80_FR_37173 80 FR 37049 - Proposed Collection; Comment Request for Revenue Procedure 97-15

80 FR 37049 - Proposed Collection; Comment Request for Revenue Procedure 97-15

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 124 (June 29, 2015)

Page Range37049-37049
FR Document2015-15789

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 Revenue Procedure 97-15, section 103-Remedial Payment Closing Agreement Program.

Federal Register, Volume 80 Issue 124 (Monday, June 29, 2015) 
[Federal Register Volume 80, Number 124 (Monday, June 29, 2015)]
[Notices]
[Page 37049]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-15789]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 97-15

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)). Currently, the IRS is soliciting comments concerning 
Revenue Procedure 97-15, section 103-Remedial Payment Closing Agreement 
Program.

DATES: Written comments should be received on or before August 28, 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 regulations should be directed to Allan Hopkins, at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., or 
through the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Section 103--Remedial Payment Closing Agreement Program.
    OMB Number: 1545-1528.
    Revenue Procedure Number: Revenue Procedure 97-15.
    Abstract: This information is required by the Internal Revenue 
Service to verify compliance with sections 57, 103, 144, 142, 144, 145, 
and 147 of the Internal Revenue Code of 1986, as applicable (including 
any corresponding provision, if any, of the Internal Revenue Code of 
1954). This information will be used by the Service to enter into a 
closing agreement with the issuer of certain state or local bonds to 
establish the closing agreement amount.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, local or tribal government, and not-for-
profit institutions.
    Estimated Number of Respondents: 50
    Estimated Time per Respondent: 1 hour, 30 minutes.
    Estimated Total Annual Burden Hours: 75.
    The following paragraph applies to all 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: June 18, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-15789 Filed 6-26-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 124 / Monday, June 29, 2015 / Notices 37049 805(b)(3) of the Foreign Narcotics Telephone Number (202) 317–6853 (not the issuer of certain state or local bonds Kingpin Designation Act (Kingpin Act), a toll-free number). to establish the closing agreement 21 U.S.C. 1904(b)(3). Dated: June 18, 2015. amount. In addition, OFAC has made updates Christopher T. Kelley, Current Actions: There are no changes to the record for the following entity Special Counsel to the Associate Chief being made to the revenue procedure at previously designated pursuant to the Counsel, (Passthroughs and Special this time. Kingpin Act: Industries). LOS URABENOS (a.k.a. BANDA Type of Review: Extension of a [FR Doc. 2015–15787 Filed 6–26–15; 8:45 am] CRIMINAL DE URABA; a.k.a. LOS currently approved collection. BILLING CODE 4830–01–P AUTODEFENSAS GAITANISTAS DE Affected Public: State, local or tribal COLOMBIA), Colombia; Honduras; government, and not-for-profit Panama [SDNTK]. DEPARTMENT OF THE TREASURY institutions. The listing for this entity now appears Estimated Number of Respondents: 50 as follows: Internal Revenue Service LOS URABENOS (Latin: LOS Estimated Time per Respondent: 1 URABEÑOS) (a.k.a. BANDA CRIMINAL Proposed Collection; Comment hour, 30 minutes. DE URABA; a.k.a. CLAN USUGA; a.k.a. Request for Revenue Procedure 97–15 Estimated Total Annual Burden LOS AUTODEFENSAS GAITANISTAS AGENCY: Internal Revenue Service (IRS), Hours: 75. DE COLOMBIA), Colombia; Honduras; Treasury. The following paragraph applies to all Panama [SDNTK]. ACTION: Notice and request for the collections of information covered Dated: June 24, 2015. comments. by this notice: John E. Smith, An agency may not conduct or Acting Director, Office of Foreign Assets SUMMARY: The Department of the Treasury, as part of its continuing effort sponsor, and a person is not required to Control. to reduce paperwork and respondent respond to, a collection of information [FR Doc. 2015–15881 Filed 6–26–15; 8:45 am] burden, invites the general public and unless the collection of information BILLING CODE 4811–AL–P other Federal agencies to take this displays a valid OMB control