80 FR 77700 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 240 (December 15, 2015)

Page Range		77700-77701
FR Document		2015-31452

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 election of $10 million limitation on exempt small issues of industrial development bonds; supplemental capital expenditure statements.

Federal Register, Volume 80 Issue 240 (Tuesday, December 15, 2015)

[Federal Register Volume 80, Number 240 (Tuesday, December 15, 2015)]
[Notices]
[Pages 77700-77701]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-31452]


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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.

-----------------------------------------------------------------------

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 
election of $10 million limitation on exempt small issues of industrial 
development

[[Page 77701]]

bonds; supplemental capital expenditure statements.

DATES: Written comments should be received on or before February 16, 
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 the information collection 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].

SUPPLEMENTARY INFORMATION: 
    Title: Election of $10 Million Limitation on Exempt Small Issues of 
Industrial Development Bonds; Supplemental Capital Expenditure 
Statements.
    OMB Number: 1545-0940.
    Regulation Project Number: LR-185-84.
    Abstract: This regulation liberalizes the procedure by which a 
state or local government issuer of an exempt small issue of tax-exempt 
bonds elects the $10 million limitation upon the size of such issue and 
deletes the requirement to file certain supplemental capital 
expenditure statements.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, local or tribal governments.
    Estimated Number of Respondents: 10,000.
    Estimated Time per Respondent: 6 minutes.
    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 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 3, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015-31452 Filed 12-14-15; 8:45 am]
 BILLING CODE 4830-01-P

77700 Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 2015 / Notices

viii. 49 U.S.C. 44111, Modifications in under ‘‘Prefatory Statement of General Consistent with the Federal Records
registration and recordation system Routine Uses’’ (available at http:// Act, the FAA will manage these records
for aircraft not providing air www.transportation.gov/privacy/ as permanent records under NARA has
transportation privacyactnotices). determined their historical value and
ix. 14 CFR parts 45, 47–49 issued an approved records disposition
DISCLOSURE TO CONSUMER REPORTING
schedule.
PURPOSE(S): AGENCIES:
Provide a register of United States None. SYSTEM MANAGER(S) AND ADDRESS:
civil aircraft to aid in the national Manager, Aircraft Registration Branch,
POLICIES AND PRACTICES FOR STORING,
defense and to support a safe and RETRIEVING, ACCESSING, RETAINING, AND
AFS–750, Federal Aviation
economically strong civil aviation DISPOSING OF RECORDS IN THE SYSTEM: Administration, Mike Monroney
system, and to meet treaty requirements STORAGE: Aeronautical Center, P.O. Box 25082,
under the Convention on International Individual records for registered and Oklahoma City, OK 73125.
Civil Aviation, Annex 7. To determine canceled aircraft are maintained in an NOTIFICATION PROCEDURE:
that aircraft are registered in accordance electronic digital image system. Some
with the provisions of 49 U.S.C. 44103. Same as ‘‘System manager.’’
canceled aircraft records are stored as
To support FAA safety programs and paper file folders until their conversion RECORD ACCESS PROCEDURES:
agency management. To aid law to digital images is completed. Backup Same as ‘‘System manager.’’
enforcement and aircraft accident copies of imaged records are stored at
investigations. To serve as a repository remote locations CONTESTING RECORD PROCEDURES:
of legal documents to determine legal Same as ‘‘System manager.’’
ownership of aircraft. Provide aircraft RETRIEVABILITY:
owners and operators information about Records of registered and cancelled RECORD SOURCE CATEGORIES:
potential mechanical defects or unsafe aircraft in the digital image system may Individuals, manufacturers of aircraft,
conditions of their aircraft in the form be retrieved by registration number, the maintenance inspectors, mechanics, and
of airworthiness directives. Educate manufacturer’s name, model, and serial- FAA officials. All forms associated with
owners regarding safety requirements number, credit card transaction number, this system and subject to the
for operation. Receive and record and by the name of the current Paperwork Reduction Act have been
payment of aircraft registration fee. registered owner. Records are retrieved approved by the Office of Management
by the aircraft description. Unconverted and Budget under the referenced
ROUTINE USES OF RECORDS MAINTAINED IN THE
canceled records may be retrieved using information collection request/OMB
SYSTEM, INCLUDING CATEGORIES OF USERS AND
THE PURPOSES OF SUCH USES: a former registration number and the control number 2120–0042.
manufacturer’s name, model and serial-
In addition to other disclosures EXEMPTIONS CLAIMED FOR THE SYSTEM:
number.
generally permitted under 5 U.S.C. None.
552a(b) of the Privacy Act, all or a SAFEGUARDS:
Issued in Washington, DC on December 11,
portion of the records or information Records in this system are 2015.
contained in this system may be safeguarded in accordance with Claire W. Barrett,
disclosed outside DOT as a routine use applicable rules and policies, including Departmental Chief Privacy Officer.
pursuant to 5 U.S.C. 552a(b)(3) as all applicable DOT automated systems
follows: [FR Doc. 2015–31647 Filed 12–14–15; 8:45 am]
security and access policies. Strict
1. To the public (including controls have been imposed to minimize BILLING CODE 4910–62–P
government entities, title companies, the risk of compromising the
financial institutions, international information that is being stored. Access
organizations, FAA designee to the computer system containing the DEPARTMENT OF THE TREASURY
airworthiness inspectors, and others) records in this system is limited to
information through the Aircraft Internal Revenue Service
individuals who have a need to know
Registry, including aircraft owner’s the information for the performance of Proposed Collection; Comment
name, address, United States their official duties and who have Request for Regulation Project
Registration Number, aircraft type, and appropriate clearances or permissions.
legal documents related to title or AGENCY: Internal Revenue Service (IRS),
financing. Email addresses, credit card RETENTION AND DISPOSAL: Treasury.
information, and sUAS owners’ Aircraft registration records submitted ACTION: Notice and request for
telephone numbers will not be disclosed under 14 CFR part 47 have been deemed comments.
pursuant to this Routine Use. The by the National Archives and Records
public may only retrieve the name and Administration to be of permanent SUMMARY: The Department of the
address of owners of sUAS registered value (see NARA Schedule N1–237–04– Treasury, as part of its continuing effort
under 14 CFR part 48 by the unique 3). Paper copies of registration to reduce paperwork and respondent
identifier displayed on the aircraft. submissions are destroyed once the burden, invites the general public and
2. To law enforcement, when original is scanned into the system and other Federal agencies to take this
necessary and relevant to a FAA the digital image is determined to be an opportunity to comment on proposed
asabaliauskas on DSK5VPTVN1PROD with NOTICES

