80 FR 28764 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		28764-28765
FR Document		2015-12127

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 Issue 96 (Tuesday, May 19, 2015)

[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.

-----------------------------------------------------------------------

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 Elaine.H.Christophe@irs.gov.

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

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.

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Federal Register / Vol. 80, No. 96 / Tuesday, May 19, 2015 / Notices 28765

Regulation Project Number: T.D. 8073 Approved: May 11, 2015. Current Actions: There are no changes
(temporary regulations) and EE–96–85 Christie A. Preston, to the burden previously approved by
(noticed of proposed rulemaking). IRS Reports Clearance Officer. OMB.
Abstract: The regulations provide [FR Doc. 2015–12127 Filed 5–18–15; 8:45 am] Type of Review: Extension of a
rules relating to effective dates and BILLING CODE 4830–01–P currently approved collection.
certain other issues arising under
sections 91, 223, and 511–561 of the Tax Affected Public: Business or other for-
Reform Act of 1984. The regulations profit organizations.
DEPARTMENT OF THE TREASURY
affect qualified employee benefit plans, Estimated Number of Responses:
welfare benefit funds, and employees Internal Revenue Service 1,700.
receiving benefits through such plans. Estimated Number of Respondents: 34
Current Actions: There are no changes Proposed Collection; Comment hours, 3 minutes.
being made at this time. Request for Form 5452
Type of Review: Extension of a Estimated Total Annual Burden
AGENCY: Internal Revenue Service (IRS), Hours: 57,885.
currently approved collection.
Treasury. The following paragraph applies to all
Affected Public: Business or other for-
profit organizations, not-for-profit ACTION: Notice and request for of the collections of information covered
institutions, and individuals. comments. by this notice:
Estimated Number of Respondents: SUMMARY: The Department of the An agency may not conduct or
7,800. Treasury, as part of its continuing effort sponsor, and a person is not required to
Estimated Time per Respondent: 31 to reduce paperwork and respondent respond to, a collection of information
minutes. burden, invites the general public and unless the collection of information
Estimated Total Annual Burden displays a valid OMB control number.
other Federal agencies to take this
Hours: 4,000. Books or records relating to a collection
opportunity to comment on proposed
Title: Excise Tax Under Section and/or continuing information of information must be retained as long
4980B, 4980D, 4980E & 4980G. collections, as required by the as their contents may become material
OMB Number: 1545–2146. Paperwork Reduction Act of 1995, in the administration of any internal
Regulation Project Number: TD 9457
Public Law 104–13 (44 U.S.C. revenue law. Generally, tax returns and
(REG–120476–07).
3506(c)(2)(A)). Currently, the IRS is tax return information are confidential,
Abstract: This final regulation provide
soliciting comments concerning Form as required by 26 U.S.C. 6103.
the requirement for filing of the return
5452, Corporate Report of Nondividend Request for Comments: Comments
and the time for filing a return for the
Distributions. submitted in response to this notice will
payment of the excise taxes under
DATES: Written comments should be be summarized and/or included in the
section 4980B, 4980D, 4980E, and
4980G. received on or before July 20, 2015 to be request for OMB approval. All
Current Actions: There is no change to assured of consideration. comments will become a matter of
this existing regulation. ADDRESSES: Direct all written comments public record. Comments are invited on:
Type of Review: Extension of a to Christie Preston, Internal Revenue (a) Whether the collection of
currently approved collection. Service, Room 6129, 1111 Constitution information is necessary for the proper
Affected Public: Business or other for- Avenue NW., Washington, DC 20224. performance of the functions of the
profit organizations, not-for-profit FOR FURTHER INFORMATION CONTACT: agency, including whether the
organizations, and individuals. Requests for additional information or information shall have practical utility;
Estimated Number of Respondents: copies of the form and instructions (b) the accuracy of the agency’s estimate
5,000. should be directed to R. Joseph Durbala of the burden of the collection of
Estimated Time per Respondent: .50 at Internal Revenue Service, Room 6129, information; (c) ways to enhance the
hours. 1111 Constitution Avenue NW., quality, utility, and clarity of the
Estimated Total Annual Burden Washington, DC 20224, or at (202) 317– information to be collected; (d) ways to
Hours: 2,500. 5746, or through the internet at minimize the burden of the collection of
The following paragraph applies to all RJoseph.Durbala@irs.gov. information on respondents, including
of the collections of information covered SUPPLEMENTARY INFORMATION: through the use of automated collection
by this notice: Title: Corporate Report of techniques or other forms of information
An agency may not conduct or sponsor, Nondividend Distributions. technology; and (e) estimates of capital
and a person is not required to respond to, OMB Number: 1545–0205. or start-up costs and costs of operation,
a collection of information unless the Form Number: 5452. maintenance, and purchase of services
collection of information displays a valid Abstract: Form 5452 is used by
OMB control number. Books or records
to provide information.
corporations to report their nontaxable
relating to a collection of information must distributions as required by Internal Approved: May 11, 2015.
be retained as long as their contents may Christie Preston,
become material in the administration of any Revenue Code section 604(d)(2). The
information is used by IRS to verify that IRS, Reports Clearance Office.
internal revenue law. Generally, tax returns
and tax return information are confidential, the distributions are nontaxable as [FR Doc. 2015–12002 Filed 5–18–15; 8:45 am]
as required by 26 U.S.C. 6103. claimed. BILLING CODE 4830–01–P
tkelley on DSK3SPTVN1PROD with NOTICES

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Document Created: 2015-12-15 15:29:49
Document Modified: 2015-12-15 15:29:49

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 20, 2015 to be assured of consideration.
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]
FR Citation		80 FR 28764

80 FR 28764 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service