80 FR 26144 - Proposed Collection; Comment Request for Form 4810

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 87 (May 6, 2015)

Page Range		26144-26145
FR Document		2015-10599

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, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).

Federal Register, Volume 80 Issue 87 (Wednesday, May 6, 2015)

[Federal Register Volume 80, Number 87 (Wednesday, May 6, 2015)]
[Notices]
[Pages 26144-26145]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-10599]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4810

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, 
Request for Prompt Assessment Under Internal Revenue Code Section 
6501(d).

DATES: Written comments should be received on or before July 6, 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 Kerry Dennis, 
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Request for Prompt Assessment Under Internal Revenue Code 
Section 6501(d).

[[Page 26145]]

    OMB Number: 1545-0430.
    Form Number: 4810.
    Abstract: Fiduciaries representing a dissolving corporation or a 
decedent's estate may request a prompt assessment of tax under Internal 
Revenue Code section 6501(d). Form 4810 is used to help locate the 
return and expedite the processing of the taxpayer's request.
    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: Individuals or households, business or other for-
profit organizations, farms, and the Federal government.
    Estimated Number of Respondents: 4,000.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 24,800.
    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 27, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-10599 Filed 5-5-15; 8:45 am]
 BILLING CODE 4830-01-P

26144 Federal Register / Vol. 80, No. 87 / Wednesday, May 6, 2015 / Notices

Trails Act Agreement and Substitute whether the collection has practical control number. A collection of
Sponsorship. utility. Submitted comments will be information, which is defined in 44
summarized and included in the U.S.C. 3502(3) and 5 CFR 1320.3(c),
SUMMARY: As part of its continuing effort Board’s request for OMB approval. includes agency requirements or
to reduce paperwork burdens, and as requests that persons submit reports,
required by the Paperwork Reduction Description of Collection
keep records, or provide information to
Act of 1995, 44 U.S.C. 3501–3519 (PRA), Title: Notifications of Trails Act the agency, third parties, or the public.
the Surface Transportation Board Agreement and Substitute Sponsorship. Section 3507(b) of the PRA requires,
(Board) gives notice that it is requesting OMB Control Number: 2140–0017. concurrent with an agency’s submitting
from the Office of Management and STB Form Number: None. a collection to OMB for approval, a 30-
Budget (OMB) approval of an extension Type of Review: Extension without day notice and comment period through
of the information collection— change. publication in the Federal Register
Notifications of Trails Act Agreement Respondents: Parties to an interim concerning each proposed collection of
and Substitute Sponsorship—further trail use agreement; substitute trail information, including each proposed
described below. The Board previously sponsors. extension of an existing collection of
published a notice about this collection Number of Respondents: 40. information.
in the Federal Register (80 FR 11262, Estimated Time per Response: 1 hour.
March 2, 2015). That notice allowed for Frequency: On occasion. Dated: May 1, 2015.
a 60-day public review and comment Total Burden Hours (annually Jeffrey Herzig,
period. No comments were received. including all respondents): 40 hours. Clearance Clerk.
Under 16 U.S.C. 1247(d) and the Total ‘‘Non-hour Burden’’ Cost: None [FR Doc. 2015–10544 Filed 5–5–15; 8:45 am]
Board’s regulations, the STB will issue identified. Filings are submitted BILLING CODE 4915–01–P
a Certificate of Interim Trail Use (CITU) electronically to the Board.
or Notice of Interim Trail Use (NITU) to Needs and Uses: The submissions
a prospective trail sponsor who offers to ensure that the affected public and the DEPARTMENT OF THE TREASURY
assume managerial, tax, and legal agency will have notice whenever a
responsibility for a right-of-way that a trails use agreement is reached or Internal Revenue Service
rail carrier would otherwise abandon. modified. They also ensure that any trail
The CITU/NITU permits parties, for 180 sponsor, including any substitute trail Proposed Collection; Comment
days, to negotiate for a railbanking sponsor, acknowledges that interim trail Request for Form 4810
agreement. If parties reach an use is subject to restoration and
agreement, the CITU/NITU AGENCY: Internal Revenue Service (IRS),
reactivation at any time. Treasury.
automatically authorizes railbanking/ Retention Period: Information in this
interim trail use. If no agreement is ACTION: Notice and request for
report will be maintained in the Board’s
reached, then upon expiration of the comments.
files for 10 years, after which it is
negotiation period, the CITU/NITU transferred to the National Archives. SUMMARY: The Department of the
authorizes the railroad to exercise its DATES: Comments on this information Treasury, as part of its continuing effort
option to fully abandon the line without collection should be submitted by June to reduce paperwork and respondent
further action by the Board. 5, 2015. burden, invites the general public and
Pursuant to 49 CFR 1152.29, parties other Federal agencies to take this
ADDRESSES: Written comments should
must jointly notify the Board when a opportunity to comment on proposed
trail use agreement has been reached, be identified as ‘‘Paperwork Reduction
Act Comments, Surface Transportation and/or continuing information
and must identify the exact location of collections, as required by the
the right-of-way subject to the Board, Notifications of Trails Act
Agreement and Substitute Paperwork Reduction Act of 1995,
agreement, including a map and Public Law 104–13 (44 U.S.C.
milepost marker information. The rules Sponsorship.’’ These comments should
be directed to the Office of Management 3506(c)(2)(A)). Currently, the IRS is
also require parties to file a petition to soliciting comments concerning,
modify or vacate the CITU/NITU if the and Budget, Office of Information and
Regulatory Affairs, Attention: Chandana Request for Prompt Assessment Under
trail use agreement applies to less of the Internal Revenue Code Section 6501(d).
right-of-way than covered by the CITU/ L. Achanta, Surface Transportation
Board Desk Officer, by email at OIRA_ DATES: Written comments should be
NITU. Finally, the rules require that a
substitute trail sponsor must SUBMISSION@OMB.EOP.GOV; by fax at received on or before July 6, 2015 to be
acknowledge that interim trail use is (202) 395–6974; or by mail to Room assured of consideration.
subject to restoration and reactivation at 10235, 725 17th Street NW., ADDRESSES: Direct all written comments
any time. Washington, DC 20503. to Christie Preston, Internal Revenue
Comments may now be submitted to FOR FURTHER INFORMATION CONTACT: For Service, Room 6129, 1111 Constitution
OMB concerning: (1) The accuracy of further information regarding the Avenue NW., Washington, DC 20224.
the Board’s burden estimates; (2) ways Notifications of Trails Act Agreement FOR FURTHER INFORMATION CONTACT:
to enhance the quality, utility, and and Substitute Sponsorship, contact Requests for additional information or
clarity of the information collected; (3) Chris Oehrle, Surface Transportation copies of the form and instructions
ways to minimize the burden of the Board, 395 E Street SW., Washington, should be directed to Kerry Dennis, at
collection of information on the DC 20423–0001, or email PRA@ Internal Revenue Service, Room 6129,
stb.dot.gov. [Federal Information Relay
tkelley on DSK3SPTVN1PROD with NOTICES

