80 FR 13951 - Proposed Collection; Comment Request for Form 4419

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		13951-13952
FR Document		2015-06070

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, Pub. L. 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 4419, Application for Filing Information Returns Electronically (FIRE).

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

[Federal Register Volume 80, Number 51 (Tuesday, March 17, 2015)]
[Notices]
[Pages 13951-13952]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-06070]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4419

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, Pub. L. 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 4419, Application for Filing Information Returns Electronically 
(FIRE).

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

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to LaNita Van 
Dyke at Internal Revenue Service, Room 6517, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Application for Filing Information Returns Electronically 
(FIRE).
    OMB Number: 1545-0387.
    Form Number: 4419.
    Abstract: Under section 6011(e)(2)(a) of the Internal Revenue Code, 
any person, including corporations, partnerships, individuals, estates 
and trusts, who is required to file 250 or more information returns 
must file such returns magnetically or electronically. Payers required 
to file on magnetic media or electronically must complete Form 4419 to 
receive authorization to file.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, non-
profit institutions, and Federal, State, local or tribal governments.
    Estimated Number of Respondents: 15,000.
    Estimated Number of Respondents: 26 minutes.
    Estimated Total Annual Burden Hours: 6,500.
    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.

[[Page 13952]]

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 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 10, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-06070 Filed 3-16-15; 8:45 am]
 BILLING CODE 4830-01-P

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
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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.

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13952 Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Notices

Books or records relating to a collection Advocacy Panel (TAP). The mission of membership or the application process.
of information must be retained as long the TAP is to listen to taxpayers, Questions regarding the selection of
as their contents may become material identify issues that affect taxpayers, and TAP members may be directed to Lisa
in the administration of any internal make suggestions for improving IRS Billups, Taxpayer Advocacy Panel,
revenue law. Generally, tax returns and service and customer satisfaction. The Internal Revenue Service, 1111
tax return information are confidential, TAP serves as an advisory body to the Constitution Avenue NW., TA:TAP
as required by 26 U.S.C. 6103. Secretary of the Treasury, the Room 1509, Washington, DC 20224, or
Request for Comments: Comments Commissioner of Internal Revenue, and 214–413–6523 (not a toll-free call).
submitted in response to this notice will the National Taxpayer Advocate. TAP Dated: March 11, 2015.
be summarized and/or included in the members will participate in
Otis Simpson,
request for OMB approval. All subcommittees that channel their
feedback to the IRS through the Panel’s Acting Director, Taxpayer Advocacy Panel.
comments will become a matter of
parent committee. [FR Doc. 2015–05999 Filed 3–16–15; 8:45 am]
public record. Comments are invited on:
(a) Whether the collection of The IRS is seeking applicants who BILLING CODE P

information is necessary for the proper have an interest in good government, a
performance of the functions of the personal commitment to volunteer
approximately 200 to 300 hours a year, DEPARTMENT OF THE TREASURY
agency, including whether the
information shall have practical utility; and a desire to help improve IRS
customer service. To the extent possible, Internal Revenue Service
(b) the accuracy of the agency’s estimate
of the burden of the collection of the TAP Director will ensure that TAP Proposed Collection; Comment
information; (c) ways to enhance the membership is balanced and represents Request
quality, utility, and clarity of the a cross-section of the taxpaying public
information to be collected; (d) ways to with at least one member from each AGENCY: Internal Revenue Service (IRS),
minimize the burden of the collection of state, the District of Columbia and Treasury.
information on respondents, including Puerto Rico, in addition to one member ACTION: Notice and request for
through the use of automated collection abroad representing international comments.
techniques or other forms of information taxpayers. Potential candidates must be
U.S. citizens and must pass an IRS tax SUMMARY: The Department of the
technology; and (e) estimates of capital
compliance check and a Federal Bureau Treasury, as part of its continuing effort
or start-up costs and costs of operation,
of Investigation background to reduce paperwork and respondent
maintenance, and purchase of services
investigation. Federally-registered burden, invites the general public and
to provide information.
lobbyists cannot be members of the other Federal agencies to take this
Approved: March 10, 2015. TAP. opportunity to comment on proposed
Christie Preston, TAP members are a diverse group of and/or continuing information
IRS Reports Clearance Officer. citizens who represent the interests of collections, as required by the
[FR Doc. 2015–06070 Filed 3–16–15; 8:45 am] taxpayers from their respective Paperwork Reduction Act of 1995,
BILLING CODE 4830–01–P geographic locations, as well as Public Law 104–13 (44 U.S.C.
taxpayers as a whole, by providing 3506(c)(2)(A)). Currently, the IRS is
feedback from a taxpayer’s perspective soliciting comments concerning
DEPARTMENT OF THE TREASURY on ways to improve IRS customer guidance regarding the treatment of
service and administration of the federal certain contingent payment debt
Internal Revenue Service tax system, and by identifying grassroots instructions with one or more payments
taxpayer issues. Members should have that are denominated in, or determined
Recruitment Notice for the Taxpayer good communication skills and be able by reference to, a nonfunctional
Advocacy Panel; Correction to speak with taxpayers about the TAP currency.
AGENCY: Internal Revenue Service (IRS), and TAP activities, while clearly DATES: Written comments should be
Treasury. distinguishing between TAP positions
received on or before May 18, 2015 to
and their personal viewpoints.
ACTION: Notice; correction. be assured of consideration.
Interested applicants should visit the
TAP Web site at www.improveirs.org for ADDRESSES: Direct all written comments
SUMMARY: In the Federal Register notice to Christie Preston, Internal Revenue
that was originally published on March more information about the TAP. To
complete an application, visit Service, room 6129, 1111 Constitution
9, 2015, (80 FR 12549) the application Avenue NW., Washington, DC 20224.
period is incorrect. The application www.usajobs.gov. The opening date for
submitting applications is March 9, FOR FURTHER INFORMATION CONTACT:
period should be from March 9, 2015,
2015, and the deadline for submitting Requests for additional information or
through April 20, 2015. Notice of Open
applications is April 20, 2015. copies of the form and instructions
Season for Recruitment of IRS Taxpayer
Interviews may be held. The should be directed to Sara Covington, at
Advocacy Panel (TAP) Members.
Department of the Treasury will review Internal Revenue Service, room 6129,
DATES: March 9, 2015, through April 20, 1111 Constitution Avenue NW.,
the recommended candidates and make
2015. Washington, DC 20224, or through the
final selections. New TAP members will
FOR FURTHER INFORMATION CONTACT: Lisa serve a three-year term starting in internet at Sara.L.Covington@irs.gov.
Billups at 214–413–6523 (not a toll-free
mstockstill on DSK4VPTVN1PROD with NOTICES

December 2015. (Note: highly-ranked SUPPLEMENTARY INFORMATION:
call) applicants not selected as members may Title: Guidance Regarding the
SUPPLEMENTARY INFORMATION: Notice is be placed on a roster of alternates who Treatment of Certain Contingent
hereby given that the Department of the will be eligible to fill future vacancies Payment Debt Instructions with one or
Treasury and the Internal Revenue that may occur on the Panel.) more Payments that are Denominated
Service (IRS) are inviting individuals to Interested applicants can call the TAP in, or Determined by Reference to, a
help improve the nation’s tax agency by toll-free number, 1–888–912–1227, if Nonfunctional Currency.
applying to be members of the Taxpayer they have general questions about TAP OMB Number: 1545–1831.

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Document Created: 2015-12-18 12:01:58
Document Modified: 2015-12-18 12:01:58

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		Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke at Internal Revenue Service, Room 6517, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		80 FR 13951

80 FR 13951 - Proposed Collection; Comment Request for Form 4419

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service