number. opportunity to comment on proposed Books or records relating to a DEPARTMENT OF THE TREASURY and/or continuing information collection of information must be collections, as required by the retained as long as their contents may Internal Revenue Service Paperwork Reduction Act of 1995, become material in the administration Public Law 104–13 (44 U.S.C. of any internal revenue law. Generally, Publication of Nonconventional Source 3506(c)(2)(A)). Currently, the IRS is tax returns and tax return information Production Credit Reference Price for soliciting comments concerning are confidential, as required by 26 Calendar Year 2014 Revenue Procedure 97–15, section 103- U.S.C. 6103. Remedial Payment Closing Agreement AGENCY: Internal Revenue Service (IRS), Request For Comments: Comments Program. Treasury. submitted in response to this notice will ACTION: Notice. DATES: Written comments should be be summarized and/or included in the received on or before August 28, 2015 request for OMB approval. All SUMMARY: Publication of the reference to be assured of consideration. comments will become a matter of price for the nonconventional source ADDRESSES: Direct all written comments public record. Comments are invited on: production credit for calendar year to Christie Preston, Internal Revenue (a) Whether the collection of 2014. The credit period for Service, Room 6129, 1111 Constitution nonconventional source production information is necessary for the proper Avenue NW., Washington, DC 20224. credit ended on December 31, 2013 for performance of the functions of the FOR FURTHER INFORMATION CONTACT: agency, including whether the facilities producing coke or coke gas Requests for additional information or (other than from petroleum based information shall have practical utility; copies of the regulations should be (b) the accuracy of the agency’s estimate products). However, the reference price directed to Allan Hopkins, at Internal continues to apply in determining the of the burden of the collection of Revenue Service, Room 6129, 1111 amount of the enhanced oil recovery information; (c) ways to enhance the Constitution Avenue NW., or through credit under section 43, the marginal the internet at Allan.M.Hopkins@irs.gov. quality, utility, and clarity of the well production credit under section information to be collected; (d) ways to SUPPLEMENTARY INFORMATION: 45I, and the percentage depletion in minimize the burden of the collection of Title: Section 103—Remedial Payment case of oil and natural gas produced information on respondents, including Closing Agreement Program. from marginal properties under section OMB Number: 1545–1528. through the use of automated collection 613A. Revenue Procedure Number: Revenue techniques or other forms of information DATES: The reference price under Procedure 97–15. technology; and (e) estimates of capital section 45K(d)(2)(C) for calendar year Abstract: This information is required or start-up costs and costs of operation, 2014 applies for purposes of sections 43, by the Internal Revenue Service to maintenance, and purchase of services 45I, and 613A for taxable year 2015. verify compliance with sections 57, 103, to provide information. mstockstill on DSK4VPTVN1PROD with NOTICES Reference Price: The reference price 144, 142, 144, 145, and 147 of the Approved: June 18, 2015. under section 45K(d)(2)(C) for calendar Internal Revenue Code of 1986, as Christie Preston, year 2014 is $87.39. applicable (including any corresponding IRS Reports Clearance Officer. FOR FURTHER INFORMATION CONTACT: provision, if any, of the Internal [FR Doc. 2015–15789 Filed 6–26–15; 8:45 am] Jennifer Bernardini, CC:PSI:6, Internal Revenue Code of 1954). This Revenue Service, 1111 Constitution information will be used by the Service BILLING CODE 4830–01–P Avenue NW., Washington, DC 20224, to enter into a closing agreement with VerDate Sep<11>2014 17:13 Jun 26, 2015 Jkt 235001 PO 00000 Frm 00089 Fmt 4703 Sfmt 9990 E:\FR\FM\29JNN1.SGM 29JNN1


Document Created: 2015-12-15 14:24:57
Document Modified: 2015-12-15 14:24:57
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 August 28, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the regulations should be directed to Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., or through the internet at [email protected]
FR Citation80 FR 37049 
2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR