80_FR_28859 80 FR 28763 - Proposed Collection; Comment Request for Form 3949-A

80 FR 28763 - Proposed Collection; Comment Request for Form 3949-A

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 96 (May 19, 2015)

Page Range28763-28764
FR Document2015-11998

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 3949-A, Information Referral.

Federal Register, Volume 80 Issue 96 (Tuesday, May 19, 2015) 
[Federal Register Volume 80, Number 96 (Tuesday, May 19, 2015)]
[Notices]
[Pages 28763-28764]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-11998]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 3949-A

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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[[Page 28764]]

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 
Form 3949-A, Information Referral.

DATES: Written comments should be received on or before July 20, 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 R. Joseph 
Durbala, (202) 317-5746, or at Internal Revenue Service, Room 6129, 
1111 Constitution Avenue NW., Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Information Referral.
    OMB Number: 1545-1960.
    Form Number: 3949-A.
    Abstract: Form 3949-A is used by certain taxpayer/investors to 
wishing to report alleged tax violations. The form will be designed 
capture the essential information needed by IRS for an initial 
evaluation of the report. Upon return, the Service will conduct the 
same back-end processing required under present IRM guidelines. 
Submission of the information to be included on the form is entirely 
voluntary on the part of the caller and is not a requirement of the Tax 
Code.
    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 and Households.
    Estimated Number of Respondents: 215,000.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 53,750.
    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: May 11, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-11998 Filed 5-18-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 96 / Tuesday, May 19, 2015 / Notices 28763 successful, the engine will be these low theft rates further demonstrate device is necessary in order to notify authorized to start. the effectiveness of its immobilizer law enforcement agencies of new In addressing the specific content device. Additionally, as further vehicle lines exempted from the parts- requirements of 543.6, Jaguar Land evidence of the effectiveness of its marking requirements of the Theft Rover provided information on the immobilizer device, Jaguar Land Rover Prevention Standard. reliability and durability of its proposed submitted a Highway Loss Data Institute If Jaguar Land Rover decides not to device. To ensure reliability and news release (July 19, 2000) showing an use the exemption for this line, it must durability of the device, Jaguar Land average reduction in theft losses of formally notify the agency. If such a Rover conducted tests based on its own about 50 percent for vehicles installed decision is made, the line must be fully specified standards. Jaguar Land Rover with an immobilizer device. marked according to the requirements provided a detailed list of the tests Based on the supporting evidence under 49 CFR parts 541.5 and 541.6 conducted (i.e., temperature and submitted by Jaguar Land Rover on its (marking of major component parts and humidity cycling, high and low device, the agency believes that the replacement parts). temperature cycling, mechanical shock, antitheft device for the XF vehicle line NHTSA notes that if Jaguar Land random vibration, thermal stress/shock is likely to be as effective in reducing Rover wishes in the future to modify the tests, material resistance tests, dry heat, and deterring motor vehicle theft as device on which this exemption is dust and fluid ingress tests). Jaguar Land compliance with the parts-marking based, the company may have to submit Rover stated that it believes that its requirements of the Theft Prevention a petition to modify the exemption. Part device is reliable and durable because it Standard (49 CFR 541). The agency 543.7(d) states that a part 543 exemption complied with specified requirements concludes that the device will provide applies only to vehicles that belong to for each test. Additionally, Jaguar Land the five types of performance listed in a line exempted under this part and Rover stated that its key recognition § 543.6(a)(3): promoting activation; equipped with the antitheft device on sequence includes more than a billion attracting attention to the efforts of an which the line’s exemption is based. code combinations, which include unauthorized person to enter or move a Further, part 543.9(c)(2) provides for the encrypted data that are secure against vehicle by means other than a key; submission of petitions ‘‘to modify an copying. Jaguar Land Rover also stated preventing defeat or circumvention of exemption to permit the use of an that the coded data transfer between its the device by unauthorized persons; antitheft device similar to but differing modules use a unique secure identifier, preventing operation of the vehicle by from the one specified in that a random number and a secure public unauthorized entrants; and ensuring the exemption.’’ algorithm. Jaguar Land Rover further reliability and durability of the device. The agency wishes to minimize the explained that since its XF vehicle line Pursuant to 49 U.S.C. 33106 and 49 administrative burden that part will utilize push button vehicle ignition, CFR 543.7 (b), the agency grants a 543.9(c)(2) could place on exempted it does not have a conventional petition for exemption from the parts- vehicle manufacturers and itself. The mechanical key barrel and therefore marking requirements of part 541 either agency did not intend in drafting part believes that forcibly bypassing the key- in whole or in part, if it determines that, 543 to require the submission of a locking system would be virtually based upon substantial evidence, the modification petition for every change impossible. standard equipment antitheft device is to the components or design of an Jaguar Land Rover also stated that the likely to be as effective in reducing and antitheft device. The significance of current generation Jaguar XF vehicle deterring motor vehicle theft as many such changes could be de line produced since MY 2009, is compliance with the parts-marking minimis. Therefore, NHTSA suggests installed with an engine immobilizer requirements of part 541. The agency that if the manufacturer contemplates device as standard equipment. Jaguar finds that Jaguar Land Rover has Land Rover noted that since the current provided adequate reasons for its belief making any changes, the effects of generation Jaguar XF vehicles have only that the antitheft device for its XF which might be characterized as de been available with an engine vehicle line is likely to be as effective minimis, it should consult the agency immobilizer, there is no comparative in reducing and deterring motor vehicle before preparing and submitting a data available for the XF vehicle line theft as compliance with the parts- petition to modify. without an immobilizer. However, marking requirements of the Theft Authority: 49 U.S.C. 33106; delegation of Jaguar Land Rover stated that the Prevention Standard (49 CFR part 541). authority at 49 CFR 1.50. immobilizer is substantially similar to This conclusion is based on the Under authority delegated in 49 CFR part the antitheft device installed on the information Jaguar Land Rover provided 1.95. Jaguar XK, Jaguar XJ, Land Rover LR2, about its device. Raymond R. Posten, Land Rover Range Rover Evoque, and For the foregoing reasons, the agency Associate Administrator for Rulemaking. Land Rover Discovery Sport vehicle hereby grants in full Jaguar Land Rover’s [FR Doc. 2015–12072 Filed 5–18–15; 8:45 am] lines previously granted an exemption petition for exemption for the Jaguar BILLING CODE 4910–59–P by the agency. Jaguar Land Rover stated Land Rover XF vehicle line from the that based on the MY 2012 final theft parts-marking requirements of 49 CFR data published by NHTSA, the Jaguar part 541. The agency notes that 49 CFR Land Rover vehicles equipped with part 541, Appendix A–1, identifies DEPARTMENT OF THE TREASURY immobilizers had a theft rate of 0.76 per those lines that are exempted from the thousand vehicles, comparatively below Theft Prevention Standard for a given Internal Revenue Service NHTSA’s overall theft rate of 1.13 thefts model year. 49 CFR part 543.7(f) Proposed Collection; Comment tkelley on DSK3SPTVN1PROD with NOTICES per thousand vehicles for MY 2012 contains publication requirements passenger vehicles stolen in CY 2012. incident to the disposition of all part Request for Form 3949–A The theft rates for the Jaguar XK, XJ, 543 petitions. Advanced listing, AGENCY: Internal Revenue Service (IRS), Land Rover Evoque, and Land Rover including the release of future product Treasury. LR2 using an average of 3 MY’s data are nameplates, the beginning model year ACTION: Notice and request for 1.0803, 0.9199, 0.5501 and 0.4141, for which the petition is granted and a comments. respectively. Jaguar Land Rover believes general description of the antitheft VerDate Sep<11>2014 16:53 May 18, 2015 Jkt 235001 PO 00000 Frm 00185 Fmt 4703 Sfmt 4703 E:\FR\FM\19MYN1.SGM 19MYN1

