80 FR 44196 - Taxpayer Advocacy Panel Meeting Cancellation

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 142 (July 24, 2015)

Page Range		44196-44196
FR Document		2015-18116

Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Joint Committee scheduled for Wednesday, July 29, 2015, at 1:00 p.m. Eastern Time via teleconference, which was originally published in the Federal Register on June 5, 2015, (Volume 80, Number 108, Page 32205). The meeting is cancelled pending face-to-face meeting in August 2015.

Federal Register, Volume 80 Issue 142 (Friday, July 24, 2015)

[Federal Register Volume 80, Number 142 (Friday, July 24, 2015)]
[Notices]
[Page 44196]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-18116]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Taxpayer Advocacy Panel Meeting Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of meeting cancellation.

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SUMMARY: Notice is hereby given of the cancellation of the open meeting 
of the Taxpayer Advocacy Panel Joint Committee scheduled for Wednesday, 
July 29, 2015, at 1:00 p.m. Eastern Time via teleconference, which was 
originally published in the Federal Register on June 5, 2015, (Volume 
80, Number 108, Page 32205).
    The meeting is cancelled pending face-to-face meeting in August 
2015.

FOR FURTHER INFORMATION CONTACT: Lisa Billups at 1-888-912-1227 or 214-
413-6523.

    Dated: July 20, 2015.
Sheila Andrews,
Director, Taxpayer Advocacy Panel.
[FR Doc. 2015-18116 Filed 7-23-15; 8:45 am]
 BILLING CODE 4830-01-P

