80 FR 28764 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

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, Number 96 (Tuesday, May 19, 2015)]
[Notices]
[Pages 28764-28765]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-12127]


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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.

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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)).

DATES: Written comments should be received on or before July 20, 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 
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: Income, Excise, and Estate and Gift Taxes Effective Dates 
and Other Issues Arising Under the Employee Benefit Provisions of the 
Tax Reform Act of 1984.
    OMB Number: 1545-0916.

[[Page 28765]]

    Regulation Project Number: T.D. 8073 (temporary regulations) and 
EE-96-85 (noticed of proposed rulemaking).
    Abstract: The regulations provide rules relating to effective dates 
and certain other issues arising under sections 91, 223, and 511-561 of 
the Tax Reform Act of 1984. The regulations affect qualified employee 
benefit plans, welfare benefit funds, and employees receiving benefits 
through such plans.
    Current Actions: There are no changes being made at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, and individuals.
    Estimated Number of Respondents: 7,800.
    Estimated Time per Respondent: 31 minutes.
    Estimated Total Annual Burden Hours: 4,000.

    Title: Excise Tax Under Section 4980B, 4980D, 4980E & 4980G.
    OMB Number: 1545-2146.
    Regulation Project Number: TD 9457 (REG-120476-07).
    Abstract: This final regulation provide the requirement for filing 
of the return and the time for filing a return for the payment of the 
excise taxes under section 4980B, 4980D, 4980E, and 4980G.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit organizations, and individuals.
    Estimated Number of Respondents: 5,000.
    Estimated Time per Respondent: .50 hours.
    Estimated Total Annual Burden Hours: 2,500.
    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. 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.

    Approved: May 11, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-12127 Filed 5-18-15; 8:45 am]
 BILLING CODE 4830-01-P