80 FR 13950 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 51 (March 17, 2015)

Page Range		13950-13951
FR Document		2015-06002

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)).

Federal Register, Volume 80 Issue 51 (Tuesday, March 17, 2015)

[Federal Register Volume 80, Number 51 (Tuesday, March 17, 2015)]
[Notices]
[Pages 13950-13951]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-06002]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: 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)).

DATES: Written comments should be received on or before May 18, 2015 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Christie A. Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224. Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment.

FOR FURTHER INFORMATION CONTACT: To obtain additional information, or 
copies of the information collection and instructions, or copies of any 
comments received, contact Elaine Christophe, at Internal Revenue 
Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and the Internal Revenue Service, as 
part of their continuing effort to reduce paperwork and respondent 
burden, invite the general public and other Federal agencies to take 
this opportunity to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995, (44 U.S.C. 3501 et seq.).
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
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 respondents, including the use of 
automated collection techniques or other forms of information

[[Page 13951]]

technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide the 
requested information. Currently, the IRS is seeking comments 
concerning the following forms, and reporting and record-keeping 
requirements:
    Title: Below-Market Loans.
    OMB Number: 1545-0913.
    Regulation Project Number: TD 8045 Below-Market Loans.
    Abstract: Internal Revenue Code section 7872 re-characterizes a 
below-market loan as a market rate loan and an additional transfer by 
the lender to the borrower equal to the amount of imputed interest. The 
regulation requires both the lender and the borrower to attach a 
statement to their respective income tax returns for years in which 
they have imputed income or claim imputed deductions under Code section 
7872.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 1,926,888.
    Estimated Time per Respondent: 15 min.
    Estimated Total Annual Burden Hours: 481,722.

    Title: Notice of Income Donated Intellectual Property.
    OMB Number: 1545-1962.
    Form Number: Form 8899.
    Abstract: Form 8899 is filed by charitable org. receiving donations 
of intellectual property if the donor provides timely notice. The 
initial deduction is limited to the donor's basis; additional 
deductions are allowed to the extent of income from the property, 
reducing excessive deductions.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit, and not-for-profit 
institutions.
    Estimated Number of Respondents: 1,000.
    Estimated Time per Respondent: 5 hrs. 26 min.
    Estimated Total Annual Burden Hours: 5,430.

    Titles: Taxpayer Advocacy Panel (TAP) Membership Application; 
Taxpayer Advocacy Panel Tax Check Waiver.
    OMB Number: 1545-1788.
    Form Numbers: 13013, 13013-D.
    Abstract: Form 13013, Taxpayer Advocacy Panel (TAP) Membership 
Application, is used as an application to volunteer to serve on the 
Taxpayer Advocacy Panel (TAP), an advisory panel to the Internal 
Revenue Service. The TAP application is necessary for the purpose of 
recruiting perspective members to voluntarily participate on the 
Taxpayer Advocacy Panel for the Internal Revenue Service. It is 
necessary to gather information to rank applicants as well as to 
balance the panels demographically.
    Abstract: Form 13013-D, Taxpayer Advocacy Panel Tax Check Waiver, 
is used by new and continuing members of IRS Advisory Committees/
Councils who are required to undergo a tax compliance check as a 
condition of membership. The tax check wavier authorizes the Government 
Liaison Disclosure analysts to provide the results to the appropriate 
IRS officials.
    Current Actions: There are no changes being made to the forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals.
    Estimated Number of Respondents: 800.
    Estimated Total Annual Burden Hours: 578.

    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.

    Dated: March 9, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-06002 Filed 3-16-15; 8:45 am]
 BILLING CODE 4830-01-P

13950 Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Notices

2. Fax: 202–493–2251. Program, authorized the Secretary of other Federal agencies to take this
3. Mail: U.S. Department of Transportation to make grants to states opportunity to comment on proposed
Transportation, 1200 New Jersey for areas with a population of less than and/or continuing information
Avenue SE., Docket Operations, M–30, 200,000 and designated recipients in collections, as required by the
West Building, Ground Floor, Room urbanized areas of 200,000 persons or Paperwork Reduction Act of 1995,
W12–140, Washington, DC 20590–0001. greater to transport welfare recipients Public Law 104–13 (44 U.S.C.
4. Hand Delivery: U.S. Department of and other low-income individuals to 3506(c)(2)(A)).
Transportation, 1200 New Jersey and from jobs related to employment. DATES: Written comments should be
Avenue SE., Docket Operations, M–30, The (JARC) program was established to received on or before May 18, 2015 to
West Building, Ground Floor, Room address the unique transportation be assured of consideration.
W12–140, Washington, DC 20590–0001 challenges faced by welfare recipients
ADDRESSES: Direct all written comments
between 9:00 a.m. and 5:00 p.m., and low-income persons seeking to
Monday through Friday, except federal to Christie A. Preston, Internal Revenue
obtain and maintain employment. Many
holidays. Service, Room 6129, 1111 Constitution
new entry-level jobs are located in
Instructions: You must include the Avenue NW., Washington, DC 20224.
suburban areas, and low-income Please send separate comments for each
agency name and docket number for this individuals have difficulty accessing
notice at the beginning of your specific information collection listed
these jobs from their inner city, urban, below. You must reference the
comments. Submit two copies of your or rural neighborhoods. In addition,
comments if you submit them by mail. information collection’s title, form
many entry level-jobs require working number, reporting or record-keeping
For confirmation that FTA has received late at night or on weekends when
your comments, include a self- requirement number, and OMB number
conventional transit services are either (if any) in your comment.
addressed stamped postcard. Note that reduced or non-existent. Finally, many
all comments received, including any FOR FURTHER INFORMATION CONTACT: To
employment related-trips are complex
personal information, will be posted and involve multiple destinations obtain additional information, or copies
and will be available to Internet users, including reaching childcare facilities or of the information collection and
without change, to www.regulations.gov. other services. The Job Access and instructions, or copies of any comments
You may review DOT’s complete Reverse Commute Program was repealed received, contact Elaine Christophe, at
Privacy Act Statement in the Federal under the Moving Ahead for Progress in Internal Revenue Service, Room 6129,
Register published April 11, 2000, (65 the 21st Century Act (MAP–21). 1111 Constitution Avenue NW.,
FR 19477), or you may visit However, funds previously authorized Washington, DC 20224, or through the
www.regulations.gov. Docket: For access for programs repealed by MAP–21 internet, at Elaine.H.Christophe@irs.gov.
to the docket to read background remain available for their originally SUPPLEMENTARY INFORMATION:
documents and comments received, go authorized purposes until the period of
to www.regulations.gov at any time. Request for Comments
availability expires, the funds are fully
Background documents and comments The Department of the Treasury and
expended, the funds are rescinded by
received may also be viewed at the U.S. the Internal Revenue Service, as part of
Congress, or the funds are otherwise
Department of Transportation, 1200 their continuing effort to reduce
reallocated.
New Jersey Avenue SE., Docket Respondents: State and local paperwork and respondent burden,
Operations, M–30, West Building, government, private, non-profit invite the general public and other
Ground Floor, Room W12–140, organizations and public transportation Federal agencies to take this
Washington, DC 20590–0001 between authorities. opportunity to comment on the
9:00 a.m. and 5:00 p.m., Monday Estimated Annual Burden on proposed or continuing information
through Friday, except federal holidays. Respondents: 51 hours for each of the 42 collections listed below in this notice,
FOR FURTHER INFORMATION CONTACT: respondents. as required by the Paperwork Reduction
Mary Leary—Office of Program Estimated Total Annual Burden: Act of 1995, (44 U.S.C. 3501 et seq.).
Management (202) 366–2204, or email: 24,464 Request for Comments: Comments
Mary.Leary@dot.gov Frequency: Annual. submitted in response to this notice will
SUPPLEMENTARY INFORMATION: Interested be summarized and/or included in our
Matthew M. Crouch, request for Office of Management and
parties are invited to send comments
Associate Administrator for Administration. Budget (OMB) approval of the relevant
regarding any aspect of this information
collection, including: (1) The necessity [FR Doc. 2015–05966 Filed 3–16–15; 8:45 am] information collection. All comments
and utility of the information collection BILLING CODE P will become a matter of public record.
for the proper performance of the Please do not include any confidential
functions of the FTA; (2) the accuracy or inappropriate material in your
of the estimated burden; (3) ways to DEPARTMENT OF THE TREASURY comments.
enhance the quality, utility, and clarity We invite comments on: (a) Whether
of the collected information; and (4) Internal Revenue Service the collection of information is
ways to minimize the collection burden necessary for the proper performance of
Proposed Information Collection; the agency’s functions, including
without reducing the quality of the
Comment Request whether the information has practical
collected information. Comments
submitted in response to this notice will AGENCY: Internal Revenue Service (IRS), utility; (b) the accuracy of the agency’s
mstockstill on DSK4VPTVN1PROD with NOTICES

