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

Internal Revenue Service Advisory Council (IRSAC); Nominations
Document Number: 2013-08411
Type: Notice
Date: 2013-04-11
Agency: Internal Revenue Service, Department of Treasury
The Internal Revenue Service (IRS) requests applications of individuals to be considered for selection as members of the Internal Revenue Service Advisory Council (IRSAC). Nominations should describe and document the proposed member's qualification for IRSAC membership, including the applicant's knowledge of Circular 230 regulations and the applicant's past or current affiliations and dealings with the particular tax segment or segments of the community that the applicant wishes to represent on the council. Applications will be accepted for current vacancies from qualified individuals and from professional and public interest groups that wish to have representatives on the IRSAC. The IRSAC is comprised of no more than thirty-five (35) appointed members; approximately 11 of these appointments will expire in December 2013. It is important that the IRSAC continue to represent a diverse taxpayer and stakeholder base. Accordingly, to maintain membership diversity, selection is based on the applicant's qualifications as well as areas of expertise, geographic diversity, major stakeholder representation and customer segments. The Internal Revenue Service Advisory Council (IRSAC) provides an organized public forum for IRS officials and representatives of the public to discuss relevant tax administration issues. The council advises the IRS on issues that have a substantive effect on federal tax administration. As an advisory body designed to focus on broad policy matters, the IRSAC reviews existing tax policy and/or recommends policies with respect to emerging tax administration issues. The IRSAC suggests operational improvements, offers constructive observations regarding current or proposed IRS policies, programs, and procedures, and advises the IRS with respect to issues having substantive effect on federal tax administration.
Proposed Collection; Comment Request for Form 8275 and 8275-R
Document Number: 2013-08299
Type: Notice
Date: 2013-04-10
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 8275, Disclosure Statement, and Form 8275-R, Regulation Disclosure Statement.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-08298
Type: Notice
Date: 2013-04-10
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 computation of foreign taxes deemed paid under section 902 pursuant to a pooling mechanism for undistributed earnings and foreign axes.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-08297
Type: Notice
Date: 2013-04-10
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 relief from joint and several liability.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-08295
Type: Notice
Date: 2013-04-10
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 notional principal contracts; contingent nonperiodic payments.
Proposed Collection; Comment Request for Notice 2009-90
Document Number: 2013-08294
Type: Notice
Date: 2013-04-10
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 Notice 2009- 90, Production Tax Credit for Refined Coal.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-08291
Type: Notice
Date: 2013-04-10
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 income attributable to domestic production activities.
Publication of Inflation Adjustment Factor, Nonconventional Source Fuel Credit, and Reference Price for Calendar Year 2012
Document Number: 2013-08036
Type: Notice
Date: 2013-04-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Publication of the inflation adjustment factor, nonconventional source fuel credit, and reference price for calendar year 2012 as required by section 45K of the Internal Revenue Code (26 U.S.C. 45K). The inflation adjustment factor and reference price are used to determine the credit allowable under section 45K for coke or coke gas (other than from petroleum based products) for calendar year 2012.
Community Health Needs Assessments for Charitable Hospitals
Document Number: 2013-07959
Type: Proposed Rule
Date: 2013-04-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. These regulations will affect charitable hospital organizations.
Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2013
Document Number: 2013-07773
Type: Notice
Date: 2013-04-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The 2013 inflation adjustment factors and reference prices are used in determining the availability of the credit for renewable electricity production, refined coal production, and Indian coal production under section 45.
Proposed Collection; Comment Request for Information Collection tools.
Document Number: 2013-07672
Type: Notice
Date: 2013-04-03
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 8879-PE, IRS e-file Signature Authorization for Form 1065; Revenue Procedure 2009-32, Reliance Criteria for Private Foundations and Sponsoring Organizations; Form 14116, HCTC Family Member Eligibility Form; the VITA/TCE Volunteer Program; and PS-66-93 (TD 8609), Gasohol; Compressed Natural Gas, and PS-120-90 (TD 8241), Gasoline Excise Tax.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07670
Type: Notice
Date: 2013-04-03
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 Revenue Procedure 2001-9 (superseded by RP 2005-60 [superseded by 2007- 40]), Form 940 e-file Program; Form 970, Application To Use LIFO Inventory Method; LR-209-76 (TD 7941), Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A (Section 301.6324A-1); Form 8821, Tax Information Authorization; and Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization.
The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
Document Number: 2013-07533
Type: Proposed Rule
Date: 2013-04-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect health insurance providers that pay such remuneration.
Proposed Collection; Comment Request for Revenue Procedure 2006-42
Document Number: 2013-07563
Type: Notice
Date: 2013-04-01
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 Revenue Procedure 2006-42, Automatic Consent to Change Certain Elections Relating to the Apportionment of Interest Expense, Research and Experimental Expenditures Under Section 1.861.
Proposed Collection; Comment Request for Revenue Procedure 2007-21
Document Number: 2013-07562
Type: Notice
Date: 2013-04-01
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 Revenue Procedure 2007-21, Regarding 6707/6707A Rescission Request Procedures.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07561
Type: Notice
Date: 2013-04-01
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 Forms W-2, W-2c, W-2AS, W-2GU, W-2VI, W-3, W-3c, W-3cPR, W-3PR, and W- 3SS; Form 1120, U. S. Corp. Income Tax Return and its affiliated schedules; Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes; Form 1139, Corporation Application for Tentative Refund; and Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues, Form 8038-G, Information Return for Tax-Exempt Governmental Obligation, and Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07560
Type: Notice
Date: 2013-04-01
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 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property) and Form 8283, Noncash Charitable Contributions; Form 8716, Election To Have a Tax Year Other Than a Required Tax Year; Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts; INTL-24-94 (TD 8671), Taxpayer Identifying Numbers (TINs) (Sec. 301.6109-1); and T.D. 9032, Election to Treat Trust as Part of an Estate (Sec. 1.645-1).
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07558
Type: Notice
Date: 2013-04-01
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 Revenue Procedure 98-20, Certification for No Information Reporting on the Sale of a Principal Residence; REG-105170-97 (TD 8930) and REG- 112991-01 (TD 9104), Credit for Increasing Research Activities (Sec. 1.41-8(b)); Form 12815, Return Post Card for the Community Based Outlet Participants; the Tip Rate Determination Agreement (for use by employers in the food and beverage industry); and REG-107186-00 (TD 9114), Electronic Payee Statements.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07557
Type: Notice
Date: 2013-04-01
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 720-TO, Terminal Operator Report; Form 8734, Support Schedule for Advance Ruling Period; Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure; Revenue Procedure 2004-12, Health Insurance Costs of Eligible Individuals; and Form 8908, Energy Efficient Home Credit.
Information Reporting Program Advisory Committee (IRPAC); Nominations
Document Number: 2013-07556
Type: Notice
Date: 2013-04-01
Agency: Internal Revenue Service, Department of Treasury
The Internal Revenue Service (IRS) requests nominations of individuals for selection to the Information Reporting Program Advisory Committee (IRPAC). Nominations should describe and document the proposed member's qualifications for IRPAC membership, including the applicant's past or current affiliations and dealings with the particular tax segment or segments of the community that he or she wishes to represent on the committee. In addition to individual nominations, the IRS is soliciting nominations from professional and public interest groups that wish to have representatives on the IRPAC. IRPAC will be comprised of 21 members. There are eight positions open for calendar year 2014. It is important that IRPAC continue to represent a diverse taxpayer and stakeholder base. Accordingly, to maintain membership diversity, selection is based on the applicant's qualifications as well as the taxpayer or stakeholder base he/she represents. The IRPAC advises the IRS on information reporting issues of mutual concern to the private sector and the federal government. The committee works with the Commissioner of Internal Revenue and other IRS leadership to provide recommendations on a wide range of information reporting administration issues. Membership is balanced to include representation from the tax professional community, small and large businesses, banks, insurance companies, colleges and universities, and industries such as securities, payroll, finance and software.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-07530
Type: Notice
Date: 2013-04-01
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, Obligations of States and Political Subdivisions.
Proposed Collection; Comment Request for Revenue Procedure 2001-20
Document Number: 2013-07529
Type: Notice
Date: 2013-04-01
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 Revenue Procedure 2001-20, Voluntary Compliance on Alien Withholding Program (``VCAP'').
Proposed Collection; Comment Request for Notice 2004-11
Document Number: 2013-07527
Type: Notice
Date: 2013-04-01
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 2004-11, Research Credit Record Retention Agreements.
Proposed Collection; Comment Request for Form 4506-T
Document Number: 2013-07524
Type: Notice
Date: 2013-04-01
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 4506-T Request for Transcript of Tax Return.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-07520
Type: Notice
Date: 2013-04-01
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, Suspension or Reduction of Safe Harbor Nonelective Contributions.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-07516
Type: Notice
Date: 2013-04-01
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, Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions.
Proposed Collection; Comment Request for Form 8879-B
Document Number: 2013-07514
Type: Notice
Date: 2013-04-01
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 8879-B, IRS e-file Signature Authorization for Form 1065-B.