80_FR_52037 80 FR 51872 - Proposed Collection; Comment Request for Form 8281

80 FR 51872 - Proposed Collection; Comment Request for Form 8281

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 165 (August 26, 2015)

Page Range51872-51873
FR Document2015-21085

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 Form 8281, Information Return for Publicity Offered Original Issue Discount Instructions.

Federal Register, Volume 80 Issue 165 (Wednesday, August 26, 2015)
[Federal Register Volume 80, Number 165 (Wednesday, August 26, 2015)]
[Notices]
[Pages 51872-51873]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-21085]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8281

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 
Form 8281, Information Return for Publicity Offered Original Issue 
Discount Instructions.

DATES: Written comments should be received on or before October 26, 
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 form and instructions should be directed to R. Joseph 
Durbala at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or at (202) 317-5746, or through the 
Internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Information Return for Publicity Offered Original Issue 
Discount Instruments.
    OMB Number: 1545-0887.
    Form Number: 8281.
    Abstract: Internal Code section 1275(c)(2) requires the furnishing 
of certain information to the IRS by issuers of publicity offered debt 
instruments having original issue discount. Regulations section 1.1275-
3 prescribes that Form 8281 shall be used for this purpose. The 
information on Form 8281 is used to update Publication 1212, List of 
Original Issue Discount Instruments.
    Current Actions: There are no changes being made to Form 8281 at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations.
    Estimated Number of Responses: 500.
    Estimated Number of Response: 6 hours, 7 minutes.
    Estimated Total Annual Burden Hours: 3,060.
    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

[[Page 51873]]

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: August 18, 2015.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2015-21085 Filed 8-25-15; 8:45 am]
 BILLING CODE 4830-01-P



                                               51872                      Federal Register / Vol. 80, No. 165 / Wednesday, August 26, 2015 / Notices

                                               tel.: 202/622–2420, Assistant Director                        Number 0430.033.662 (Belgium); Branch           copies of the form and instructions
                                               for Sanctions Compliance & Evaluation,                        Unit Number 2030.515.945 (Belgium);             should be directed to R. Joseph Durbala
                                               tel.: 202/622–2490, Assistant Director                        Enterprise Number 0430.033.662                  at Internal Revenue Service, Room 6129,
                                                                                                             (Belgium) [CAR].
                                               for Licensing, tel.: 202/622–2480, Office                                                                     1111 Constitution Avenue NW.,
                                               of Foreign Assets Control, or Chief                       OFAC supplemented the                               Washington, DC 20224, or at (202) 317–
                                               Counsel (Foreign Assets Control), tel.:                 identification information for one                    5746, or through the Internet at
                                               202/622–2410, Office of the General                     individual whose property and interests               RJoseph.Durbala@irs.gov.
                                               Counsel, Department of the Treasury                     in property are blocked pursuant to E.O.              SUPPLEMENTARY INFORMATION:
                                               (not toll free numbers).                                13667. The supplemental identification                   Title: Information Return for Publicity
                                               SUPPLEMENTARY INFORMATION:
                                                                                                       information for the individual is as                  Offered Original Issue Discount
                                                                                                       follows:                                              Instruments.
                                               Electronic and Facsimile Availability                     MISKINE, Abdoulaye (a.k.a. KOUMTA                      OMB Number: 1545–0887.
                                                 The SDN List and additional                           MADJI, Martin; a.k.a. KOUMTAMADJI,                       Form Number: 8281.
                                               information concerning OFAC sanctions                   Martin Nadingar; a.k.a. NKOUMTAMADJI,                    Abstract: Internal Code section
                                               programs are available from OFAC’s                      Martin), Congo, Republic of the; DOB 05 Oct
                                                                                                       1965; alt. DOB 03 Mar 1965; POB Kobo,
                                                                                                                                                             1275(c)(2) requires the furnishing of
                                               Web site (www.treasury.gov/ofac).                       Central African Republic; alt. POB Ndinaba,           certain information to the IRS by issuers
                                               Certain general information pertaining                  Chad; nationality Chad; General (individual)          of publicity offered debt instruments
                                               to OFAC’s sanctions programs is also                    [CAR].                                                having original issue discount.
                                               available via facsimile through a 24-                                                                         Regulations section 1.1275–3 prescribes
                                                                                                         OFAC removed the following
                                               hour fax-on-demand service, tel.: 202/                                                                        that Form 8281 shall be used for this
                                                                                                       individual from the SDN List:
                                               622–0077.                                                                                                     purpose. The information on Form 8281
                                                                                                         YAKITE, Levi (a.k.a. YAKETE, Levy; a.k.a.           is used to update Publication 1212, List
                                               Notice of OFAC Actions                                  YAKITE, Levy), Cameroon; DOB 1965; Anti-
                                                                                                       Balaka Political Coordinator (individual)
                                                                                                                                                             of Original Issue Discount Instruments.
                                                  On August 21, 2015, OFAC blocked                                                                              Current Actions: There are no changes
                                                                                                       [CAR].
                                               the property and interests in property of                                                                     being made to Form 8281 at this time.
                                               the following three individuals and two                   Dated: August 21, 2015.
                                                                                                                                                                Type of Review: Extension of a
                                               entities pursuant to E.O. 13667,                        Andrea M. Gacki,                                      currently approved collection.
                                               ‘‘Blocking Property of Certain Persons                  Acting Director, Office of Foreign Assets                Affected Public: Businesses or other
                                               Contributing to the Conflict in the                     Control.                                              for-profit organizations.
                                               Central African Republic’’:                             [FR Doc. 2015–21114 Filed 8–25–15; 8:45 am]              Estimated Number of Responses: 500.
                                               Individuals
                                                                                                       BILLING CODE 4810–AL–P                                   Estimated Number of Response: 6
                                                                                                                                                             hours, 7 minutes.
                                               1. YOUNOUS, Oumar (a.k.a. ABDOULAY,                                                                              Estimated Total Annual Burden
                                                   Oumar Younnes; a.k.a. ABDOULAY,                     DEPARTMENT OF THE TREASURY                            Hours: 3,060.
                                                   Oumar Younous; a.k.a. M’BETIBANGUI,
                                                   Oumar Younous; a.k.a. SODIAM, Oumar;                Internal Revenue Service                                 The following paragraph applies to all
                                                   a.k.a. YOUNOUS, Omar; a.k.a. YUNUS,                                                                       of the collections of information covered
                                                   ‘Umar), Bria, Haute-Kotto Prefecture,               Proposed Collection; Comment                          by this notice:
                                                   Central African Republic; Birao, Vakaga             Request for Form 8281                                    An agency may not conduct or
                                                   Prefecture, Central African Republic;                                                                     sponsor, and a person is not required to
                                                   Darfur, Sudan; DOB 02 Apr 1970; POB                 AGENCY: Internal Revenue Service (IRS),               respond to, a collection of information
                                                   Tullus, Southern Darfur, Sudan;                     Treasury.                                             unless the collection of information
                                                   nationality Sudan; Passport D00000898               ACTION: Notice and request for                        displays a valid OMB control number.
                                                   issued 04 Nov 2013 (individual) [CAR].              comments.                                             Books or records relating to a collection
                                               2. SOUSSOU, Habib (a.k.a. ABIB, Soussou;
                                                   a.k.a. HABIB, Soussou; a.k.a. SAIDOU,               SUMMARY:   The Department of the                      of information must be retained as long
                                                   Habib), Boda, Lobaye Prefecture, Central            Treasury, as part of its continuing effort            as their contents may become material
                                                   African Republic; DOB 13 Mar 1980;                  to reduce paperwork and respondent                    in the administration of any internal
                                                   nationality Central African Republic                burden, invites the general public and                revenue law. Generally, tax returns and
                                                   (individual) [CAR].
                                                                                                       other Federal agencies to take this                   tax return information are confidential,
                                               3. YEKATOM, Alfred (a.k.a. EKATOM,                                                                            as required by 26 U.S.C. 6103.
                                                   Alfred; a.k.a. SARAGBA, Alfred; a.k.a.              opportunity to comment on proposed
                                                                                                       and/or continuing information                            Request for Comments: Comments
                                                   YEKATOM SARAGBA, Alfred; a.k.a.                                                                           submitted in response to this notice will
                                                   ‘‘Rambo’’; a.k.a. ‘‘Rambot’’; a.k.a.                collections, as required by the
                                                                                                       Paperwork Reduction Act of 1995,                      be summarized and/or included in the
                                                   ‘‘Rombhot’’; a.k.a. ‘‘Romboh’’; a.k.a.
                                                   ‘‘Rombot’’), Mbaiki, Lobaye Prefecture,             Public Law 104–13 (44 U.S.C.                          request for OMB approval. All
                                                   Central African Republic; Bimbo,                    3506(c)(2)(A)). Currently, the IRS is                 comments will become a matter of
                                                   Ombella-Mpoko Prefecture, Central                   soliciting comments concerning Form                   public record. Comments are invited on:
                                                   African Republic; DOB 23 Jun 1976; POB              8281, Information Return for Publicity                (a) Whether the collection of
                                                   Central African Republic; nationality
                                                                                                       Offered Original Issue Discount                       information is necessary for the proper
                                                   Central African Republic (individual)                                                                     performance of the functions of the
                                                   [CAR].                                              Instructions.
                                                                                                                                                             agency, including whether the
                                                                                                       DATES: Written comments should be                     information shall have practical utility;
                                               Entities
                                                                                                       received on or before October 26, 2015                (b) the accuracy of the agency’s estimate
rmajette on DSK7SPTVN1PROD with NOTICES




                                               1. BADICA (a.k.a. BUREAU D’ACHAT DE                     to be assured of consideration.                       of the burden of the collection of
                                                   DIAMANT EN CENTRAFRIQUE), BP                        ADDRESSES: Direct all written comments                information; (c) ways to enhance the
                                                   333, Bangui, Central African Republic               to Christie Preston, Internal Revenue
                                                   [CAR].
                                                                                                                                                             quality, utility, and clarity of the
                                               2. KARDIAM (a.k.a. CARDIAM; a.k.a.
                                                                                                       Service, Room 6129, 1111 Constitution                 information to be collected; (d) ways to
                                                   KARDIAM BVBA), Hoveniersstraat 30,                  Avenue NW., Washington, DC 20224.                     minimize the burden of the collection of
                                                   Box 145, Antwerp 2018, Belgium; Email               FOR FURTHER INFORMATION CONTACT:                      information on respondents, including
                                                   Address kardiam.bvba@skynet.be; V.A.T.              Requests for additional information or                through the use of automated collection


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                                                                          Federal Register / Vol. 80, No. 165 / Wednesday, August 26, 2015 / Notices                                           51873

                                               techniques or other forms of information                business location, or the identity of your            DEPARTMENT OF THE TREASURY
                                               technology; and (e) estimates of capital                responsible party.
                                               or start-up costs and costs of operation,                                                                     Internal Revenue Service
                                                                                                          Current Actions: There are no changes
                                               maintenance, and purchase of services                   being made to the form at this time.
                                               to provide information.                                                                                       Proposed Collection; Comment
                                                                                                          Type of Review: Extension of a                     Request for Form 5735
                                                 Approved: August 18, 2015.
                                                                                                       currently approved collection.
                                               R. Joseph Durbala,                                                                                            AGENCY: Internal Revenue Service (IRS),
                                               IRS, Tax Analyst.
                                                                                                          Affected Public: Individuals or                    Treasury.
                                                                                                       households, business or other for-profit              ACTION: Notice and request for
                                               [FR Doc. 2015–21085 Filed 8–25–15; 8:45 am]
                                                                                                       organizations, not-for-profit institutions,           comments.
                                               BILLING CODE 4830–01–P
                                                                                                       farms, and Federal, state, local or tribal
                                                                                                       governments.                                          SUMMARY:   The Department of the
                                                                                                                                                             Treasury, as part of its continuing effort
                                               DEPARTMENT OF THE TREASURY                                 Estimated Number of Respondents:
                                                                                                                                                             to reduce paperwork and respondent
                                                                                                       1,000,000.
                                               Internal Revenue Service                                                                                      burden, invites the general public and
                                                                                                          Estimated Time per Respondent: 16                  other Federal agencies to take this
                                               Proposed Collection; Comment                            min.                                                  opportunity to comment on proposed
                                               Request for Form 8822 and 8822–B                           Estimated Total Annual Burden                      and/or continuing information
                                                                                                       Hours: 264,792.                                       collections, as required by the
                                               AGENCY: Internal Revenue Service (IRS),                                                                       Paperwork Reduction Act of 1995,
                                               Treasury.                                                  The following paragraph applies to all             Public Law 104–13 (44 U.S.C.
                                               ACTION: Notice and request for                          of the collections of information covered             3506(c)(2)(A)). Currently, the IRS is
                                               comments.                                               by this notice:                                       soliciting comments concerning Form
                                                                                                          An agency may not conduct or                       5735, American Samoa Economic
                                               SUMMARY:   The Department of the
                                                                                                       sponsor, and a person is not required to              Development Credit.
                                               Treasury, as part of its continuing effort
                                               to reduce paperwork and respondent                      respond to, a collection of information               DATES: Written comments should be
                                               burden, invites the general public and                  unless the collection of information                  received on or before October 26, 2015
                                               other Federal agencies to take this                     displays a valid OMB control number.                  to be assured of consideration.
                                               opportunity to comment on proposed                      Books or records relating to a collection             ADDRESSES: Direct all written comments
                                               and/or continuing information                           of information must be retained as long               to Christie Preston, Internal Revenue
