80 FR 45015 - Proposed Collection; Comment Request for Regulation Project
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 144 (July 28, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 144 (July 28, 2015)
| Page Range | 45015-45016 | |
| FR Document | 2015-18522 |
[Federal Register Volume 80, Number 144 (Tuesday, July 28, 2015)] [Notices] [Pages 45015-45016] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-18522] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project 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 [[Page 45016]] Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning qualified transportation fringe benefits. DATES: Written comments should be received on or before September 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 Kerry Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]. SUPPLEMENTARY INFORMATION: Title: Qualified Transportation Fringe Benefits. OMB Number: 1545-1676. Regulation Project Number: REG-113572-99. Abstract: These regulations provide guidance to employers that provide qualified transportation fringe benefits under section 132(f), including guidance to employers that provide cash reimbursement for qualified transportation fringes and employers that offer qualified transportation fringes in lieu of compensation. Employers that provide cash reimbursement are required to keep records of documentation received from employees who receive reimbursement. Employers that offer qualified transportation fringes in lieu of compensation are required to keep records of employee compensation reduction elections. 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, individual or households, and not-for-profit institutions. The burden is reflected in the burden for Form W-2. Estimated Total Annual Recordkeeping Burden: 7,020,000. Estimated Average Annual Recordkeeping Burden per Recordkeeper: The average annual recordkeeping burden will vary depending on the size of the employer. Estimated Average Annual Recordkeeping Burden per Recordkeeper: 26.5 hours. Estimated Number of Recordkeepers: 265,343. Estimated Total Annual Reporting Burden: 5,948,728 hours. Estimated Average Annual Reporting Burden per Respondent: 8 hours. Estimated Number of Respondents: 7,264,970. 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: July 10, 2015. Christie Preston, IRS Reports Clearance Officer. [FR Doc. 2015-18522 Filed 7-27-15; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 80, No. 144 / Tuesday, July 28, 2015 / Notices 45015
Geographic Region: ‘‘Florida’’ traverses United States Postal Service If the verified notice contains false or
The complete application is given in Zip Code 60542. misleading information, the exemption
DOT docket MARAD–2015–0092 at BNSF has certified that: (1) No local is void ab initio.
http://www.regulations.gov. Interested traffic has moved over the Line for at BNSF has filed a combined
parties may comment on the effect this least two years; (2) no overhead traffic environmental and historic report that
action may have on U.S. vessel builders has moved over the Line for at least two addresses the effects, if any, of the
or businesses in the U.S. that use U.S.- years; (3) no formal complaint filed by abandonment on the environment and
flag vessels. If MARAD determines, in a user of rail service on the Line (or by historic resources. OEA will issue an
accordance with 46 U.S.C. 12121 and a state or local government entity acting environmental assessment (EA) by July
MARAD’s regulations at 46 CFR part on behalf of such user) regarding 31, 2015. Interested persons may obtain
388, that the issuance of the waiver will cessation of service over the Line either a copy of the EA by writing to OEA
have an unduly adverse effect on a U.S.- is pending with the Surface (Room 1100, Surface Transportation
vessel builder or a business that uses Transportation Board (Board) or with Board, Washington, DC 20423–0001) or
U.S.-flag vessels in that business, a any U.S. District Court or has been by calling OEA at (202) 245–0305.
waiver will not be granted. Comments decided in favor of a complainant Assistance for the hearing impaired is
should refer to the docket number of within the two-year period; and (4) the available through the Federal
this notice and the vessel name in order requirements at 49 CFR 1105.7(c) Information Relay Service (FIRS) at
for MARAD to properly consider the (environmental report), 49 CFR 1105.11 (800) 877–8339. Comments on
comments. Comments should also state (transmittal letter), 49 CFR 1105.12 environmental and historic preservation
the commenter’s interest in the waiver (newspaper publication), and 49 CFR matters must be filed within 15 days
application, and address the waiver 1152.50(d)(1) (notice to governmental after the EA becomes available to the
criteria given in § 388.4 of MARAD’s agencies) have been met. public.
regulations at 46 CFR part 388. As a condition to this exemption, any Environmental, historic preservation,
employee adversely affected by the public use, or trail use/rail banking
Privacy Act abandonment shall be protected under conditions will be imposed, where
Anyone is able to search the Oregon Short Line Railroad— appropriate, in a subsequent decision.
electronic form of all comments Abandonment Portion Goshen Branch Pursuant to the provisions of 49 CFR
received into any of our dockets by the Between Firth & Ammon, in Bingham & 1152.29(e)(2), BNSF shall file a notice of
name of the individual submitting the Bonneville Counties, Idaho, 360 I.C.C. consummation with the Board to signify
comment (or signing the comment, if 91 (1979). To address whether this that it has exercised the authority
submitted on behalf of an association, condition adequately protects affected granted and fully abandoned the line. If
business, labor union, etc.). You may employees, a petition for partial consummation has not been effected by
review DOT’s complete Privacy Act revocation under 49 U.S.C. 10502(d) filing of a notice of consummation by
Statement in the Federal Register must be filed. July 28, 2016, and there are no legal or
published on April 11, 2000 (Volume Provided no formal expression of regulatory barriers to consummation,
intent to file an offer of financial the authority to abandon will
65, Number 70; Pages 19477–78).
assistance (OFA) has been received, this automatically expire.