respondents, including the use of 1111 Constitution Avenue NW.,
automated collection techniques or Service (FIRS) for the hearing impaired: Washington, DC 20224, or through the
other forms of information technology (800) 877–8339.] Internet, at Kerry.Dennis@irs.gov.
when appropriate; and (4) whether the SUPPLEMENTARY INFORMATION: Under the SUPPLEMENTARY INFORMATION:
collection of information is necessary PRA, a federal agency conducting or Title: Request for Prompt Assessment
for the proper performance of the sponsoring a collection of information Under Internal Revenue Code Section
functions of the Board, including must display a currently valid OMB 6501(d).

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Federal Register / Vol. 80, No. 87 / Wednesday, May 6, 2015 / Notices 26145

OMB Number: 1545–0430. Approved: April 27, 2015. collection of Odometer mileage data. In
Form Number: 4810. Christie Preston, addition, the Department estimates an
IRS Reports Clearance Officer. increase of responses based on its most
Abstract: Fiduciaries representing a recent data on Form 1098–C filings,
[FR Doc. 2015–10599 Filed 5–5–15; 8:45 am]
dissolving corporation or a decedent’s from 5,000 to 151,000. The addition of
BILLING CODE 4830–01–P
estate may request a prompt assessment box 2a and the estimated increase in the
of tax under Internal Revenue Code number of responses will increase the
section 6501(d). Form 4810 is used to DEPARTMENT OF THE TREASURY estimated annual burden hours from
help locate the return and expedite the 1,500 to 46,810. There is an increase in
processing of the taxpayer’s request. Internal Revenue Service the paperwork burden previously
Current Actions: There is no change approved by OMB.
in the paperwork burden previously Proposed Collection; Comment Type of Review: Revision of a
approved by OMB. This form is being Request for Form 1098–C currently approved collection.
submitted for renewal purposes only. AGENCY: Internal Revenue Service (IRS), Affected Public: Individuals and
Type of Review: Extension of a Treasury. Households, Businesses and other for-
currently approved collection. ACTION: Notice and request for profit organizations.
comments. Estimated Number of Respondents:
Affected Public: Individuals or 151,000.
households, business or other for-profit SUMMARY: The Department of the Estimated Time per Respondent: 18
organizations, farms, and the Federal Treasury, as part of its continuing effort minutes.
government. to reduce paperwork and respondent Estimated Total Annual Burden
Estimated Number of Respondents: burden, invites the general public and Hours: 46,810.
4,000. other Federal agencies to take this The following paragraph applies to all
opportunity to comment on proposed of the collections of information covered
Estimated Time per Respondent: 30
and/or continuing information by this notice:
minutes.
collections, as required by the An agency may not conduct or
Estimated Total Annual Burden Paperwork Reduction Act of 1995, sponsor, and a person is not required to
Hours: 24,800. Public Law 104–13 (44 U.S.C. respond to, a collection of information
The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is unless the collection of information
of the collections of information covered soliciting comments concerning displays a valid OMB control number.
by this notice: Contributions of Motor Vehicles, Boats, Books or records relating to a collection
and Airplanes. of information must be retained as long
An agency may not conduct or
DATES: Written comments should be as their contents may become material
sponsor, and a person is not required to
respond to, a collection of information received on or before July 6, 2015 to be in the administration of any internal
unless the collection of information assured of consideration. revenue law. Generally, tax returns and
displays a valid OMB control number. ADDRESSES: Direct all written comments tax return information are confidential,
Books or records relating to a collection to Christie Preston, Internal Revenue as required by 26 U.S.C. 6103.
of information must be retained as long Service, Room 6129, 1111 Constitution Request for Comments: Comments
as their contents may become material Avenue NW., Washington, DC 20224. submitted in response to this notice will
in the administration of any internal FOR FURTHER INFORMATION CONTACT: be summarized and/or included in the
revenue law. Generally, tax returns and Requests for additional information or request for OMB approval. All
tax return information are confidential, copies of the form and instructions comments will become a matter of
as required by 26 U.S.C. 6103. should be directed to Kerry Dennis, at public record.
Internal Revenue Service, Room 6129, Comments are invited on: (a) Whether
Request for Comments: Comments
1111 Constitution Avenue NW., the collection of information is
submitted in response to this notice will Washington, DC 20224, or through the necessary for the proper performance of
be summarized and/or included in the internet at Kerry.Dennis@irs.gov. the functions of the agency, including
request for OMB approval. All
SUPPLEMENTARY INFORMATION: whether the information shall have
comments will become a matter of
Title: Contributions of Motor practical utility; (b) the accuracy of the
public record. Comments are invited on:
Vehicles, Boats, and Airplanes. agency’s estimate of the burden of the
(a) Whether the collection of OMB Number: 1545–1959. collection of information; (c) ways to
information is necessary for the proper Form Number: 1098–C. enhance the quality, utility, and clarity
performance of the functions of the Abstract: Section 884 of the American of the information to be collected; (d)
agency, including whether the Jobs Creation Act of 2004 (Pub. L. 108– ways to minimize the burden of the
information shall have practical utility; 357) added new paragraph 12 to section collection of information on
(b) the accuracy of the agency’s estimate 170(f) for contributions of used motor respondents, including through the use
of the burden of the collection of vehicles, boats, and airplanes. Section of automated collection techniques or
information; (c) ways to enhance the 170(f)(12) requires that a donee other forms of information technology;
quality, utility, and clarity of the organization provide an and (e) estimates of capital or start-up
information to be collected; (d) ways to acknowledgement to the donor of this costs and costs of operation,
minimize the burden of the collection of type of property and is required to file maintenance, and purchase of services
tkelley on DSK3SPTVN1PROD with NOTICES

information on respondents, including the same information to the Internal to provide information.
through the use of automated collection Revenue Service. 1098–C may be used
techniques or other forms of information Approved: April 27, 2015.
as the acknowledgement and it, or an
technology; and (e) estimates of capital acceptable substitute, must be filed with Christie Preston,
or start-up costs and costs of operation, the IRS. IRS Reports Clearance Officer.
maintenance, and purchase of services Current Actions: The department has [FR Doc. 2015–10598 Filed 5–5–15; 8:45 am]
to provide information. added a box, 2a, to form 1098–C for BILLING CODE 4830–01–P

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Document Created: 2015-12-16 07:41:29
Document Modified: 2015-12-16 07:41:29

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 July 6, 2015 to be assured of consideration.
Contact		Requests for additional information or copies of the form and instructions should be directed to Kerry Dennis, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at [email protected]
FR Citation		80 FR 26144

80 FR 26144 - Proposed Collection; Comment Request for Form 4810

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 87 (May 6, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service