80_FR_21876 80 FR 21801 - Proposed Collection; Comment Request for Regulation Project

80 FR 21801 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 75 (April 20, 2015)

Page Range21801-21802
FR Document2015-08905

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, Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.

Federal Register, Volume 80 Issue 75 (Monday, April 20, 2015) 
[Federal Register Volume 80, Number 75 (Monday, April 20, 2015)]
[Notices]
[Pages 21801-21802]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-08905]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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)). Currently, the IRS is soliciting comments concerning, 
Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and 
the Personal Responsibility and Work Opportunity Reconciliation Act of 
1996.

DATES: Written comments should be received on or before June 19, 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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Martha R. Brinson, 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington,

[[Page 21802]]

DC 20224 or through the Internet at Martha.R.Brinson@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Miscellaneous Sections Affected by the Taxpayer Bill of 
Rights 2 and the Personal Responsibility and Work Opportunity 
Reconciliation Act of 1996.
    OMB Number: 1545-1356.
    Regulation Project Number: TD 8725.
    Abstract: Under Internal Revenue Code section 7430 a prevailing 
party may recover the reasonable administrative or litigation costs 
incurred in an administrative or civil proceeding that relates to the 
determination, collection, or refund of any tax, interest, or penalty. 
Section 301.7430-2(c) of the regulation provides that the IRS will not 
award administrative costs under section 7430 unless the taxpayer files 
a written request in accordance with the requirements of the 
regulation.
    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, not-for-profit institutions, farms, and the 
Federal government.
    Estimated Number of Respondents: 38.
    Estimated Time per Respondent: 2 hours, 16 minutes.
    Estimated Total Annual Burden Hours: 86.
    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 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: April 14, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-08905 Filed 4-17-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 75 / Monday, April 20, 2015 / Notices 21801 or (3) the inclusion of domestic material NHTSA is aware of only one brand of providing this notice as its finding that will increase the cost of the overall consumer-use motorcycle helmet that is a waiver of the Buy America project contract by more than 25 produced in the United States: Super requirements is appropriate. Written percent. 23 U.S.C. 313(b). In this Seer Corporation (Seer), a Colorado- comments on this finding may be instance, NHTSA has determined that a based custom motorcycle helmet submitted through any of the methods waiver is appropriate for the purchase of manufacturer. Seer primarily produces discussed above. NHTSA may the consumer-use motorcycle helmets helmets for law enforcement. It also reconsider these findings, if through because there is no sufficient product makes one model (Seer Touring Helmet) comment, it learns of and can confirm produced domestically that meets the for public use. The Seer helmet is not the existence of a comparable need identified by FDOT. offered to the general public through domestically made product to the items FDOT seeks a waiver to purchase retail outlets. These custom motorcycle granted a waiver. motorcycle helmets for use by its helmets are not mass produced, rather These findings should not be program called ‘‘The Demonstration to they are hand-made to order.2 construed as an endorsement or Promote Motorcycle Helmet Use,’’ and Consumers may purchase a custom approval of any products by NHTSA or other motorcycle safety education and helmet through Seer’s Internet Web site. the U.S. Department of Transportation. injury prevention programs. FDOT Although these helmets are made in the The United States Government does not requests to purchase a maximum of 150 United States, NHTSA believes they are endorse products or manufacturers. helmets using Section 403 funds and 85 not produced in sufficient and Authority: 23 U.S.C. 313; Public Law 110– helmets using Section 402 funds at a per reasonably available quantities for 161. unit cost of $100 to $150. FDOT also FDOT’s purposes. NHTSA is not aware plans to purchase 4 consumer-use of any other motorcycle helmets Issued in Washington, DC, under authority helmets for law enforcement officers delegated in 49 CFR 1.95. produced in the United States. Though using Section 402 funds at an estimated there are other American-based Stephen P. Wood, cost of $300 each. Although the State of companies in this business, they Acting Chief Counsel. Florida does not require motorcyclists to manufacture their motorcycle helmets [FR Doc. 2015–08953 Filed 4–17–15; 8:45 am] wear a helmet, Florida aims to increase overseas. NHTSA assessed BILLING CODE 4910–59–P helmet use through alternate efforts, approximately forty motorcycle helmet such as raffles for helmets and brands and manufacturers, including exchanges that allow motorcyclists to HJC, Bell, and MHR. NHTSA found that DEPARTMENT OF THE TREASURY receive DOT-compliant helmets for all the companies produce their helmets trading in non-DOT-compliant helmets. overseas, in locations such as China, Internal Revenue Service FDOT seeks to use Federal grant funds Taiwan, and Italy. Since consumer-use to purchase motorcycle helmets for use motorcycle helmets are unavailable Proposed Collection; Comment during these outreach activities at from an American manufacturer in Request for Regulation Project motorcycle rallies and events. FDOT reasonably available quantities, the Buy AGENCY: Internal Revenue Service (IRS), will use the motorcycle helmets to America waiver is appropriate. NHTSA Treasury. encourage participation in its helmet invites public comment on this ACTION: Notice and request for safety education programs, focus conclusion. groups, and surveys at these events. comments. In light of the above discussion, and FDOT states that its proposed helmet pursuant to 23 U.S.C. 313(b)(2), NHTSA SUMMARY: The Department of the drawings and exchange program will finds that it is appropriate to grant a Treasury, as part of its continuing effort incentivize the use of helmets within waiver from the Buy America to reduce paperwork and respondent the segment of the motorcycle rider requirements to FDOT in order to burden, invites the general public and community that is suspicious of the purchase approximately 239 consumer- other Federal agencies to take this safety benefits of helmet use. FDOT also use motorcycle helmets. This non- opportunity to comment on proposed seeks to use Federal grant funds to availability waiver applies to Florida and/or continuing information purchase 2 helmets for use by law and all other States seeking to use collections, as required by the enforcement officers on the Florida section 402 and section 403 funds to Paperwork Reduction Act of 1995, State University Police Department purchase motorcycle helmets for the Public Law 104–13 (44 U.S.C. motorsports team to promote motorcycle purposes mentioned herein. The waiver 3506(c)(2)(A)). Currently, the IRS is safety and discourage illegal street will continue through fiscal year 2015 soliciting comments concerning, racing and 2 helmets for use by law and will allow the purchase of off-the- Miscellaneous Sections Affected by the enforcement officers to blend in with shelf consumer motorcycle helmets Taxpayer Bill of Rights 2 and the other motorcyclists during law required for Florida’s demonstration Personal Responsibility and Work enforcement activities. motorcycle helmet program and other Opportunity Reconciliation Act of 1996. FDOT seeks to use these motorcycle motorcycle safety and research DATES: Written comments should be helmets for its program because they are programs. Accordingly, this waiver will designed specifically for consumers. received on or before June 19, 2015 to expire at the conclusion of fiscal year be assured of consideration. FDOT believes that using these 2015 (September 30, 2015). In motorcycle helmets as an incentive ADDRESSES: Direct all written comments accordance with the provisions of to Christie A. Preston, Internal Revenue should encourage and increase the use Section 117 of the Safe, Accountable, Service, Room 6129, 1111 Constitution mstockstill on DSK4VPTVN1PROD with NOTICES of helmets within the motorcycling Flexible, Efficient Transportation Equity community. Florida is unable to Avenue NW., Washington, DC 20224. Act: A Legacy of Users Technical identify, however, any motorcycle FOR FURTHER INFORMATION CONTACT: Corrections Act of 2008 (Pub. L. 110– helmets that meet the Buy America 244, 122 Stat. 1572), NHTSA is Requests for additional information or requirements. FDOT conducted phone copies of the regulation should be calls and web searches but was unable 2 The custom-made Seer touring helmet is much directed to Martha R. Brinson, Internal to find an American made motorcycle more expensive than other helmets that are sold in Revenue Service, Room 6129, 1111 helmet. stores. Constitution Avenue NW., Washington, VerDate Sep<11>2014 17:56 Apr 17, 2015 Jkt 235001 PO 00000 Frm 00098 Fmt 4703 Sfmt 4703 E:\FR\FM\20APN1.SGM 20APN1

