81 FR 66130 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 186 (September 26, 2016)

Page Range		66130-66131
FR Document		2016-23166

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 qualified zone academy bonds: Obligations of states and political subdivisions.

Federal Register, Volume 81 Issue 186 (Monday, September 26, 2016)

[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)]
[Notices]
[Pages 66130-66131]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-23166]


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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 
qualified zone academy bonds: Obligations of states and political 
subdivisions.

DATES: Written comments should be received on or before November 25, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Sara Covington, at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Qualified Zone Academy Bonds: Obligations of States and 
Political Subdivisions.
    OMB Number: 1545-1908.
    Regulation Number: Regulation 121475-03 (T.D. 9495).
    Abstract: The agency needs the information to ensure compliance 
with the requirement under the regulation that the taxpayer rebates the 
earnings on the defeasance escrow to the United States. The agency will 
use the notice to ensure that the respondent pays rebate when rebate 
becomes due. The respondent are state and local governments that issue 
qualified zone academy bonds under Sec.  1397E of the IRC.
    Current Actions: There are no changes being made to the regulation 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, Local or Tribal Government.
    Estimated Number of Respondents: 6.
    Estimated Average Time per Respondent: 30 minutes.
    Estimated Total Annual Reporting Hours: 3.
    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

[[Page 66131]]

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: September 20, 2016.
Tuawana Pinkston,
IRS Supervisory Tax Analyst.
[FR Doc. 2016-23166 Filed 9-23-16; 8:45 am]
 BILLING CODE 4830-01-P