be summarized and/or included in the Treasury. estimate of the burden of the collection
request for OMB approval of this ACTION: Notice and request for
of information; (c) ways to enhance the
information collection. comments. quality, utility, and clarity of the
Title: Job Access and Reverse information to be collected; (d) ways to
Commute Program. SUMMARY: The Department of the minimize the burden of the collection of
OMB Control No.: 2132–0563. Treasury, as part of its continuing effort information on respondents, including
Background: 49 U.S.C. 5316, the Job to reduce paperwork and respondent the use of automated collection
Access and Reverse Commute (JARC) burden, invites the general public and techniques or other forms of information

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Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Notices 13951

technology; and (e) estimates of capital OMB Number: 1545–1788. SUMMARY: The Department of the
or start-up costs and costs of operation, Form Numbers: 13013, 13013–D. Treasury, as part of its continuing effort
maintenance, and purchase of services Abstract: Form 13013, Taxpayer to reduce paperwork and respondent
to provide the requested information. Advocacy Panel (TAP) Membership burden, invites the general public and
Currently, the IRS is seeking comments Application, is used as an application to other Federal agencies to take this
concerning the following forms, and volunteer to serve on the Taxpayer opportunity to comment on proposed
reporting and record-keeping Advocacy Panel (TAP), an advisory and/or continuing information
requirements: panel to the Internal Revenue Service. collections, as required by the
Title: Below-Market Loans. The TAP application is necessary for the Paperwork Reduction Act of 1995, Pub.
OMB Number: 1545–0913. purpose of recruiting perspective L. 104–13 (44 U.S.C. 3506(c)(2)(A)).
Regulation Project Number: TD 8045 members to voluntarily participate on Currently, the IRS is soliciting
Below-Market Loans. the Taxpayer Advocacy Panel for the comments concerning Form 4419,
Abstract: Internal Revenue Code Internal Revenue Service. It is necessary Application for Filing Information
section 7872 re-characterizes a below- to gather information to rank applicants Returns Electronically (FIRE).
market loan as a market rate loan and as well as to balance the panels DATES: Written comments should be
an additional transfer by the lender to demographically. received on or before May 18, 2015 to
the borrower equal to the amount of Abstract: Form 13013–D, Taxpayer be assured of consideration.
imputed interest. The regulation Advocacy Panel Tax Check Waiver, is ADDRESSES: Direct all written comments
requires both the lender and the used by new and continuing members of to Christie Preston, Internal Revenue
borrower to attach a statement to their IRS Advisory Committees/Councils who Service, Room 6129, 1111 Constitution
respective income tax returns for years are required to undergo a tax Avenue NW., Washington, DC 20224.
in which they have imputed income or compliance check as a condition of
FOR FURTHER INFORMATION CONTACT:
claim imputed deductions under Code membership. The tax check wavier
authorizes the Government Liaison Requests for additional information or
section 7872.
Disclosure analysts to provide the copies of the form and instructions
Current Actions: There is no change to
results to the appropriate IRS officials. should be directed to LaNita Van Dyke
this existing regulation.
Current Actions: There are no changes at Internal Revenue Service, Room 6517,
Type of Review: Extension of a
being made to the forms at this time. 1111 Constitution Avenue NW.,
currently approved collection.
Affected Public: Individuals or Type of Review: Extension of a Washington, DC 20224, or through the
households, and business or other for- currently approved collection. internet at Lanita.VanDyke@irs.gov.
