80 FR 75170 - Proposed Collection; Comment Request for Notice 2012-48

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 230 (December 1, 2015)

Page Range		75170-75170
FR Document		2015-30382

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)). The IRS is soliciting comments concerning information collection requirements related to Notice 2012-48, Tribal Economic Development Bonds.

Federal Register, Volume 80 Issue 230 (Tuesday, December 1, 2015)

[Federal Register Volume 80, Number 230 (Tuesday, December 1, 2015)]
[Notices]
[Page 75170]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-30382]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2012-48

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)). The IRS is soliciting comments concerning information 
collection requirements related to Notice 2012-48, Tribal Economic 
Development Bonds.

DATES: Written comments should be received on or before February 1, 
2016 to be assured of consideration.

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

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

SUPPLEMENTARY INFORMATION:
    Title: Tribal Economic Development Bonds.
    OMB Number: 1545-2233.
    Notice Number: Notice 2012-48.
    Abstract: This Notice solicits applications for the reallocation of 
available amounts of national bond issuance authority limitation for 
tribal economic development bonds (``Tribal Economic Development 
Bonds'') that were previously allocated to eligible issuers by the 
Internal Revenue Service (``IRS'') and that have not been used. This 
Notice also provides related guidance on: (1) The application 
requirements and forms for requests for volume cap allocations, and (2) 
the method that the IRS and the Department of the Treasury will use to 
allocate the volume cap.
    Current Actions: There are no changes being made to the burden 
previously requested at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Tribal governments.
    Estimated Number of Respondents: 143.
    Estimated Average Time per Respondent: 7 hours.
    Estimated Total Annual Burden Hours: 1,000.
    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 
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: November 23, 2015.
Michael A. Joplin,
IRS Supervisory Tax Analyst.
[FR Doc. 2015-30382 Filed 11-30-15; 8:45 am]
BILLING CODE 4830-01-P

75170 Federal Register / Vol. 80, No. 230 / Tuesday, December 1, 2015 / Notices

Request for Comments: Comments Service, Room 6129, 1111 Constitution minimize the burden of the collection of
submitted in response to this notice will Avenue NW., Washington, DC 20224, or information on respondents, including
be summarized and/or included in the through the Internet, at through the use of automated collection
request for OMB approval. All Sara.L.Covington@irs.gov. techniques or other forms of information
comments will become a matter of SUPPLEMENTARY INFORMATION: technology; and (e) estimates of capital
public record. Comments are invited on: Title: Tribal Economic Development or start-up costs and costs of operation,
(a) Whether the collection of Bonds. maintenance, and purchase of services
information is necessary for the proper OMB Number: 1545–2233. to provide information.
performance of the functions of the Notice Number: Notice 2012–48. Approved: November 23, 2015.
agency, including whether the Abstract: This Notice solicits Michael A. Joplin,
information shall have practical utility; applications for the reallocation of IRS Supervisory Tax Analyst.
(b) the accuracy of the agency’s estimate available amounts of national bond [FR Doc. 2015–30382 Filed 11–30–15; 8:45 am]
of the burden of the collection of issuance authority limitation for tribal
information; (c) ways to enhance the BILLING CODE 4830–01–P
economic development bonds (‘‘Tribal
quality, utility, and clarity of the Economic Development Bonds’’) that
information to be collected; (d) ways to were previously allocated to eligible DEPARTMENT OF THE TREASURY
minimize the burden of the collection of issuers by the Internal Revenue Service
collection techniques or other forms of (‘‘IRS’’) and that have not been used. Internal Revenue Service
information technology; and (e) This Notice also provides related
estimates of capital or start-up costs and guidance on: (1) The application Proposed Collection; Comment
costs of operation, maintenance, and requirements and forms for requests for Request for Form 8918
purchase of services to provide volume cap allocations, and (2) the
information. AGENCY: Internal Revenue Service (IRS),
method that the IRS and the Department
Treasury.
Approved: November 20, 2015. of the Treasury will use to allocate the
volume cap. ACTION: Notice and request for
Michael Joplin,
Current Actions: There are no changes comments.
IRS Tax Analyst.
[FR Doc. 2015–30383 Filed 11–30–15; 8:45 am]
being made to the burden previously SUMMARY: The Department of the
requested at this time. Treasury, as part of its continuing effort
BILLING CODE 4830–01–P
Type of Review: Extension of a to reduce paperwork and respondent
currently approved collection. burden, invites the general public and
DEPARTMENT OF THE TREASURY Affected Public: Tribal governments. other Federal agencies to take this
Estimated Number of Respondents: opportunity to comment on proposed
Internal Revenue Service 143. and/or continuing information
Estimated Average Time per collections, as required by the
Proposed Collection; Comment Respondent: 7 hours. Paperwork Reduction Act of 1995,
Request for Notice 2012–48 Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Hours: 1,000. 3506(c)(2)(A)). Currently, the IRS is
AGENCY: Internal Revenue Service (IRS),
The following paragraph applies to all soliciting comments concerning Form
Treasury.
of the collections of information covered 8918, Material Advisor Disclosure
ACTION: Notice and request for by this notice:
comments. Statement.
An agency may not conduct or
sponsor, and a person is not required to DATES: Written comments should be
SUMMARY: The Department of the received on or before February 1, 2016
Treasury, as part of its continuing effort respond to a collection of information
unless the collection displays a valid to be assured of consideration.
to reduce paperwork and respondent ADDRESSES: Direct all written comments
burden, invites the general public and OMB control number. Books or records
relating to a collection of information to Michael Joplin, Internal Revenue
other Federal agencies to take this Service, Room 6129, 1111 Constitution
opportunity to comment on proposed must be retained as long as their
contents may become material in the Avenue NW., Washington, DC 20224.
and/or continuing information
collections, as required by the administration of any internal revenue FOR FURTHER INFORMATION CONTACT:
Paperwork Reduction Act of 1995, law. Generally, tax returns and tax Requests for additional information or
Public Law 104–13 (44 U.S.C. return information are confidential, as copies of the form and instructions
3506(c)(2)(A)). The IRS is soliciting required by 26 U.S.C. 6103. should be directed to Sara Covington,
comments concerning information Request for Comments: Comments Internal Revenue Service, Room 6129,
collection requirements related to submitted in response to this notice will 1111 Constitution Avenue NW.,
Notice 2012–48, Tribal Economic be summarized and/or included in the Washington, DC 20224, or through the
Development Bonds. request for OMB approval. All Internet at Sara.L.Covington@irs.gov.
comments will become a matter of SUPPLEMENTARY INFORMATION:
DATES: Written comments should be
public record. Comments are invited on: Title: Material Advisor Disclosure
received on or before February 1, 2016 (a) Whether the collection of Statement.
to be assured of consideration. information is necessary for the proper OMB Number: 1545–0865.
ADDRESSES: Direct all written comments performance of the functions of the Form Numbers: 8918.
to Michael Joplin, Internal Revenue
tkelley on DSK3SPTVN1PROD with NOTICES

agency, including whether the Abstract: The American Jobs Creation
Service, Room 6129, 1111 Constitution information shall have practical utility; Act of 2004, Public Law 108–357, 118
Avenue NW., Washington, DC 20224. (b) the accuracy of the agency’s estimate Stat. 1418, (AJCA) was enacted on
FOR FURTHER INFORMATION CONTACT: of the burden of the collection of October 22, 2004. Section 815 of the
Requests for additional information or information; (c) ways to enhance the AJCA amended section 6111 to require
copies of notice should be directed to quality, utility, and clarity of the each material advisor with respect to
Sara Covington, at Internal Revenue information to be collected; (d) ways to any reportable transaction to make a

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Document Created: 2018-03-02 09:10:50
Document Modified: 2018-03-02 09:10:50

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 February 1, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of notice should be directed to Sara Covington, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at [email protected]
FR Citation		80 FR 75170

80 FR 75170 - Proposed Collection; Comment Request for Notice 2012-48

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 230 (December 1, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service