21802 Federal Register / Vol. 80, No. 75 / Monday, April 20, 2015 / Notices DC 20224 or through the Internet at information to be collected; (d) ways to of private market reinsurance capacity Martha.R.Brinson@irs.gov. minimize the burden of the collection of for protection against losses arising from SUPPLEMENTARY INFORMATION: information on respondents, including acts of terrorism. Under the Federal Title: Miscellaneous Sections Affected through the use of automated collection Insurance Office Act of 2010, FIO has by the Taxpayer Bill of Rights 2 and the techniques or other forms of information the authority to assist the Secretary of Personal Responsibility and Work technology; and (e) estimates of capital the Treasury in administering the Opportunity Reconciliation Act of 1996. or start-up costs and costs of operation, Terrorism Risk Insurance Program.3 OMB Number: 1545–1356. maintenance, and purchase of services I. Scope and Membership of the Regulation Project Number: TD 8725. to provide information. Advisory Committee Abstract: Under Internal Revenue Approved: April 14, 2015. Code section 7430 a prevailing party The Advisory Committee was Christie A. Preston, established to provide an opportunity may recover the reasonable IRS Reports Clearance Officer. administrative or litigation costs for directors, officers, or other [FR Doc. 2015–08905 Filed 4–17–15; 8:45 am] employees of insurers, reinsurers, or incurred in an administrative or civil proceeding that relates to the BILLING CODE 4830–01–P capital market participants that are determination, collection, or refund of participating or that desire to participate any tax, interest, or penalty. Section in nongovernmental risk-sharing DEPARTMENT OF THE TREASURY mechanisms related to terrorism risk, to 301.7430–2(c) of the regulation provides that the IRS will not award periodically offer views directly to FIO. Advisory Committee on Risk-Sharing The duties of the Advisory Committee administrative costs under section 7430 Mechanisms To Voluntarily Reinsure unless the taxpayer files a written shall be solely advisory, and any advice Against Losses From Acts of and recommendations of the Advisory request in accordance with the Terrorism requirements of the regulation. Committee shall not be binding on FIO. AGENCY: Departmental Offices, U.S. The Advisory Committee is a nine- Current Actions: There is no change to Department of the Treasury. member committee. this existing regulation. Type of Review: Extension of a ACTION: Notice. II. Application for Advisory Committee currently approved collection. Treasury seeks applications from SUMMARY: The Department of the Affected Public: Individuals or directors, officers, or other employees of Treasury (Treasury) seeks applications households, and business or other for- insurers, reinsurers, or capital market from individuals who wish to serve on profit organizations, not-for-profit participants that are participating or that the advisory committee on risk-sharing institutions, farms, and the Federal desire to participate in mechanisms to voluntarily reinsure government. nongovernmental risk-sharing against losses from acts of terrorism in Estimated Number of Respondents: mechanisms related to reinsurance for order to encourage the growth of 38. losses arising from acts of terrorism. nongovernmental, private market Estimated Time per Respondent: 2 To apply, an applicant must submit reinsurance capacity for protection hours, 16 minutes. an appropriately detailed resumé and a against losses from acts of terrorism. Estimated Total Annual Burden cover letter that includes a brief Hours: 86. DATES: Application due date: May 20, description of the applicant’s reason for The following paragraph applies to all 2015. applying. An applicant must state in the of the collections of information covered FOR FURTHER INFORMATION CONTACT: applicant’s materials that he or she by this notice: Brett D. Hewitt, Policy Advisor, Federal agrees to submit to a pre-appointment An agency may not conduct or Insurance Office, Room 1410, tax and criminal background sponsor, and a person is not required to Department of the Treasury, 1500 investigation in accordance with respond to, a collection of information Pennsylvania Avenue NW., Washington, Treasury Directive 21–03. Applications unless the collection of information DC 20220, at (202) 622–5892 (this is not should be addressed to Brett Hewitt and displays a valid OMB control number. a toll-free number). Persons who have sent via email to Brett.Hewitt@ Books or records relating to a collection difficulty hearing or speaking may treasury.gov. The deadline for of information must be retained as long access this number via TTY by calling submitting applications is May 20, 2015. as their contents may become material the toll-free Federal Relay Service at in the administration of any internal (800) 877–8339. Michael T. McRaith, revenue law. Generally, tax returns and SUPPLEMENTARY INFORMATION: Pursuant Director, Federal Insurance Office. tax return information are confidential, to section 110 of the Terrorism Risk [FR Doc. 2015–08978 Filed 4–17–15; 8:45 am] as required by 26 U.S.C. 6103. Insurance Program Reauthorization Act BILLING CODE 4810–25–P Request for Comments: Comments of 2015,1 and the Federal Advisory submitted in response to this notice will Committee Act,2 Treasury established be summarized and/or included in the the advisory committee on risk-sharing U.S.-CHINA ECONOMIC AND request for OMB approval. All mechanisms to voluntarily reinsure SECURITY REVIEW COMMISSION comments will become a matter of against losses from acts of terrorism public record. Comments are invited on: (Advisory Committee). In general, the Notice of Open Public Hearing (a) Whether the collection of Advisory Committee serves to present AGENCY: U.S.-China Economic and mstockstill on DSK4VPTVN1PROD with NOTICES information is necessary for the proper advice and recommendations to the Security Review Commission. performance of the functions of the Federal Insurance Office (FIO) with ACTION: Notice of open public hearing— agency, including whether the respect to the creation and development April 22, 2015, Washington, DC. information shall have practical utility; of nongovernmental risk-sharing (b) the accuracy of the agency’s estimate mechanisms that encourage the growth SUMMARY: Notice is hereby given of the of the burden of the collection of following hearing of the U.S.-China information; (c) ways to enhance the 1 Pub. L. 114–1, § 110. quality, utility, and clarity of the 25 U.S.C. App. 2, § 1–16, as amended. 3 31 U.S.C. 313(c)(1)(D). VerDate Sep<11>2014 17:56 Apr 17, 2015 Jkt 235001 PO 00000 Frm 00099 Fmt 4703 Sfmt 4703 E:\FR\FM\20APN1.SGM 20APN1


Document Created: 2018-02-21 10:13:11
Document Modified: 2018-02-21 10:13:11
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before June 19, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the regulation should be directed to Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224 or through the Internet at [email protected]
FR Citation80 FR 21801 
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