                                               collections, as required by the                         as their contents may become material                 Service, Room 6129, 1111 Constitution
                                               Paperwork Reduction Act of 1995,                        in the administration of any internal                 Avenue NW., Washington, DC 20224.
                                               Public Law 104–13 (44 U.S.C.                            revenue law. Generally, tax returns and               FOR FURTHER INFORMATION CONTACT:
                                               3506(c)(2)(A)). Currently, the IRS is                   tax return information are confidential,              Requests for additional information or
                                               soliciting comments concerning Form                     as required by 26 U.S.C. 6103.                        copies of the form and instructions
                                               8822, Change of Address and Form                           Request for Comments: Comments                     should be directed to R. Joseph Durbala,
                                               8822–B, Change of Address or                            submitted in response to this notice will             at (202) 317–5746, or at Internal
                                               Responsible Party—Business.                             be summarized and/or included in the                  Revenue Service, Room 6129, 1111
                                               DATES: Written comments should be                       request for OMB approval. All                         Constitution Avenue NW., Washington,
                                               received on or before October 26, 2015                  comments will become a matter of                      DC 20224, or through the Internet at
                                               to be assured of consideration.                                                                               RJoseph.Durbala@irs.gov.
                                                                                                       public record. Comments are invited on:
                                               ADDRESSES: Direct all written comments                                                                        SUPPLEMENTARY INFORMATION:
                                                                                                       (a) Whether the collection of
                                               to Christie Preston, Internal Revenue                                                                            Title: American Samoa Economic
                                                                                                       information is necessary for the proper
                                               Service, Room 6129, 1111 Constitution                                                                         Development Credit.
                                                                                                       performance of the functions of the                      OMB Number: 1545–0217.
                                               Avenue NW., Washington, DC 20224.                       agency, including whether the                            Form Number: Form 5735.
                                               FOR FURTHER INFORMATION CONTACT:                        information shall have practical utility;                Abstract: Form 5735 is used to figure
                                               Requests for additional information or                  (b) the accuracy of the agency’s estimate             the American Samoa economic
                                               copies of the form and instructions                     of the burden of the collection of                    development credit under section 30A.
                                               should be directed to R. Joseph Durbala,                information; (c) ways to enhance the                  The credit is generally allowed against
                                               (202) 317–5746, Internal Revenue                        quality, utility, and clarity of the                  income tax imposed by Chapter 1. The
                                               Service, Room 6129, 1111 Constitution                   information to be collected; (d) ways to              credit is not allowed against the
                                               Avenue NW., Washington, DC 20224, or                    minimize the burden of the collection of              following taxes:
                                               through the Internet at                                 information on respondents, including                    1. Tax on accumulated earnings
                                               RJoseph.Durbala@irs.gov.                                through the use of automated collection               (section 531).
                                               SUPPLEMENTARY INFORMATION:                              techniques or other forms of information                 2. Personal holding company tax
                                                 Title: Change of Address, Change of                   technology; and (e) estimates of capital              (section 541).
                                               Address or Responsible Party—                           or start-up costs and costs of operation,                3. Additional tax for recovery of
                                               Business.                                               maintenance, and purchase of services                 foreign expropriation losses (section
                                                 OMB Number: 1545–1163.                                                                                      1351).
                                                                                                       to provide information.
                                                 Form Number: Form 8822, 8822–B.                                                                                4. Recapture of investment credit
rmajette on DSK7SPTVN1PROD with NOTICES




                                                 Abstract: Form 8822 is used by                          Approved: August 18, 2015.                          (section 50).
                                               taxpayers to notify the Internal Revenue                R. Joseph Durbala,                                       5. Recapture of low-income housing
                                               Service that they have changed their                    IRS, Tax Analyst.                                     credit (section 42(j)(4)(D)).
                                               home or business address or business                    [FR Doc. 2015–21058 Filed 8–25–15; 8:45 am]              6. Recapture of Indian employment
                                               location. Use Form 8822–B to notify the                                                                       credit (section 45A).
                                                                                                       BILLING CODE 4830–01–P
                                               Internal Revenue Service if you changed                                                                          Current Actions: There are no changes
                                               your business mailing address, your                                                                           being made to the forms at this time.


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Document Created: 2015-12-15 10:59:12
Document Modified: 2015-12-15 10:59:12
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 October 26, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 317-5746, or through the Internet at [email protected]
FR Citation80 FR 51872 

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