By Order of the Maritime Administrator. exemption will be effective on August Board decisions and notices are
Dated: July 21, 2015. 27, 2015, unless stayed pending available on our Web site at
T. Mitchell Hudson, Jr., reconsideration. Petitions to stay that do ‘‘WWW.STB.DOT.GOV.’’
Secretary, Maritime Administration. not involve environmental issues,2
Decided: July 23, 2015.
[FR Doc. 2015–18500 Filed 7–27–15; 8:45 am] formal expressions of intent to file an
OFA under 49 CFR 1152.27(c)(2),3 and By the Board, Joseph H. Dettmar, Acting
BILLING CODE 4910–81–P Director, Office of Proceedings.
interim trail use/rail banking requests
under 49 CFR 1152.29 must be filed by Kenyatta Clay,
August 7, 2015. Petitions to reopen or Clarence Clerk.
DEPARTMENT OF TRANSPORTATION
requests for public use conditions under [FR Doc. 2015–18446 Filed 7–27–15; 8:45 am]
Surface Transportation Board 49 CFR 1152.28 must be filed by August BILLING CODE 4915–01–P
17, 2015, with the Surface
[Docket No. AB 6 (Sub-No. 489X)] Transportation Board, 395 E Street SW.,
Washington, DC 20423–0001. DEPARTMENT OF THE TREASURY
BNSF Railway Company— A copy of any petition filed with the
Abandonment Exemption—in Kane Board should be sent to applicant’s Internal Revenue Service
County, Ill. representative: Karl Morell, Karl Morell
& Associates, Suite 225, 655 Fifteenth Proposed Collection; Comment
BNSF Railway Company (BNSF) has Request for Regulation Project
St. NW., Washington, DC 20005.
filed a verified notice of exemption
under 49 CFR part 1152 subpart F— AGENCY: Internal Revenue Service (IRS),
sale to the Village of North Aurora to bring those
Exempt Abandonments to abandon 0.43 actions to the Board’s attention.
Treasury.
miles of rail line between milepost 4.0 2 The Board will grant a stay if an informed ACTION: Notice and request for
and milepost 3.57 in North Aurora, decision on environmental issues (whether raised comments.
asabaliauskas on DSK5VPTVN1PROD with NOTICES
by a party or by the Board’s Office of Environmental
Kane County, Ill. (the Line).1 The Line Analysis (OEA) in its independent investigation) SUMMARY: The Department of the
cannot be made before the exemption’s effective
1 BNSF states that the rail line between milepost date. See Exemption of Out-of-Serv. Rail Lines, 5
Treasury, as part of its continuing effort
3.57 and milepost 3.53 was abandoned in 2007 to I.C.C. 2d 377 (1989). Any request for a stay should to reduce paperwork and respondent
accommodate a highway expansion project, leaving be filed as soon as possible so that the Board may burden, invites the general public and
the Line as ‘‘an island,’’ i.e., severing it from the take appropriate action before the exemption’s other Federal agencies to take this
national rail system. In addition, BNSF says that the effective date.
Line was inadvertently salvaged as part of the 3 Each OFA must be accompanied by the filing
opportunity to comment on proposed
expansion project. It should not have required the fee, which is currently set at $1,600. See 49 CFR and/or continuing information
passage of 8 years and the occasion of the Line’s 1002.2(f)(25). collections, as required by the
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![45016 Federal Register / Vol. 80, No. 144 / Tuesday, July 28, 2015 / Notices
Paperwork Reduction Act of 1995, Estimated Average Annual Reporting collections, as required by the
Public Law 104–13 (44 U.S.C. Burden per Respondent: 8 hours. Paperwork Reduction Act of 1995,
3506(c)(2)(A)). Currently, the IRS is Estimated Number of Respondents: Public Law 104–13 (44 U.S.C.
soliciting comments concerning 7,264,970. 3506(c)(2)(A)). Currently, the IRS is
qualified transportation fringe benefits. The following paragraph applies to all soliciting comments concerning
DATES: Written comments should be of the collections of information covered Revenue Procedure 97–22, Examination
received on or before September 28, by this notice: of returns and claims for refund, credits
2015 to be assured of consideration. An agency may not conduct or or abatement; determination of correct
sponsor, and a person is not required to tax liability.
ADDRESSES: Direct all written comments
respond to, a collection of information DATES: Written comments should be
to Christie Preston, Internal Revenue
unless the collection of information received on or before September 28,
Service, Room 6129, 1111 Constitution
displays a valid OMB control number. 2015 to be assured of consideration.
Avenue NW., Washington, DC 20224.
