80 FR 76618 - Proposed Collection; Comment Request for Notice 2000-28

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 236 (December 9, 2015)

Page Range		76618-76619
FR Document		2015-30923

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 2000-28, Coal Exports.

Federal Register, Volume 80 Issue 236 (Wednesday, December 9, 2015)

[Federal Register Volume 80, Number 236 (Wednesday, December 9, 2015)]
[Notices]
[Pages 76618-76619]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-30923]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2000-28

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 2000-28, Coal Exports.

DATES: Written comments should be received on or before February 8, 
2016 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 regulations should be directed to LaNita Van Dyke at 
Internal Revenue Service, Room 6517, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Coal Exports.
    Notice Number: 1545-1690.
    Abstract: Notice 2000-28 provides guidance relating to the coal 
excise tax imposed by section 4121 of the Internal Revenue Code. The 
notice provides rules under the Code for making a nontaxable sale of 
coal for export or for obtaining a credit or refund when tax has been 
paid with respect to a nontaxable sale of coal for export.
    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: 400.

[[Page 76619]]

    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 400.
    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: December 1, 2015.
Michael Joplin,
Supervisory Tax Analyst.
[FR Doc. 2015-30923 Filed 12-8-15; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 236 / Wednesday, December 9, 2015 / Notices 76619

Estimated Time per Respondent: 1 collections, as required by the Request for Comments: Comments
hour. Paperwork Reduction Act of 1995, submitted in response to this notice will
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. be summarized and/or included in the
Hours: 400. 3506(c)(2)(A)). Currently, the IRS is request for OMB approval. All
The following paragraph applies to all soliciting comments concerning Form comments will become a matter of
of the collections of information covered 4972, Tax on Lump-Sum Distributions public record. Comments are invited on:
by this notice: (From Qualified Plans of Participants (a) Whether the collection of
An agency may not conduct or Born Before January 2, 1936). information is necessary for the proper
sponsor, and a person is not required to DATES: Written comments should be performance of the functions of the
respond to, a collection of information received on or before February 8, 2016 agency, including whether the
unless the collection of information to be assured of consideration. information shall have practical utility;
displays a valid OMB control number. ADDRESSES: Direct all written comments (b) the accuracy of the agency’s estimate
Books or records relating to a collection to Christie Preston, Internal Revenue of the burden of the collection of
of information must be retained as long Service, Room 6129, 1111 Constitution information; (c) ways to enhance the
as their contents may become material Avenue NW., Washington, DC 20224. quality, utility, and clarity of the
in the administration of any internal information to be collected; (d) ways to
FOR FURTHER INFORMATION CONTACT:
revenue law. Generally, tax returns and Requests for additional information or minimize the burden of the collection of
tax return information are confidential, copies of the form and instructions information on respondents, including
as required by 26 U.S.C. 6103. should be directed to LaNita Van Dyke, through the use of automated collection
Request for Comments: Comments techniques or other forms of information
at Internal Revenue Service, Room 6517,
submitted in response to this notice will technology; and (e) estimates of capital
1111 Constitution Avenue NW.,
be summarized and/or included in the or start-up costs and costs of operation,
Washington, DC 20224, or through the
request for OMB approval. All maintenance, and purchase of services
internet at Lanita.VanDyke@irs.gov.
comments will become a matter of to provide information.
SUPPLEMENTARY INFORMATION:
public record. Comments are invited on:
Title: Tax on Lump-Sum Distributions Approved: December 1, 2015.
(a) Whether the collection of
(From Qualified Plans of Participants Michael Joplin,
information is necessary for the proper
Born Before January 2, 1936). IRS Reports Clearance Officer.
performance of the functions of the OMB Number: 1545–0193.
agency, including whether the Form Number: Form 4972. [FR Doc. 2015–30927 Filed 12–8–15; 8:45 am]
information shall have practical utility; Abstract: Internal Revenue Code BILLING CODE 4830–01–P
(b) the accuracy of the agency’s estimate section 402(e) and regulation section
of the burden of the collection of 402(e) and regulations section 1.402(e)
information; (c) ways to enhance the allow recipients of lump-sum DEPARTMENT OF THE TREASURY
quality, utility, and clarity of the distributions from a qualified retirement
information to be collected; (d) ways to Internal Revenue Service
plan to figure the tax separately on the
minimize the burden of the collection of distributions. The tax can be computed Proposed Collection; Comment
information on respondents, including on the 10 year averaging method and/or Request for Notice 2006–40
through the use of automated collection by a special capital gain method. Form
techniques or other forms of information 4972 is used to compute the separate tax AGENCY: Internal Revenue Service (IRS),
technology; and (e) estimates of capital and to make a special 20 percent capital Treasury.
or start-up costs and costs of operation, gain election on lump-sum distributions ACTION: Notice and request for
maintenance, and purchase of services attributable to pre-1974 participation. comments.
to provide information. Current Actions: There are no changes
Approved: December 1, 2015. being made to the form at this time. SUMMARY: The Department of the
Type of Review: Extension of a Treasury, as part of its continuing effort
Michael Joplin,
currently approved collection. to reduce paperwork and respondent
Supervisory Tax Analyst. Affected Public: Individuals or burden, invites the general public and
[FR Doc. 2015–30923 Filed 12–8–15; 8:45 am] households. other Federal agencies to take this
BILLING CODE 4830–01–P Estimated Number of Responses: opportunity to comment on proposed
21,709. and/or continuing information
Estimated Time per Respondent: 4 collections, as required by the
DEPARTMENT OF THE TREASURY hrs. 24 min. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Internal Revenue Service Hours: 95,520. 3506(c)(2)(A)). Currently, the IRS is
The following paragraph applies to all soliciting comments concerning Notice
Proposed Collection; Comment of the collections of information covered
Request for Form 4972 2006–40, Credit for Production From
by this notice: Advanced Nuclear Facilities.
AGENCY: Internal Revenue Service (IRS), An agency may not conduct or
DATES: Written comments should be
Treasury. sponsor, and a person is not required to
respond to, a collection of information received on or before February 8, 2016
ACTION: Notice and request for to be assured of consideration.
comments. unless the collection of information
ADDRESSES: Direct all written comments
mstockstill on DSK4VPTVN1PROD with NOTICES

displays a valid OMB control number.
SUMMARY: The Department of the Books or records relating to a collection to Christie Preston, Internal Revenue
Treasury, as part of its continuing effort of information must be retained as long Service, Room 6129, 1111 Constitution
to reduce paperwork and respondent as their contents may become material Avenue NW., Washington, DC 20224.
burden, invites the general public and in the administration of any internal FOR FURTHER INFORMATION CONTACT:
other Federal agencies to take this revenue law. Generally, tax returns and Requests for additional information or
opportunity to comment on proposed tax return information are confidential, copies of the form and instructions
and/or continuing information as required by 26 U.S.C. 6103. should be directed to LaNita Van Dyke,

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Document Created: 2015-12-14 13:32:18
Document Modified: 2015-12-14 13:32:18

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 8, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the regulations should be directed to LaNita Van Dyke at Internal Revenue Service, Room 6517, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		80 FR 76618

80 FR 76618 - Proposed Collection; Comment Request for Notice 2000-28

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 236 (December 9, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service