enforcement activity. adequate substitute for paper records. and/or continuing information
3. The Department has also published Copies of the Aircraft Registration collections, as required by the
15 additional routine uses applicable to system are transferred to NARA on an Paperwork Reduction Act of 1995,
all DOT Privacy Act systems of records, annual basis. Public Law 104–13 (44 U.S.C.
including this system. These routine The FAA is working with NARA to 3506(c)(2)(A)). Currently, the IRS is
uses are published in the Federal establish an appropriate retention soliciting comments concerning election
Register at 75 FR 82132, December 29, period for aircraft registration records of $10 million limitation on exempt
2010, and 77 FR 42796, July 20, 2012, submitted under 14 CFR part 48. small issues of industrial development

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Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 2015 / Notices 77701

bonds; supplemental capital information is necessary for the proper OMB Number: 1545–2011.
expenditure statements. performance of the functions of the Form Number: Form 8905.
DATES: Written comments should be agency, including whether the Abstract: Use Form 8905 to treat an
received on or before February 16, 2016 information shall have practical utility; employer’s plan as a pre-approved plan
to be assured of consideration. (b) the accuracy of the agency’s estimate and therefore eligible for the six-year
ADDRESSES: Direct all written comments of the burden of the collection of remedial amendment cycle of Part IV of
to Michael Joplin, Internal Revenue information; (c) ways to enhance the Revenue Procedure 2005–66, 2005–37
Service, Room 6129, 1111 Constitution quality, utility, and clarity of the I.R.B. 509. This form is filed with other
Avenue NW., Washington, DC 20224. information to be collected; (d) ways to document(s).
minimize the burden of the collection of Current Actions: There is no change
FOR FURTHER INFORMATION CONTACT:
information on respondents, including in the paperwork burden previously
Requests for additional information or
through the use of automated collection approved by OMB. This form is being
copies of the information collection
techniques or other forms of information submitted for renewal purposes only.
should be directed to Allan Hopkins, at
technology; and (e) estimates of capital Type of Review: Extension of a
Internal Revenue Service, Room 6129,
or start-up costs and costs of operation, currently approved collection.
1111 Constitution Avenue NW.,
maintenance, and purchase of services Affected Public: Businesses and other
Washington, DC 20224, or through the
to provide information. for-profit organizations, Farms.
internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION: Approved: December 3, 2015. Estimated Number of Respondents:
Title: Election of $10 Million Allan Hopkins, 29,000.
Limitation on Exempt Small Issues of Tax Analyst. Estimated Time per Respondent: 2
Industrial Development Bonds; [FR Doc. 2015–31452 Filed 12–14–15; 8:45 am] hours 50 minutes.
Supplemental Capital Expenditure BILLING CODE 4830–01–P
Estimated Total Annual Burden
Statements. Hours: 82,360.
OMB Number: 1545–0940. The following paragraph applies to all
Regulation Project Number: LR–185– DEPARTMENT OF THE TREASURY of the collections of information covered
84. by this notice:
Abstract: This regulation liberalizes Internal Revenue Service An agency may not conduct or
the procedure by which a state or local sponsor, and a person is not required to
government issuer of an exempt small Proposed Collection; Comment respond to, a collection of information
issue of tax-exempt bonds elects the $10 Request for Form 8905 unless the collection of information
million limitation upon the size of such AGENCY: Internal Revenue Service (IRS), displays a valid OMB control number.
issue and deletes the requirement to file Treasury. Books or records relating to a collection
certain supplemental capital ACTION: Notice and request for
of information must be retained as long
expenditure statements. comments. as their contents may become material
Current Actions: There is no change to in the administration of any internal
this existing regulation. SUMMARY: The Department of the revenue law. Generally, tax returns and
Type of Review: Extension of a Treasury, as part of its continuing effort tax return information are confidential,
currently approved collection. to reduce paperwork and respondent as required by 26 U.S.C. 6103.
Affected Public: State, local or tribal burden, invites the general public and Request for Comments: Comments
governments. other Federal agencies to take this submitted in response to this notice will
Estimated Number of Respondents: opportunity to comment on proposed be summarized and/or included in the
10,000. and/or continuing information request for OMB approval. All
Estimated Time per Respondent: 6 collections, as required by the comments will become a matter of
minutes. Paperwork Reduction Act of 1995, public record. Comments are invited on:
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. (a) Whether the collection of
Hours: 1,000. 3506(c)(2)(A)). Currently, the IRS is information is necessary for the proper
The following paragraph applies to all soliciting comments concerning Form performance of the functions of the
of the collections of information covered 8905, Certification of Intent To Adopt a agency, including whether the
by this notice: Pre-approved Plan. information shall have practical utility;
An agency may not conduct or (b) the accuracy of the agency’s estimate
DATES: Written comments should be
sponsor, and a person is not required to of the burden of the collection of
received on or before February 16, 2016
respond to, a collection of information information; (c) ways to enhance the
to be assured of consideration.
unless the collection of information quality, utility, and clarity of the
displays a valid OMB control number. ADDRESSES: Direct all written comments
to Michael Joplin, Internal Revenue information to be collected; (d) ways to
Books or records relating to a collection minimize the burden of the collection of
of information must be retained as long Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224. information on respondents, including
as their contents may become material through the use of automated collection
in the administration of any internal FOR FURTHER INFORMATION CONTACT:
techniques or other forms of information
revenue law. Generally, tax returns and Requests for additional information or technology; and (e) estimates of capital
tax return information are confidential, copies of the form and instructions
asabaliauskas on DSK5VPTVN1PROD with NOTICES

or start-up costs and costs of operation,
as required by 26 U.S.C. 6103. should be directed to Allan Hopkins, at maintenance, and purchase of services
Request for Comments: Comments Internal Revenue Service, Room 6129, to provide information.
submitted in response to this notice will 1111 Constitution Avenue NW.,
be summarized and/or included in the Washington, DC 20224, or through the Approved: December 8, 2015.
request for OMB approval. All internet at Allan.M.Hopkins@irs.gov. Allan Hopkins,
comments will become a matter of SUPPLEMENTARY INFORMATION: Tax Analyst.
public record. Comments are invited on: Title: Certification of Intent To Adopt [FR Doc. 2015–31447 Filed 12–14–15; 8:45 am]
(a) Whether the collection of a Pre-approved Plan. BILLING CODE 4830–01–P

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Document Created: 2018-03-02 09:15:21
Document Modified: 2018-03-02 09:15:21

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 16, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the information collection 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 77700

80 FR 77700 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 240 (December 15, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service