hearing on these proposed regulations.
User Fees for Processing Installment Agreements and Offers in Compromise
Document Number: 2013-28863
Type: Rule
Date: 2013-12-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide user fees charged for processing installment agreements and offers in compromise. The final regulations affect taxpayers who wish to pay their federal tax liabilities through installment agreements and offers in compromise.
Proposed Collection; Comment Request on Information Collection Tools Relating to Using Omnibus Surveys.
Document Number: 2013-28817
Type: Notice
Date: 2013-12-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing data-driven satisfaction surveys to understand customer opinion.
Proposed Collection; Comment Request on Information Collection Tools Relating to Qualitative Feedback on Agency Service Delivery.
Document Number: 2013-28815
Type: Notice
Date: 2013-12-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the collection of qualitative feedback on agency service delivery.
Proposed Collection; Comment Request for Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery
Document Number: 2013-28811
Type: Notice
Date: 2013-12-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery.
Proposed Collection: Comment Request for Regulation Project
Document Number: 2013-28810
Type: Notice
Date: 2013-12-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning TD 9540, general actuarial valuation.
Net Investment Income Tax
Document Number: 2013-28410
Type: Rule
Date: 2013-12-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 1411 of the Internal Revenue Code (Code). These regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds.