80_FR_53399 80 FR 53229 - Proposed Collection; Comment Request for Regulation Project

80 FR 53229 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 170 (September 2, 2015)

Page Range53229-53230
FR Document2015-21762

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 timely mailing treated as timely filing.

Federal Register, Volume 80 Issue 170 (Wednesday, September 2, 2015) 
[Federal Register Volume 80, Number 170 (Wednesday, September 2, 2015)]
[Notices]
[Pages 53229-53230]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-21762]


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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.

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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 
timely mailing treated as timely filing.

DATES: Written comments should be received on or before November 2, 
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 regulation should be directed to R. Joseph Durbala, at 
(202) 317-5746, or at Internal Revenue Service, Room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the internet 
at RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Timely Mailing Treated As Timely Filing.
    OMB Number: 1545-1899.
    Regulation Project Number: TD 9543 and RP 97-19.
    Abstract: This information collection contains regulations amending 
a Treasury Regulation to provide guidance as to the only ways to 
establish prima facie evidence of delivery of documents that have a 
filing deadline prescribed by the internal revenue laws, absent direct 
proof of actual delivery. The regulations are necessary to provide 
greater certainty on this issue and to provide specific guidance. The 
regulations affect taxpayers who mail Federal tax documents to the 
Internal Revenue Service or the United States Tax Court. Procedure 97-
19 provides the criteria that will be used by the IRS to determine 
whether a private delivery service qualifies as a designated Private 
Delivery Service under section 7502 of the Internal Revenue Code.
    Current Actions: As currently cleared the separate reporting of 
burden under different approval numbers (1545-1535 and 1545-1899), may 
prove to be misleading and is in need of clarification. The combining 
of the requirements under one approval number (1545-1899) is intended 
to clarify any misunderstanding.

[[Page 53230]]

    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, federal 
government and state, local, or tribal government.
    The estimated burden related to RP 97-19:
    Estimated Number of Respondents: 5.
    Estimated Time per Respondent: 613 hours 48 minutes.
    Estimated Total Annual Burden Hours: 3,069.
    The estimated related to TD 9543:
    Estimated Number of Respondents: 10,847,647.
    Estimated Time per Respondent: 6 minutes.
    Estimated Total Annual Burden Hours: 1,084,765.
    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: August 21, 2015.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2015-21762 Filed 9-1-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices 53229 sanctions against significant foreign 1969885 (Colombia) (individual) Notice and request for ACTION: narcotics traffickers and their [SDNTK]. comments. organizations on a worldwide basis, 4. SANCHEZ REY, Hernando, c/o SERVICIOS TURISTICOS EL GALERON LLANERO SUMMARY: The Department of the with the objective of denying their LTDA., San Martin, Meta, Colombia; c/ Treasury, as part of its continuing effort businesses and agents access to the U.S. o SUCESORES DE HERNANDO financial system and to the benefits of to reduce paperwork and respondent SANCHEZ V S.C.S., Bogota, Colombia; burden, invites the general public and trade and transactions involving U.S. Avenida 19 No. 118–30 Of. 302, Bogota, persons and entities. Colombia; DOB 08 Jul 1974; Cedula No. other Federal agencies to take this The Kingpin Act blocks all property 79626433 (Colombia); Matricula opportunity to comment on proposed and interests in property, subject to U.S. Mercantil No. 1738008 (Colombia) and/or continuing information jurisdiction, owned or controlled by (individual) [SDNTK]. collections, as required by the significant foreign narcotics traffickers 5. NUNEZ BEDOYA, Jose Antonio, Calle Lic. Paperwork Reduction Act of 1995, as identified by the President. In Benito Juarez No. 396, Interior No. 5, Public Law 104–13(44 U.S.C. Colonia Centro, Culiacan, Sinaloa 80000, 3506(c)(2)(A)). Currently, the IRS is addition, the Secretary of the Treasury Mexico; DOB 21 Dec 1941; POB Sinaloa, soliciting comments concerning timely consults with the Attorney General, the Mexico; nationality Mexico; citizen Director of the Central Intelligence mailing treated as timely filing. Mexico; R.F.C. NUBA411221867 Agency, the Director of the Federal (Mexico); C.U.R.P. DATES: Written comments should be Bureau of Investigation, the NUBA411221HSLXDN05 (Mexico) received on or before November 2, 2015 Administrator of the Drug Enforcement (individual) [SDNTK]. to be assured of consideration. Administration, the Secretary of ADDRESSES: Direct all written comments Entities Defense, the Secretary of State, and the to Christie Preston, Internal Revenue Secretary of Homeland Security when 1. AGROVET EL REMANSO, Carrera 35A No. Service, Room 6129, 1111 Constitution designating and blocking the property or 17B–05 Sur, Bogota, Colombia; Carrera Avenue NW., Washington, DC 20224. interests in property, subject to U.S. 86 Sur No. 24A–19 Bdg. 79 L–3, Bogota, Colombia; Matricula Mercantil No. FOR FURTHER INFORMATION CONTACT: jurisdiction, of persons or entities found Requests for additional information or 1095044 (Colombia) [SDNTK]. to be: (1) Materially assisting in, or 2. SUCESORES DE HERNANDO SANCHEZ V copies of the regulation should be providing financial or technological S.C.S., Avenida 19 No. 118–30 Ofc. 302, directed to R. Joseph Durbala, at (202) support for or to, or providing goods or Bogota, Colombia; La Dorada, Caldas, 317–5746, or at Internal Revenue services in support of, the international Colombia; San Martin, Meta, Colombia; Service, Room 6129, 1111 Constitution narcotics trafficking activities of a NIT # 860071634–3 (Colombia) Avenue NW., Washington, DC 20224, or person designated pursuant to the [SDNTK]. through the internet at Kingpin Act; (2) owned, controlled, or 3. SERVICIOS TURISTICOS EL GALERON LLANERO LTDA. (a.k.a. PARADOR RJoseph.Durbala@irs.gov. directed by, or acting for or on behalf of, SUPPLEMENTARY INFORMATION: TURISTICO Y HOTEL GALERON a person designated pursuant to the Title: Timely Mailing Treated As LLANERO), Avenida 19 No. 118–30 Ofc. Kingpin Act; and/or (3) playing a 302, Bogota, Colombia; Calle 6 No. 17– Timely Filing. significant role in international 99, San Martin, Meta, Colombia; NIT # OMB Number: 1545–1899. narcotics trafficking. 900025014–6 (Colombia) [SDNTK]. Regulation Project Number: TD 9543 On August 27, 2015, the Associate Additionally, on August 27, 2015, the and RP 97–19. Director of the Office of Global Associate Director of the Office of Abstract: This information collection Targeting removed from the SDN List Global Targeting updated the SDN contains regulations amending a the individuals and entities listed record for the individual listed below, Treasury Regulation to provide below, whose property and interests in whose property and interests in guidance as to the only ways to property were blocked pursuant to the property continue to be blocked establish prima facie evidence of Kingpin Act: pursuant to the Order: delivery of documents that have a filing Individuals deadline prescribed by the internal Individual revenue laws, absent direct proof of 1. OICATA MORALES, Gelber Mauricio, c/o 1. SANCHEZ REY, German Gonzalo (a.k.a. actual delivery. The regulations are AGROVET EL REMANSO, Bogota, ‘‘COLETA’’), Calle 41A No. 55–49, necessary to provide greater certainty on Colombia; DOB 29 Sep 1963; Cedula No. Bogota, Colombia; DOB 22 Feb 1973; this issue and to provide specific 74322694 (Colombia) (individual) POB Barrancabermeja, Santander, guidance. The regulations affect [SDNTK]. Colombia; Cedula No. 79625841 2. REY REY, Blanca Lucy, c/o SERVICIOS (Colombia) (individual) [SDNTK]. taxpayers who mail Federal tax TURISTICOS EL GALERON LLANERO documents to the Internal Revenue LTDA., San Martin, Meta, Colombia; c/ Dated: August 27, 2015. Service or the United States Tax Court. o SUCESORES DE HERNANDO Gregory T. Gatjanis, Procedure 97–19 provides the criteria SANCHEZ V S.C.S., Bogota, Colombia; Associate Director, Office of Global Targeting, that will be used by the IRS to Avenida 19 No. 118–30, Bogota, Office of Foreign Assets Control. determine whether a private delivery Colombia; Hacienda Santa Rosa, San Martin, Meta, Colombia; DOB 01 Jul [FR Doc. 2015–21662 Filed 9–1–15; 8:45 am] service qualifies as a designated Private 1953; Cedula No. 41616052 (Colombia) BILLING CODE 4810–AL–P Delivery Service under section 7502 of (individual) [SDNTK]. the Internal Revenue Code. 3. SANCHEZ REY, Alberto de Set, c/o Current Actions: As currently cleared SERVICIOS TURISTICOS EL GALERON DEPARTMENT OF THE TREASURY mstockstill on DSK4VPTVN1PROD with NOTICES the separate reporting of burden under LLANERO LTDA., San Martin, Meta, different approval numbers (1545–1535 Colombia; c/o SUCESORES DE Internal Revenue Service and 1545–1899), may prove to be HERNANDO SANCHEZ V S.C.S., Bogota, Colombia; Avenida 19 No. 118–30 Of. misleading and is in need of Proposed Collection; Comment 302, Bogota, Colombia; Hacienda Santa clarification. The combining of the Request for Regulation Project Rosa, San Martin, Meta, Colombia; DOB requirements under one approval 01 Jan 1972; Cedula No. 79568901 AGENCY: Internal Revenue Service (IRS), number (1545–1899) is intended to (Colombia); Matricula Mercantil No. Treasury. clarify any misunderstanding. VerDate Sep<11>2014 19:04 Sep 01, 2015 Jkt 235001 PO 00000 Frm 00129 Fmt 4703 Sfmt 4703 E:\FR\FM\02SEN1.SGM 02SEN1

53230 Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices Type of Review: Revision of a DEPARTMENT OF THE TREASURY to reduce paperwork and respondent currently approved collection. burden, invites the general public and Affected Public: Individuals or Internal Revenue Service other Federal agencies to take this households, business or other for-profit opportunity to comment on proposed Art Advisory Panel; Notice of Closed and/or continuing information organizations, not-for-profit institutions, Meeting collections, as required by the farms, federal government and state, local, or tribal government. AGENCY: Internal Revenue Service, Paperwork Reduction Act of 1995, Treasury. Public Law 104–13(44 U.S.C. The estimated burden related to RP 3506(c)(2)(A)). Currently, the IRS is 97–19: ACTION: Notice of closed meeting of Art soliciting comments concerning Form Estimated Number of Respondents: 5. Advisory Panel. 1120–POL, U.S. Income Tax Return for Estimated Time per Respondent: 613 SUMMARY: Closed meeting of the Art Certain Political Organizations. hours 48 minutes. Advisory Panel will be held in DATES: Written comments should be Estimated Total Annual Burden Washington, DC. received on or before November 2, 2015 Hours: 3,069. DATES: The meeting will be held to be assured of consideration. The estimated related to TD 9543: September 17, 2015. ADDRESSES: Direct all written comments Estimated Number of Respondents: ADDRESSES: The closed meeting of the to Christie Preston, Internal Revenue 10,847,647. Art Advisory Panel will be held at 999 Service, Room 6129, 1111 Constitution North Capitol Street NE., Washington, Avenue NW., Washington, DC 20224. Estimated Time per Respondent: 6 DC 20003. FOR FURTHER INFORMATION CONTACT: minutes. FOR FURTHER INFORMATION CONTACT: Requests for additional information or Estimated Total Annual Burden copies of the form and instructions Hours: 1,084,765. Maricarmen Cuello, AP:SO:AAS, 51 SW. 1st Avenue, Room 1014, Miami, should be directed to R. Joseph Durbala The following paragraph applies to all Florida 33130. Telephone (305) 982– at Internal Revenue Service, Room 6129, of the collections of information covered 5364 (not a toll free number). 1111 Constitution Avenue NW., by this notice: Washington, DC 20224, or at (202) 317– SUPPLEMENTARY INFORMATION: Notice is An agency may not conduct or 5746, or through the internet at hereby given pursuant to section sponsor, and a person is not required to RJoseph.Durbala@irs.gov. 10(a)(2) of the Federal Advisory respond to, a collection of information Committee Act, 5 U.S.C. App., that a SUPPLEMENTARY INFORMATION: unless the collection of information closed meeting of the Art Advisory Title: U.S. Income Tax Return for displays a valid OMB control number. Certain Political Organizations. Panel will be held at 999 North Capitol Books or records relating to a collection OMB Number: 1545–0129. Street NE., Washington, DC 20003. The Form Number: 1120–POL. of information must be retained as long agenda will consist of the review and as their contents may become material Abstract: Certain political evaluation of the acceptability of fair organizations file Form 1120–POL to in the administration of any internal market value appraisals of works of art revenue law. Generally, tax returns and report the tax imposed by Internal involved in Federal income, estate, or Revenue Code section 527. The form is tax return information are confidential, gift tax returns. This will involve the as required by 26 U.S.C. 6103. used to designate a principal business discussion of material in individual tax campaign committee that is subject to a Request for Comments: Comments returns made confidential by the lower rate of tax under Code section submitted in response to this notice will provisions of 26 U.S.C. 6103. A 527(h). IRS uses Form 1120–POL to be summarized and/or included in the determination as required by section determine if the proper tax was paid. request for OMB approval. All 10(d) of the Federal Advisory Current Actions: There are no changes comments will become a matter of Committee Act has been made that this being made to the form at this time. public record. Comments are invited on: meeting is concerned with matters listed Type of Review: Extension of a (a) Whether the collection of in subsections (c)(3), (4), (6), and (7) of currently approved collection. information is necessary for the proper the Government in the Sunshine Act, 5 Affected Public: Not-for-profit performance of the functions of the U.S.C. 552b, and that the meeting will institutions. agency, including whether the not be open to the public. Estimated Number of Respondents: information shall have practical utility; 6,527. (b) the accuracy of the agency’s estimate Nikole Flax, Estimated Time per Respondent: 36 of the burden of the collection of Acting Deputy Chief, Appeals. hours., 38 min. information; (c) ways to enhance the [FR Doc. 2015–21745 Filed 9–1–15; 8:45 am] Estimated Total Annual Burden quality, utility, and clarity of the BILLING CODE 4830–01–P Hours: 239,150. information to be collected; (d) ways to The following paragraph applies to all minimize the burden of the collection of of the collections of information covered information on respondents, including DEPARTMENT OF THE TREASURY by this notice: through the use of automated collection An agency may not conduct or Internal Revenue Service sponsor, and a person is not required to techniques or other forms of information technology; and (e) estimates of capital respond to, a collection of information Proposed Collection; Comment unless the collection of information or start-up costs and costs of operation, Request for Form 1120–POL mstockstill on DSK4VPTVN1PROD with NOTICES maintenance, and purchase of services displays a valid OMB control number. to provide information. AGENCY: Internal Revenue Service (IRS), Books or records relating to a collection Treasury. of information must be retained as long Approved: August 21, 2015. as their contents may become material ACTION: Notice and request for R. Joseph Durbala, in the administration of any internal comments. IRS, Tax Analyst. revenue law. Generally, tax returns and [FR Doc. 2015–21762 Filed 9–1–15; 8:45 am] SUMMARY: The Department of the tax return information are confidential, BILLING CODE 4830–01–P Treasury, as part of its continuing effort as required by 26 U.S.C. 6103. VerDate Sep<11>2014 19:04 Sep 01, 2015 Jkt 235001 PO 00000 Frm 00130 Fmt 4703 Sfmt 4703 E:\FR\FM\02SEN1.SGM 02SEN1


Document Created: 2018-02-26 10:10:41
Document Modified: 2018-02-26 10:10:41
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 November 2, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the regulation should be directed to R. Joseph Durbala, at (202) 317-5746, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation80 FR 53229 
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