Books or records relating to a collection
FOR FURTHER INFORMATION CONTACT: ADDRESSES: Direct all written comments
of information must be retained as long
Requests for additional information or to Christie A. Preston, Internal Revenue
as their contents may become material
copies of the regulations should be Service, Room 6129, 1111 Constitution
in the administration of any internal
directed to Kerry Dennis at Internal Avenue NW., Washington, DC 20224.
revenue law. Generally, tax returns and
Revenue Service, Room 6129, 1111 tax return information are confidential, FOR FURTHER INFORMATION CONTACT:
Constitution Avenue NW., Washington, as required by 26 U.S.C. 6103. Requests for additional information or
DC 20224, or through the Internet at Request for Comments: Comments copies of the revenue procedure should
Kerry.Dennis@irs.gov. submitted in response to this notice will be directed to Martha R. Brinson,
SUPPLEMENTARY INFORMATION: be summarized and/or included in the Internal Revenue Service, Room 6129,
Title: Qualified Transportation Fringe request for OMB approval. All 1111 Constitution Avenue NW.,
Benefits. comments will become a matter of Washington, DC 20224, or through the
OMB Number: 1545–1676. public record. Comments are invited on: Internet at Martha.R.Brinson@irs.gov.
Regulation Project Number: REG– (a) Whether the collection of SUPPLEMENTARY INFORMATION:
113572–99. information is necessary for the proper Title: Examination of returns and
Abstract: These regulations provide performance of the functions of the claims for refund, credits or abatement;
guidance to employers that provide agency, including whether the determination of correct tax liability.
qualified transportation fringe benefits information shall have practical utility; OMB Number: 1545–1533.
under section 132(f), including guidance (b) the accuracy of the agency’s estimate Revenue Procedure Number: Revenue
to employers that provide cash of the burden of the collection of Procedure 97–22.
reimbursement for qualified information; (c) ways to enhance the Abstract: This revenue procedure
transportation fringes and employers quality, utility, and clarity of the provides guidance to taxpayers who
that offer qualified transportation information to be collected; (d) ways to maintain books and records by using an
fringes in lieu of compensation. minimize the burden of the collection of electronic storage system that either
Employers that provide cash information on respondents, including images their paper books and records or
reimbursement are required to keep through the use of automated collection transfers their computerized books and
records of documentation received from techniques or other forms of information records to an electronic storage media,
employees who receive reimbursement. technology; and (e) estimates of capital such as an optical disk. The information
Employers that offer qualified or start-up costs and costs of operation, requested in the revenue procedure is
transportation fringes in lieu of maintenance, and purchase of services required to ensure that records
compensation are required to keep to provide information. maintained in an electronic storage
records of employee compensation system will constitute records within
Approved: July 10, 2015.
reduction elections. the meaning of Internal Revenue Code
Current Actions: There is no change to Christie Preston, section 6001.
this existing regulation. IRS Reports Clearance Officer. Current Actions: There are no changes
Type of Review: Extension of a [FR Doc. 2015–18522 Filed 7–27–15; 8:45 am] being made to this revenue procedure at
currently approved collection. BILLING CODE 4830–01–P this time.
Affected Public: Business or other for- Type of Review: Extension of a
profit organizations, individual or currently approved collection.
households, and not-for-profit DEPARTMENT OF THE TREASURY Affected Public: Individuals or
institutions. households, business or other for-profit
The burden is reflected in the burden Internal Revenue Service organizations, not-for-profit institutions,
for Form W–2. farms, Federal Government, and state,
Proposed Collection; Comment
Estimated Total Annual local or tribal governments.
Request for Revenue Procedure 97–22
Recordkeeping Burden: 7,020,000. Estimated Number of Respondents:
Estimated Average Annual AGENCY: Internal Revenue Service (IRS), 50,000.
Recordkeeping Burden per Treasury. Estimated Time per Respondent: 20
Recordkeeper: The average annual ACTION: Notice and request for hours, 1 minute.
Estimated Total Annual Burden
asabaliauskas on DSK5VPTVN1PROD with NOTICES
recordkeeping burden will vary comments.
depending on the size of the employer. Hours: 1,000,400.
Estimated Average Annual SUMMARY: The Department of the The following paragraph applies to all
Recordkeeping Burden per Treasury, as part of its continuing effort of the collections of information covered
Recordkeeper: 26.5 hours. to reduce paperwork and respondent by this notice:
Estimated Number of Recordkeepers: burden, invites the general public and An agency may not conduct or
265,343. other Federal agencies to take this sponsor, and a person is not required to
Estimated Total Annual Reporting opportunity to comment on proposed respond to, a collection of information
Burden: 5,948,728 hours. and/or continuing information unless the collection of information
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Document Created: 2018-02-23 09:28:14
Document Modified: 2018-02-23 09:28:14
| 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 September 28, 2015 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the regulations should be directed to Kerry Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected] | |
| FR Citation | 80 FR 45015 |
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