80 FR 52094 - Proposed Collection; Comment Request for Notice 2006-25

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 166 (August 27, 2015)

Page Range		52094-52095
FR Document		2015-21257

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 Notice 2006-25, Qualifying Gasification Project Program.

Federal Register, Volume 80 Issue 166 (Thursday, August 27, 2015)

[Federal Register Volume 80, Number 166 (Thursday, August 27, 2015)]
[Notices]
[Pages 52094-52095]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-21257]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2006-25

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
Notice 2006-25, Qualifying Gasification Project Program.

DATES: Written comments should be received on or before October 26, 
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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the notice should be directed to Martha R. Brinson, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224, or through the Internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Qualifying Gasification Project Program.
    Notice Number: 1545-2002.
    Abstract: This notice establishes the qualifying gasification 
project program under Sec.  48B of the Internal Revenue Code. The 
notice provides the time and manner for a taxpayer to apply for an 
allocation of qualifying gasification project credits.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business or other-for-profit organizations.
    Estimated Number of Respondents: 20.
    Estimated Time per Respondent: 51 minutes.
    Estimated Total Annual Reporting Burden Hours: 1,700.
    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

[[Page 52095]]

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: August 19, 2015.
Martha R. Brinson,
IRS, Tax Analyst.
[FR Doc. 2015-21257 Filed 8-26-15; 8:45 am]
 BILLING CODE 4830-01-P

52094 Federal Register / Vol. 80, No. 166 / Thursday, August 27, 2015 / Notices

permits to provide certain information 1313(d). When such nonbeverage ADDRESSES: Direct all written comments
regarding the money used to finance the products are exported, the industry to Christie A. Preston, Internal Revenue
business. The Right to Financial Privacy member submits TTB F 5100.4 and Service, Room 6129, 1111 Constitution
Act of 1978 (the Act; 12 U.S.C. 3401 et supporting documentation to TTB to Avenue NW., Washington, DC 20224.
seq.) limits government access to claim the remaining $1.00 per gallon of FOR FURTHER INFORMATION CONTACT:
records held by financial institutions, distilled spirits excise tax not Requests for additional information or
provides for certain procedures to gain previously claimed for domestic copies of the notice should be directed
access to such information, and requires drawback. TTB certifies the form to to Martha R. Brinson, Internal Revenue
that government agencies certify to a show that the excise taxes were Service, Room 6129, 1111 Constitution
financial institution that the agency has previously paid and not refunded. TTB Avenue NW., Washington, DC 20224, or
complied with all provisions of the Act. then sends the certified form and through the Internet, at
TTB F 5030.6 acts as both a customer supporting documents to the U.S. Martha.R.Brinson@irs.gov.
authorization that provides TTB the Customs and Border Protection to be SUPPLEMENTARY INFORMATION:
authority to receive the financial processed and for the refund of the Title: Qualifying Gasification Project
information and as the required remaining $1.00 per gallon paid in Program.
certification to the financial institution. excise taxes. TTB keeps a copy of the Notice Number: 1545–2002.
Current Actions: We are submitting form on file to compare with future Abstract: This notice establishes the
this information collection for extension submissions in order to prevent qualifying gasification project program
purposes only. The information duplication. under § 48B of the Internal Revenue
collection, estimated number of Current Actions: We are submitting Code. The notice provides the time and
respondents, and estimated number of this information collection for extension manner for a taxpayer to apply for an
burden hours remain unchanged. purposes only. The recordkeeping allocation of qualifying gasification
Type of Review: Extension of a requirements, estimated number of project credits.
currently approved collection. respondents, and estimated number of Current Actions: There are no changes
Affected Public: Businesses or other burden hours remain unchanged. being made to the notice at this time.
for-profits. Type of Review: Extension of a Type of Review: Extension of
Estimated Number of Respondents: currently approved collection. currently approved collection.
2,000. Affected Public: Businesses or other
Affected Public: Business or other-for-
Estimated Total Annual Burden for-profits.
Estimated Number of Respondents: profit organizations.
Hours: 500.
10. Estimated Number of Respondents:
Title: Liquors and Articles from
Estimated Total Annual Burden 20.
Puerto Rico or the Virgin Islands, TTB
Hours: 500. Estimated Time per Respondent: 51
REC 5530/3.
OMB Number: 1513–0089. minutes.
Dated: August 20, 2015. Estimated Total Annual Reporting
TTB Recordkeeping Requirement Amy R. Greenberg,
Number: REC 5530/3. Burden Hours: 1,700.
Director, Regulations and Rulings Division. The following paragraph applies to all
Abstract: TTB uses the records
required to be kept under this [FR Doc. 2015–21260 Filed 8–26–15; 8:45 am] of the collections of information covered
information collection to verify claims BILLING CODE 4810–31–P by this notice:
for drawback of the Federal excise tax An agency may not conduct or
paid on nonbeverage products brought sponsor, and a person is not required to
into the United States from Puerto Rico DEPARTMENT OF THE TREASURY respond to, a collection of information
and the U. S. Virgin Islands. unless the collection of information
Internal Revenue Service displays a valid OMB control number.
Current Actions: We are submitting
this information collection for extension Books or records relating to a collection
Proposed Collection; Comment
purposes only. The recordkeeping of information must be retained as long
Request for Notice 2006–25
requirements, estimated number of as their contents may become material
respondents, and estimated number of AGENCY: Internal Revenue Service (IRS), in the administration of any internal
burden hours remain unchanged. Treasury. revenue law. Generally, tax returns and
Type of Review: Extension of a ACTION: Notice and request for tax return information are confidential,
currently approved collection. comments. as required by 26 U.S.C. 6103.
Affected Public: Businesses or other Request for Comments: Comments
for-profits. SUMMARY: The Department of the submitted in response to this notice will
Estimated Number of Respondents: Treasury, as part of its continuing effort be summarized and/or included in the
20. to reduce paperwork and respondent request for OMB approval. All
Estimated Total Annual Burden burden, invites the general public and comments will become a matter of
Hours: 160. other Federal agencies to take this public record. Comments are invited on:
OMB Control Number: 1513–0131. opportunity to comment on proposed (a) Whether the collection of
Title: Certificate of Taxpaid Alcohol. and/or continuing information information is necessary for the proper
OMB Number: 1513–0131. collections, as required by the performance of the functions of the
TTB Form Number: F 5100.4. Paperwork Reduction Act of 1995, agency, including whether the
Abstract: Under 27 CFR 17.181, Public Law 104–13(44 U.S.C. information shall have practical utility;
rmajette on DSK2VPTVN1PROD with NOTICES

flavoring extracts, medicinal and toilet 3506(c)(2)(A)). Currently, the IRS is (b) the accuracy of the agency’s estimate
preparations, and perfume produced in soliciting comments concerning Notice of the burden of the collection of
the United States and then exported are 2006–25, Qualifying Gasification Project information; (c) ways to enhance the
eligible for drawback of all Federal Program. quality, utility, and clarity of the
alcohol excise taxes paid on the DATES: Written comments should be information to be collected; (d) ways to
distilled spirits used to make the received on or before October 26, 2015 minimize the burden of the collection of
product, as provided in 19 U.S.C. to be assured of consideration. information on respondents, including

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Federal Register / Vol. 80, No. 166 / Thursday, August 27, 2015 / Notices 52095

through the use of automated collection Type of Review: Extension of a to reduce paperwork and respondent
techniques or other forms of information currently approved collection. burden, invites the general public and
technology; and (e) estimates of capital Affected Public: Business or other for- other Federal agencies to take this
or start-up costs and costs of operation, profit organizations, and individuals. opportunity to comment on proposed
maintenance, and purchase of services Estimated Number of Responses: 350. and/or continuing information
to provide information. Estimated Time per Response: 11 collections, as required by the
Approved: August 19, 2015.
minutes. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Martha R. Brinson,
Hours: 67. 3506(c)(2)(A)). Currently, the IRS is
IRS, Tax Analyst. The following paragraph applies to all soliciting comments concerning
[FR Doc. 2015–21257 Filed 8–26–15; 8:45 am] of the collections of information covered Revenue Procedure 97–27, Changes in
BILLING CODE 4830–01–P by this notice: Methods of Accounting.
An agency may not conduct or
DATES: Written comments should be
sponsor, and a person is not required to
DEPARTMENT OF THE TREASURY received on or before October 26, 2015
respond to, a collection of information
to be assured of consideration.
unless the collection of information
Internal Revenue Service ADDRESSES: Direct all written comments
displays a valid OMB control number.
Books or records relating to a collection to Christie A. Preston, Internal Revenue
Proposed Collection; Comment Service, Room 6129, 1111 Constitution
Request for Form 1099–CAP of information must be retained as long
as their contents may become material Avenue NW., Washington, DC 20224.
AGENCY: Internal Revenue Service (IRS), in the administration of any internal FOR FURTHER INFORMATION CONTACT:
Treasury. revenue law. Generally, tax returns and Requests for additional information or
ACTION: Notice and request for tax return information are confidential, copies this revenue procedure should be
comments. as required by 26 U.S.C. 6103. directed to Martha R. Brinson, Internal
Request for Comments: Comments Revenue Service, Room 6129, 1111
SUMMARY: The Department of the submitted in response to this notice will Constitution Avenue NW., Washington,
Treasury, as part of its continuing effort be summarized and/or included in the DC 20224, or through the Internet at
to reduce paperwork and respondent request for OMB approval. All Martha.R.Brinson@irs.gov.
burden, invites the general public and comments will become a matter of SUPPLEMENTARY INFORMATION:
other Federal agencies to take this public record. Comments are invited on: Title: Changes in Methods of
opportunity to comment on proposed (a) Whether the collection of Accounting.
and/or continuing information information is necessary for the proper OMB Number: 1545–1541.
collections, as required by the performance of the functions of the Regulation Project Number: Revenue
Paperwork Reduction Act of 1995, agency, including whether the Procedure 97–27, as modified by
Public Law 104–13 (44 U.S.C. information shall have practical utility; Revenue Procedures 97–30 and Revenue
3506(c)(2)(A)). Currently, the IRS is (b) the accuracy of the agency’s estimate Procedure 2002–19.
soliciting comments concerning Form of the burden of the collection of Abstract: The information requested
1099–CAP, Changes in Corporate information; (c) ways to enhance the in Revenue Procedure 97–27 is required
Control and Capital Structure. quality, utility, and clarity of the in order for the Commissioner to
DATES: Written comments should be information to be collected; (d) ways to determine whether the taxpayer
received on or before October 26, 2015 minimize the burden of the collection of properly is requesting to change its
to be assured of consideration. information on respondents, including method of accounting and the terms and
through the use of automated collection conditions of that change.
ADDRESSES: Direct all written comments
techniques or other forms of information Current Actions: There are no changes
to Christie Preston, Internal Revenue
technology; and (e) estimates of capital being made to the revenue procedure at
Service, Room 6129, 1111 Constitution
or start-up costs and costs of operation, this time.
Avenue NW., Washington, DC 20224.
maintenance, and purchase of services Type of Review: Extension of a
FOR FURTHER INFORMATION CONTACT: currently approved collection.
to provide information.
Requests for additional information or Affected Public: Business or other for-
copies of the form and instructions Approved: August 18, 2015.
profit organizations, individuals, not-
should be directed to R. Joseph Durbala, R. Joseph Durbala, for-profit institutions, and farms.
at (202) 317–5746, or at Internal IRS, Tax Analyst. Estimated Number of Respondents:
Revenue Service, Room 6129, 1111 [FR Doc. 2015–21088 Filed 8–26–15; 8:45 am] 3,276.
Constitution Avenue NW., Washington, BILLING CODE 4830–01–P Estimated Time per Respondent: 2
DC 20224, or through the Internet, at hours, 46 minutes.
RJoseph.Durbala@irs.gov. Estimated Total Annual Burden
SUPPLEMENTARY INFORMATION: DEPARTMENT OF THE TREASURY Hours: 9,083.
Title: Changes in Corporate Control The following paragraph applies to all
and Capital Structure. Internal Revenue Service of the collections of information covered
OMB Number: 1545–1814. by this notice:
Proposed Collection; Comment An agency may not conduct or
Form Number: 1099–CAP.
Abstract: Any corporation that Request for Revenue Procedure sponsor, and a person is not required to
rmajette on DSK2VPTVN1PROD with NOTICES

undergoes reorganization under AGENCY: Internal Revenue Service (IRS), respond to, a collection of information
Regulation section 1.6043–4T with Treasury. unless the collection of information
stock, cash, and other property over ACTION: Notice and request for displays a valid OMB control number.
$100 million must file Form 1099–CAP comments. Books or records relating to a collection
with IRS shareholders. of information must be retained as long
Current Actions: There are no changes SUMMARY: The Department of the as their contents may become material
being made to the form at this time. Treasury, as part of its continuing effort in the administration of any internal

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Document Created: 2015-12-15 10:53:05
Document Modified: 2015-12-15 10:53:05

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 October 26, 2015 to be assured of consideration.
Contact		Requests for additional information or copies of the notice should be directed to Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at [email protected]
FR Citation		80 FR 52094

80 FR 52094 - Proposed Collection; Comment Request for Notice 2006-25

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 166 (August 27, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service