28764 Federal Register / Vol. 80, No. 96 / Tuesday, May 19, 2015 / Notices SUMMARY: The Department of the Books or records relating to a collection Please send separate comments for each Treasury, as part of its continuing effort of information must be retained as long specific information collection listed to reduce paperwork and respondent as their contents may become material below. You must reference the burden, invites the general public and in the administration of any internal information collection’s title, form other Federal agencies to take this revenue law. Generally, tax returns and number, reporting or record-keeping opportunity to comment on proposed tax return information are confidential, requirement number, and OMB number and/or continuing information as required by 26 U.S.C. 6103. (if any) in your comment. collections, as required by the Request for Comments: Comments FOR FURTHER INFORMATION CONTACT: To Paperwork Reduction Act of 1995, submitted in response to this notice will obtain additional information, or copies Public Law 104–13 (44 U.S.C. be summarized and/or included in the of the information collection and 3506(c)(2)(A)). Currently, the IRS is request for OMB approval. All instructions, or copies of any comments soliciting comments concerning Form comments will become a matter of received, contact Elaine Christophe, at 3949–A, Information Referral. public record. Comments are invited on: Internal Revenue Service, Room 6129, DATES: Written comments should be (a) Whether the collection of 1111 Constitution Avenue NW., received on or before July 20, 2015 to be information is necessary for the proper Washington, DC 20224, or through the assured of consideration. performance of the functions of the internet, at Elaine.H.Christophe@irs.gov. ADDRESSES: Direct all written comments agency, including whether the SUPPLEMENTARY INFORMATION: to Christie Preston, Internal Revenue information shall have practical utility; (b) the accuracy of the agency’s estimate Request for Comments Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. of the burden of the collection of The Department of the Treasury and information; (c) ways to enhance the the Internal Revenue Service, as part of FOR FURTHER INFORMATION CONTACT: quality, utility, and clarity of the their continuing effort to reduce Requests for additional information or information to be collected; (d) ways to paperwork and respondent burden, copies of the form and instructions minimize the burden of the collection of invite the general public and other should be directed to R. Joseph Durbala, information on respondents, including Federal agencies to take this (202) 317–5746, or at Internal Revenue through the use of automated collection opportunity to comment on the Service, Room 6129, 1111 Constitution techniques or other forms of information proposed or continuing information Avenue NW., Washington, DC 20224, or technology; and (e) estimates of capital collections listed below in this notice, through the internet at or start-up costs and costs of operation, as required by the Paperwork Reduction RJoseph.Durbala@irs.gov. maintenance, and purchase of services Act of 1995, (44 U.S.C. 3501 et seq.). SUPPLEMENTARY INFORMATION: to provide information. Title: Information Referral. Request For Comments: Comments OMB Number: 1545–1960. Approved: May 11, 2015. submitted in response to this notice will Form Number: 3949–A. Christie Preston, be summarized and/or included in our Abstract: Form 3949–A is used by IRS Reports Clearance Officer. request for Office of Management and certain taxpayer/investors to wishing to [FR Doc. 2015–11998 Filed 5–18–15; 8:45 am] Budget (OMB) approval of the relevant report alleged tax violations. The form information collection. All comments BILLING CODE 4830–01–P will be designed capture the essential will become a matter of public record. information needed by IRS for an initial Please do not include any confidential evaluation of the report. Upon return, DEPARTMENT OF THE TREASURY or inappropriate material in your the Service will conduct the same back- comments. end processing required under present Internal Revenue Service We invite comments on: (a) Whether IRM guidelines. Submission of the the collection of information is information to be included on the form Proposed Information Collection; necessary for the proper performance of is entirely voluntary on the part of the Comment Request the agency’s functions, including caller and is not a requirement of the whether the information has practical AGENCY: Internal Revenue Service (IRS), Tax Code. utility; (b) the accuracy of the agency’s Treasury. Current Actions: There is no change estimate of the burden of the collection ACTION: Notice and request for of information; (c) ways to enhance the in the paperwork burden previously comments. quality, utility, and clarity of the approved by OMB. This form is being submitted for renewal purposes only. SUMMARY: The Department of the information to be collected; (d) ways to Type of Review: Extension of a Treasury, as part of its continuing effort minimize the burden of the collection of currently approved collection. to reduce paperwork and respondent information on respondents, including Affected Public: Individuals and burden, invites the general public and the use of automated collection Households. other Federal agencies to take this techniques or other forms of information Estimated Number of Respondents: opportunity to comment on proposed technology; and (e) estimates of capital 215,000. and/or continuing information or start-up costs and costs of operation, Estimated Time per Respondent: 15 collections, as required by the maintenance, and purchase of services minutes. Paperwork Reduction Act of 1995, to provide the requested information. Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. Currently, the IRS is seeking comments Hours: 53,750. 3506(c)(2)(A)). concerning the following forms, and The following paragraph applies to all reporting and record-keeping Written comments should be tkelley on DSK3SPTVN1PROD with NOTICES of the collections of information covered DATES: requirements: by this notice: received on or before July 20, 2015 to be Title: Income, Excise, and Estate and An agency may not conduct or assured of consideration. Gift Taxes Effective Dates and Other sponsor, and a person is not required to ADDRESSES: Direct all written comments Issues Arising Under the Employee respond to, a collection of information to Christie A. Preston, Internal Revenue Benefit Provisions of the Tax Reform unless the collection of information Service, Room 6129, 1111 Constitution Act of 1984. displays a valid OMB control number. Avenue NW., Washington, DC 20224. OMB Number: 1545–0916. VerDate Sep<11>2014 16:53 May 18, 2015 Jkt 235001 PO 00000 Frm 00186 Fmt 4703 Sfmt 4703 E:\FR\FM\19MYN1.SGM 19MYN1


Document Created: 2015-12-15 15:30:11
Document Modified: 2015-12-15 15:30:11
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 July 20, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala, (202) 317-5746, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation80 FR 28763 
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