44196 Federal Register / Vol. 80, No. 142 / Friday, July 24, 2015 / Notices

Number: The Financial Management SUMMARY: Notice is hereby given of the to the Regulatory Flexibility Act (5
Service (FMS) and the Bureau of Public cancellation of the open meeting of the U.S.C. chapter 6).
Debt (BPD) have consolidated to become Taxpayer Advocacy Panel Joint
Kirsten B. Wielobob,
the Bureau of the Fiscal Service (Fiscal Committee scheduled for Wednesday,
Service). Information collection requests Chief, Appeals.
July 29, 2015, at 1:00 p.m. Eastern Time
previously held separately by FMS and via teleconference, which was originally The Art Advisory Panel of the Commissioner
BPD will now be identified by a 1530 published in the Federal Register on of Internal Revenue
prefix, designating Fiscal Service. June 5, 2015, (Volume 80, Number 108,
Form Number: SF–1055. Annual Summary Report for Fiscal Year 2014
Page 32205). (Closed meeting activity)
Abstract: The information is required The meeting is cancelled pending
to determine who is entitled to funds of face-to-face meeting in August 2015. Overview
a deceased Postal Savings depositor or FOR FURTHER INFORMATION CONTACT: Lisa Created in 1968, the Art Advisory Panel of
deceased award holder. The form Billups at 1–888–912–1227 or 214–413– the Commissioner of Internal Revenue (the
properly completed with supporting 6523. Panel) provides advice and makes
documents enables the Judgement Fund recommendations to the Art Appraisal
Branch to decide who is legally entitled Dated: July 20, 2015. Services (AAS) unit in the Office of Appeals
to payment. Sheila Andrews, for the Internal Revenue Service (IRS).
Current Actions: Extension of a Director, Taxpayer Advocacy Panel. Chartered under the Federal Advisory
Committee Act (FACA), the Panel helps the
currently approved collection. [FR Doc. 2015–18116 Filed 7–23–15; 8:45 am]
IRS review and evaluate the acceptability of
Type of Review: Regular. BILLING CODE 4830–01–P tangible personal property appraisals
Affected Public: Business or other for- taxpayers submit to support the fair market
profit. value claimed on the wide range of works of
Estimated Number of Respondents: DEPARTMENT OF THE TREASURY art involved in income, estate, and gift tax
400. returns.
Estimated Time per Respondent: 27 Internal Revenue Service When a tax return selected for audit
minutes. includes an appraisal of a single work of art
Estimated Total Annual Burden Art Advisory Panel—Notice of or cultural property valued at $50,000 or
Hours: 180. Availability of Report of 2014 Closed more, the IRS examining agent or appeals
Request for Comments: Comments Meetings officer must refer the case to AAS for
submitted in response to this notice will possible referral to the Panel, unless a
be summarized and/or included in the AGENCY: Internal Revenue Service, specific exception exists. The AAS staff
request for OMB approval. All Treasury. supports and coordinates the Panel meetings,
ACTION: Notice. while the AAS appraisers independently
comments will become a matter of review taxpayers’ appraisals for art works not
public record. Comments are invited on: SUMMARY: Pursuant to 5 U.S.C. App. 2, referred to the Panel.
(a) Whether the collection of section 10(d), of the Federal Advisory The Panel provides essential information
information is necessary for the proper Committee Act, and 5 U.S.C. 552b, of to help foster voluntary compliance. The
performance of the functions of the information and recommendations play an
the Government in the Sunshine Act, a important role in the IRS’s efforts to cost-
agency, including whether the report summarizing the closed meeting
information shall have practical utility; effectively address the potentially high abuse
activities of the Art Advisory Panel area of art valuation. The panelists provide
(b) the accuracy of the agency’s estimate during Fiscal Year 2014 has been information, advice, and insight into the
of the burden of the collection of prepared. A copy of this report has been world of art which cannot be obtained
information; (c) ways to enhance the filed with the Assistant Secretary for effectively from within the IRS. The Panel
quality, utility, and clarity of the Management of the Department of the does not duplicate work performed in the
information to be collected; (d) ways to Treasury. IRS. The AAS appraisers review appraisals
minimize the burden of the collection of by researching publicly available
information on respondents, including DATES: Effective Date: This notice is information; the Panel provides additional
through the use of automated collection effective July 24, 2015. knowledge of private sales based on their
ADDRESSES: The report is available for personal experience as dealers, scholars, and
techniques or other forms of information
museum curators, and from information
technology; and (e) estimates of capital public inspection and requests for
obtained from other members of their
or start-up costs and costs of operation, copies should be addressed to: Internal relatively small industry. The panelists’
maintenance, and purchase of services Revenue Service, Freedom of knowledge is particularly beneficial when
to provide information. Information Reading Room, Room 1621, questions exist about the authenticity or
Dated: July 21, 2015.
1111 Constitution Avenue NW., condition of works of art.
Washington, DC 20224, Telephone Art Appraisal Services takes steps to
Bruce A. Sharp, ensure objectivity and taxpayer privacy.
number (202) 622–5164 (not a toll free
Bureau Clearance Officer. Information provided to the panelists does
number). The report is also available at
[FR Doc. 2015–18195 Filed 7–23–15; 8:45 am] www.irs.gov. not include the taxpayer’s name, the type of
BILLING CODE 4810–AS–P tax, the tax consequences of any adjustments
FOR FURTHER INFORMATION CONTACT: to the value, or who did the appraisal. To
Maricarmen R. Cuello, AP:SO:AAS, minimize the possibility that panelists
DEPARTMENT OF THE TREASURY Internal Revenue Service/Appeals, 51 recognize a taxpayer’s entire collection, the
SW. 1st Avenue, Room 1014, Miami, FL art works are usually discussed in
asabaliauskas on DSK5VPTVN1PROD with NOTICES

Internal Revenue Service 33130, telephone (305) 982–5364 (not a alphabetical order by artist or, in the case of
toll free telephone number). decorative art, by object type. If there is a
Taxpayer Advocacy Panel Meeting conflict of interest with a panelist and a work
SUPPLEMENTARY INFORMATION: It has been
Cancellation of art under review, the panelist does not
determined that this document is not a participate in the discussion and is excused
AGENCY: Internal Revenue Service (IRS), major rule as defined in E.O. 12291 and from that portion of the meeting.
Treasury. that a regulatory impact analysis Before Panel meetings, AAS appraisers
therefore, is not required. Neither does send photographs and written materials to
ACTION: Notice of meeting cancellation.
this document constitute a rule subject the panelists about the works of art under

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Document Created: 2018-02-23 09:25:18
Document Modified: 2018-02-23 09:25:18

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 of meeting cancellation.
Contact		Lisa Billups at 1-888-912-1227 or 214- 413-6523.
FR Citation		80 FR 44196

80 FR 44196 - Taxpayer Advocacy Panel Meeting Cancellation

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 142 (July 24, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service