80 FR 64505 - Proposed Collection; Comment Request for Revenue Procedure 2011-4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-8

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 205 (October 23, 2015)

Page Range		64505-64506
FR Document		2015-26934

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 Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5 (Technical Advice), Revenue Procedure 2011-6 (Determination Letters), and Revenue Procedure 2011-8 (User Fees).

Federal Register, Volume 80 Issue 205 (Friday, October 23, 2015)

[Federal Register Volume 80, Number 205 (Friday, October 23, 2015)]
[Notices]
[Pages 64505-64506]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-26934]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2011-
4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue 
Procedure 2011-8

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 
Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5 
(Technical Advice), Revenue Procedure 2011-6 (Determination Letters), 
and Revenue Procedure 2011-8 (User Fees).

DATES: Written comments should be received on or before December 22, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Elaine Christophe, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedures should be directed to Allan Hopkins, 
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet, at 
Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 
2011-5 (Technical Advice), Revenue Procedure 2011-6 (Determination 
Letters), and Revenue Procedure 2011-8 (User Fees).
    OMB Number: 1545-1520.

[[Page 64506]]

    Revenue Procedure Number: Revenue Procedure 2011-4, Revenue 
Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-
8.
    Abstract: The information requested in these revenue procedures is 
required to enable the Office of the Division Commissioner (Tax Exempt 
and Government Entities) of the Internal Revenue Service to give advice 
on filing letter ruling, determination letter, and technical advice 
requests, to process such requests, and to determine the amount of any 
user fees.
    Current Actions: There are no changes being made to these revenue 
procedures at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state, 
local or tribal governments.
    Estimated Number of Respondents: 83,074.
    Estimated Time per Respondent: 2 hours, 8 minutes.
    Estimated Total Annual Burden Hours: 178,146.
    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: October 13, 2015.
Elaine Christophe,
OMB Reports Clearance Officer.
[FR Doc. 2015-26934 Filed 10-22-15; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 205 / Friday, October 23, 2015 / Notices 64505

(iii) has no pending or threatened will be modified only after due notice sessions, please visit the CDFI Fund’s
litigation that would materially affect its to Allocatees. Web site at https://www.cdfifund.gov.
ability to enter into and carry out the
VII. Agency Contacts Authority: 26 U.S.C. 45D; 31 U.S.C. 321; 26
activities specified in the Allocation
Agreement; and (iv) is not in default of The CDFI Fund will provide CFR 1.45D–1.
its articles of incorporation, bylaws or programmatic and information Dated: October 20, 2015.
other organizational documents, or any technology support related to the Mary Ann Donovan,
agreements with the Federal allocation application between the Director, Community Development Financial
government. hours of 9:00 a.m. and 5:00 p.m. ET Institutions Fund.
If an Allocatee identifies Subsidiary through December 14, 2015. The CDFI [FR Doc. 2015–26971 Filed 10–22–15; 8:45 am]
Allocatees, the CDFI Fund reserves the Fund will not respond to phone calls or
BILLING CODE 4810–70–P
right to require an Allocatee to provide emails concerning the application that
supporting documentation evidencing are received after 5:00 p.m. ET on
that it Controls such entities prior to December 14, 2015 until after the DEPARTMENT OF THE TREASURY
entering into an Allocation Agreement allocation application deadline of
with the Allocatee and its Subsidiary December 16, 2015. Applications and Internal Revenue Service
Allocatees. The CDFI Fund reserves the other information regarding the CDFI
right, in its sole discretion, to rescind its Fund and its programs may be obtained Proposed Collection; Comment
allocation award if the Allocatee fails to from the CDFI Fund’s Web site at Request for Revenue Procedure 2011–