profit organizations. Affected Public: Individuals. SUPPLEMENTARY INFORMATION:
Estimated Number of Respondents: Estimated Number of Respondents: Title: Application for Filing
1,926,888. 800. Information Returns Electronically
Estimated Time per Respondent: 15 Estimated Total Annual Burden (FIRE).
min. Hours: 578. OMB Number: 1545–0387.
Estimated Total Annual Burden The following paragraph applies to all Form Number: 4419.
Hours: 481,722. of the collections of information covered Abstract: Under section 6011(e)(2)(a)
by this notice: of the Internal Revenue Code, any
Title: Notice of Income Donated person, including corporations,
Intellectual Property. An agency may not conduct or
sponsor, and a person is not required to partnerships, individuals, estates and
OMB Number: 1545–1962. trusts, who is required to file 250 or
Form Number: Form 8899. respond to, a collection of information
unless the collection of information more information returns must file such
Abstract: Form 8899 is filed by returns magnetically or electronically.
charitable org. receiving donations of displays a valid OMB control number.
Books or records relating to a collection Payers required to file on magnetic
intellectual property if the donor media or electronically must complete
provides timely notice. The initial of information must be retained as long
as their contents may become material Form 4419 to receive authorization to
deduction is limited to the donor’s file.
basis; additional deductions are allowed in the administration of any internal
revenue law. Generally, tax returns and Current Actions: There are no changes
to the extent of income from the being made to the form at this time.
property, reducing excessive tax return information are confidential,
as required by 26 U.S.C. 6103. Type of Review: Extension of a
deductions. currently approved collection.
Current Actions: There is no change Dated: March 9, 2015. Affected Public: Business or other for-
in the paperwork burden previously Christie A. Preston, profit organizations, non-profit
approved by OMB. This form is being IRS Reports Clearance Officer. institutions, and Federal, State, local or
submitted for renewal purposes only. [FR Doc. 2015–06002 Filed 3–16–15; 8:45 am] tribal governments.
Type of Review: Extension of a Estimated Number of Respondents:
BILLING CODE 4830–01–P
currently approved collection. 15,000.
Affected Public: Business or other for- Estimated Number of Respondents: 26
profit, and not-for-profit institutions. DEPARTMENT OF THE TREASURY minutes.
Estimated Number of Respondents: Estimated Total Annual Burden
1,000. Internal Revenue Service Hours: 6,500.
Estimated Time per Respondent: 5
mstockstill on DSK4VPTVN1PROD with NOTICES

The following paragraph applies to all
hrs. 26 min. Proposed Collection; Comment of the collections of information covered
Estimated Total Annual Burden Request for Form 4419 by this notice:
Hours: 5,430. An agency may not conduct or
AGENCY: Internal Revenue Service (IRS),
Titles: Taxpayer Advocacy Panel Treasury. sponsor, and a person is not required to
(TAP) Membership Application; respond to, a collection of information
ACTION: Notice and request for
Taxpayer Advocacy Panel Tax Check unless the collection of information
comments.
Waiver. displays a valid OMB control number.

VerDate Sep<11>2014 18:09 Mar 16, 2015 Jkt 235001 PO 00000 Frm 00130 Fmt 4703 Sfmt 4703 E:\FR\FM\17MRN1.SGM 17MRN1

Document Created: 2015-12-18 12:01:23
Document Modified: 2015-12-18 12:01:23

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before May 18, 2015 to be assured of consideration.
Contact		To obtain additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected]
FR Citation		80 FR 13950

80 FR 13950 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 51 (March 17, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service