return the Allocation Agreement, signed https://www.cdfifund.gov. The CDFI 4, Revenue Procedure 2011–5,
by the authorized representative of the Fund will post on its Web site responses Revenue Procedure 2011–6, and
Allocatee, and/or provide the CDFI to questions of general applicability Revenue Procedure 2011–8
Fund with any other requested regarding the NMTC Program.
documentation, including an approved A. Information technology support: AGENCY: Internal Revenue Service (IRS),
legal opinion, within the deadlines set Technical support can be obtained by Treasury.
by the CDFI Fund. calling (202) 653–0422 or by email at ACTION: Notice and request for
C. Fees: The CDFI Fund reserves the ithelpdesk@cdfi.treas.gov. People who comments.
right, in accordance with applicable have visual or mobility impairments
Federal law and, if authorized, to charge that prevent them from accessing the SUMMARY: The Department of the
allocation reservation and/or Low-Income Community maps using the Treasury, as part of its continuing effort
compliance monitoring fees to all CDFI Fund’s Web site should call (202) to reduce paperwork and respondent
entities receiving NMTC allocations. 653–0422 for assistance. These are not burden, invites the general public and
Prior to imposing any such fee, the CDFI toll free numbers. other Federal agencies to take this
Fund will publish additional B. Programmatic support: If you have opportunity to comment on proposed
information concerning the nature and any questions about the programmatic and/or continuing information
amount of the fee. requirements of this NOAA, contact the collections, as required by the
D. Reporting: The CDFI Fund will CDFI Fund’s NMTC Program Manager Paperwork Reduction Act of 1995,
collect information, on at least an by email at cdfihelp@cdfi.treas.gov; or Public Law 104–13 (44 U.S.C.
annual basis from all Applicants that are by telephone at (202) 653–0421. These 3506(c)(2)(A)). Currently, the IRS is
awarded NMTC allocations and/or are are not toll-free numbers. soliciting comments concerning
recipients of QLICIs, including such C. Administrative support: If you have Revenue Procedure 2011–4 (Letter
audited financial statements and any questions regarding the Rulings), Revenue Procedure 2011–5
opinions of counsel as the CDFI Fund administrative requirements of this (Technical Advice), Revenue Procedure
deems necessary or desirable, in its sole NOAA, contact the CDFI Fund’s NMTC 2011–6 (Determination Letters), and
discretion. The CDFI Fund will require Program Manager by email at cdfihelp@ Revenue Procedure 2011–8 (User Fees).
the Applicant to retain information as cdfi.treas.gov, or by telephone at (202) DATES: Written comments should be
the CDFI Fund deems necessary or 653–0421. These are not toll free received on or before December 22, 2015
desirable and shall provide such numbers. to be assured of consideration.
information to the CDFI Fund when D. IRS support: For questions ADDRESSES: Direct all written comments
requested to monitor each Allocatee’s regarding the tax aspects of the NMTC to Elaine Christophe, Internal Revenue
compliance with the provisions of its Program, contact Jian Grant and James Service, Room 6129, 1111 Constitution
Allocation Agreement and to assess the Holmes, Office of the Associate Chief Avenue NW., Washington, DC 20224.
impact of the NMTC Program in Low- Counsel (Passthroughs and Special
Income Communities. The CDFI Fund FOR FURTHER INFORMATION CONTACT:
Industries), IRS, by telephone at (202)
may also provide such information to Requests for additional information or
317–4137, or by facsimile at (202) 317–
the IRS in a manner consistent with IRC copies of the revenue procedures should
6731. These are not toll free numbers.
§ 6103 so that the IRS may determine, be directed to Allan Hopkins, at Internal
Applicants wishing formal ruling
among other things, whether the Revenue Service, Room 6129, 1111
request should see IRS Internal Revenue
Allocatee has used substantially all of Constitution Avenue NW., Washington,
Bulletin 2015–1, issued January 2, 2015.
the proceeds of each QEI raised through DC 20224, or through the Internet, at
its NMTC allocation to make QLICIs. VIII. Information Sessions Allan.M.Hopkins@irs.gov.
mstockstill on DSK4VPTVN1PROD with NOTICES

The Allocation Agreement shall further In connection with this NOAA, the SUPPLEMENTARY INFORMATION:
describe the Allocatee’s reporting CDFI Fund may conduct one or more Title: Revenue Procedure 2011–4
requirements. information sessions that will be (Letter Rulings), Revenue Procedure
The CDFI Fund reserves the right, in produced in Washington, DC and 2011–5 (Technical Advice), Revenue
its sole discretion, to modify these broadcast over the internet via Procedure 2011–6 (Determination
reporting requirements if it determines webcasting as well as telephone Letters), and Revenue Procedure
it to be appropriate and necessary; conference calls. For further information 2011–8 (User Fees).
however, such reporting requirements on these upcoming information OMB Number: 1545–1520.

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64506 Federal Register / Vol. 80, No. 205 / Friday, October 23, 2015 / Notices

Revenue Procedure Number: Revenue Approved: October 13, 2015. notice required to be provided if a plan
Procedure 2011–4, Revenue Procedure Elaine Christophe, sponsor makes an election under section
2011–5, Revenue Procedure 2011–6, and OMB Reports Clearance Officer. 204. Revenue Procedure 2009–43
Revenue Procedure 2011–8. [FR Doc. 2015–26934 Filed 10–22–15; 8:45 am] provides follow-up guidance to Notice
Abstract: The information requested BILLING CODE 4830–01–P
2009–31. This new guidance describes
in these revenue procedures is required procedures for revoking elections under
to enable the Office of the Division WRERA.
Commissioner (Tax Exempt and DEPARTMENT OF THE TREASURY Current Actions: Renewal of OMB
Government Entities) of the Internal approval. There is no change to the
Revenue Service to give advice on filing Internal Revenue Service paperwork burden previously approved
letter ruling, determination letter, and by OMB.
technical advice requests, to process Proposed Collection; Comment
such requests, and to determine the Request for Notice 2009–31 and Type of Review: Extension of a
amount of any user fees. Revenue Procedure 2009–43 currently approved collection.
Current Actions: There are no changes Affected Public: State, local, or tribal
AGENCY: Internal Revenue Service (IRS),
being made to these revenue procedures governments.
Treasury.
at this time. Estimated Number of Respondents:
Type of Review: Extension of a ACTION: Notice and request for
comments. 1,600.
currently approved collection.
Affected Public: Individuals or Estimated Average Time Per
households, business or other for-profit SUMMARY: The Department of the Respondent: 1 hour.
organizations, not-for-profit institutions, Treasury, as part of its continuing effort Estimated Total Annual Burden
farms, and state, local or tribal to reduce paperwork and respondent Hours: 1,600.
governments. burden, invites the general public and
other Federal agencies to take this The following paragraph applies to all
Estimated Number of Respondents: of the collections of information covered
83,074. opportunity to comment on proposed
and/or continuing information by this notice:
Estimated Time per Respondent: 2
hours, 8 minutes. collections, as required by the An agency may not conduct or
Estimated Total Annual Burden Paperwork Reduction Act of 1995, sponsor, and a person is not required to
Hours: 178,146. Public Law 104–13 (44 U.S.C. respond to, a collection of information
The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is unless the collection of information
of the collections of information covered soliciting comments concerning Notice displays a valid OMB control number.
by this notice: 2009–31, Election and Notice Books or records relating to a collection
An agency may not conduct or Procedures for Multiemployer Plans of information must be retained as long
sponsor, and a person is not required to under Sections 204 and 205 of WRERA as their contents may become material
respond to, a collection of information and Revenue Procedure 2009–43, in the administration of any internal
unless the collection of information Revocation of Elections by revenue law. Generally, tax returns and
displays a valid OMB control number. Multiemployer Plans to Freeze Funded tax return information are confidential,
Books or records relating to a collection Status under section 204 of WRERA. as required by 26 U.S.C. 6103.
of information must be retained as long DATES: Written comments should be Request for Comments: Comments
as their contents may become material received on or before December 22, 2015 submitted in response to this notice will
in the administration of any internal to be assured of consideration. be summarized and/or included in the
revenue law. Generally, tax returns and ADDRESSES: Direct all written comments request for OMB approval. All
tax return information are confidential, to Elaine Christophe, Internal Revenue comments will become a matter of
as required by 26 U.S.C. 6103. Service, Room 6129, 1111 Constitution public record. Comments are invited on:
Request for Comments: Comments Avenue NW., Washington, DC 20224. (a) Whether the collection of
submitted in response to this notice will information is necessary for the proper
FOR FURTHER INFORMATION CONTACT:
be summarized and/or included in the performance of the functions of the
request for OMB approval. All Requests for additional information or
copies of notice should be directed to agency, including whether the
comments will become a matter of information shall have practical utility;
public record. Comments are invited on: Allan Hopkins, at Internal Revenue
Service, Room 6129, 1111 Constitution (b) the accuracy of the agency’s estimate
(a) Whether the collection of of the burden of the collection of
information is necessary for the proper Avenue NW., Washington, DC 20224, or
through the internet, at information; (c) ways to enhance the
performance of the functions of the quality, utility, and clarity of the
agency, including whether the Allan.M.Hopkins@irs.gov.
information to be collected; (d) ways to
information shall have practical utility; SUPPLEMENTARY INFORMATION: minimize the burden of the collection of
(b) the accuracy of the agency’s estimate Title: Election and Notice Procedures information on respondents, including
of the burden of the collection of for Multiemployer Plans under Sections through the use of automated collection
information; (c) ways to enhance the 204 and 205 of WRERA. techniques or other forms of information
quality, utility, and clarity of the OMB Number: 1545–2141. technology; and (e) estimates of capital
information to be collected; (d) ways to Notice Number: Notice 2009–31 and or start-up costs and costs of operation,
mstockstill on DSK4VPTVN1PROD with NOTICES

minimize the burden of the collection of Revenue Procedure 2009–43. maintenance, and purchase of services
information on respondents, including Abstract: Notice 2009–31 provides to provide information.
through the use of automated collection guidance for sponsors of multiemployer
techniques or other forms of information defined benefit plans relating to the Approved: October 13, 2015.
technology; and (e) estimates of capital elections described in sections 204 and Elaine Christophe,
or start-up costs and costs of operation, 205 of the Worker, Retiree, and IRS Reports Clearance Officer.
maintenance, and purchase of services Employer Recovery Act of 2008, Public [FR Doc. 2015–26933 Filed 10–22–15; 8:45 am]
to provide information. Law 110–458 (WRERA), and on the BILLING CODE 4830–01–P

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Document Created: 2015-12-14 15:32:27
Document Modified: 2015-12-14 15:32:27

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 December 22, 2015 to be assured of consideration.
Contact		Requests for additional information or copies of the revenue procedures should be directed to Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at [email protected]
FR Citation		80 FR 64505

80 FR 64505 - Proposed Collection; Comment Request for Revenue Procedure 2011-4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-8

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 205 (October 23, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service