66130 Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices

DEPARTMENT OF THE TREASURY Estimated Time per Respondent: 2 and/or continuing information
hours, 24 minutes. collections, as required by the
Internal Revenue Service Estimated Total Annual Burden Paperwork Reduction Act of 1995,
Hours: 6,000. Public Law 104–13 (44 U.S.C.
Proposed Collection; Comment The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is
Request for Regulation Project of the collections of information covered soliciting comments concerning
AGENCY: Internal Revenue Service (IRS), by this notice: qualified zone academy bonds:
An agency may not conduct or Obligations of states and political
Treasury.
sponsor, and a person is not required to subdivisions.
ACTION: Notice and request for respond to, a collection of information
comments. DATES: Written comments should be
unless the collection of information
received on or before November 25,
displays a valid OMB control number.
SUMMARY: The Department of the 2016 to be assured of consideration.
Books or records relating to a
Treasury, as part of its continuing effort ADDRESSES: Direct all written comments
collection of information must be
to reduce paperwork and respondent to Tuawana Pinkston, Internal Revenue
retained as long as their contents may
burden, invites the general public and Service, Room 6526, 1111 Constitution
become material in the administration
other Federal agencies to take this Avenue NW., Washington, DC 20224.
of any internal revenue law. Generally,
opportunity to comment on proposed FOR FURTHER INFORMATION CONTACT:
tax returns and tax return information
and/or continuing information Requests for additional information or
are confidential, as required by 26
collections, as required by the copies of the regulation should be
U.S.C. 6103.
Paperwork Reduction Act of 1995, Request for Comments: Comments directed to Sara Covington, at Internal
Public Law 104–13 (44 U.S.C. submitted in response to this notice will Revenue Service, Room 6526, 1111
3506(c)(2)(A)). Currently, the IRS is be summarized and/or included in the Constitution Avenue NW., Washington
soliciting comments concerning request for OMB approval. All DC 20224, or through the internet, at
proceeds of bonds used for comments will become a matter of Sara.L.Covington@irs.gov.
reimbursement (§ 1.150–2(e)). public record. Comments are invited on: SUPPLEMENTARY INFORMATION:
DATES: Written comments should be (a) Whether the collection of Title: Qualified Zone Academy Bonds:
received on or before November 25, information is necessary for the proper Obligations of States and Political
2016 to be assured of consideration. performance of the functions of the Subdivisions.
ADDRESSES: Direct all written comments agency, including whether the OMB Number: 1545–1908.
to Tuawana Pinkston, Internal Revenue information shall have practical utility; Regulation Number: Regulation
Service, Room 6526, 1111 Constitution (b) the accuracy of the agency’s estimate 121475–03 (T.D. 9495).
Avenue NW., Washington, DC 20224. of the burden of the collection of Abstract: The agency needs the
FOR FURTHER INFORMATION CONTACT: information; (c) ways to enhance the information to ensure compliance with
Requests for additional information or quality, utility, and clarity of the the requirement under the regulation
copies of the regulation should be information to be collected; (d) ways to that the taxpayer rebates the earnings on
directed to Sara Covington, at Internal minimize the burden of the collection of the defeasance escrow to the United
Revenue Service, Room 6526, 1111 information on respondents, including States. The agency will use the notice to
Constitution Avenue NW., Washington, through the use of automated collection ensure that the respondent pays rebate
DC 20224, or through the internet, at techniques or other forms of information when rebate becomes due. The
Sara.L.Covington@irs.gov. technology; and (e) estimates of capital respondent are state and local
or start-up costs and costs of operation, governments that issue qualified zone
SUPPLEMENTARY INFORMATION:
maintenance, and purchase of services academy bonds under § 1397E of the
Title: Proceeds of Bonds Used for
to provide information. IRC.
Reimbursement. Current Actions: There are no changes
OMB Number: 1545–1226. Regulation Approved: September 12, 2016.
being made to the regulation at this
Project Number: T.D. 8394. Tuawana Pinkston,
time.
Abstract: This regulation clarifies IRS Supervisory Tax Analyst. Type of Review: Extension of a
when the allocation of bond proceeds to [FR Doc. 2016–23150 Filed 9–23–16; 8:45 am] currently approved collection.
reimburse expenditures previously BILLING CODE 4830–01–P Affected Public: State, Local or Tribal
made by an issuer of the bond is treated Government.
as an expenditure of the bond proceeds. Estimated Number of Respondents: 6.
The issuer must express a reasonable DEPARTMENT OF THE TREASURY Estimated Average Time per
official intent, on or prior to the date of Respondent: 30 minutes.
payment, to reimburse the expenditure Internal Revenue Service Estimated Total Annual Reporting
in order to assure that the Hours: 3.
reimbursement is not a device to evade Proposed Collection; Comment The following paragraph applies to all
requirements imposed by the Internal Request for Regulation Project of the collections of information covered
Revenue Code with respect to tax AGENCY: Internal Revenue Service (IRS), by this notice:
exempt bonds. Treasury. An agency may not conduct or
Current Actions: There is no change to ACTION: Notice and request for sponsor, and a person is not required to
this existing regulation. respond to, a collection of information
mstockstill on DSK3G9T082PROD with NOTICES

comments.
Type of Review: Extension of a unless the collection of information
currently approved collection. SUMMARY: The Department of the displays a valid OMB control number.
Affected Public: State, local or tribal Treasury, as part of its continuing effort Books or records relating to a collection
governments, and not-for-profit to reduce paperwork and respondent of information must be retained as long
institutions. burden, invites the general public and as their contents may become material
Estimated Number of Respondents: other Federal agencies to take this in the administration of any internal
2,500. opportunity to comment on proposed revenue law. Generally, tax returns and

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Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices 66131

tax return information are confidential, should be directed to Sara Covington at technology; and (e) estimates of capital
as required by 26 U.S.C. 6103. Internal Revenue Service, Room 6526, or start-up costs and costs of operation,
Request for Comments: Comments 1111 Constitution Avenue NW., maintenance, and purchase of services
submitted in response to this notice will Washington, DC 20224, or through the to provide information.
be summarized and/or included in the Internet at Sara.L.Covington@irs.gov. Approved: September 20, 2016.
request for OMB approval. All SUPPLEMENTARY INFORMATION: Tuawana Pinkston,
comments will become a matter of Title: Gas Guzzler Tax. IRS Supervisory Tax Analyst.
public record. Comments are invited on: OMB Number: 1545–0242. [FR Doc. 2016–23137 Filed 9–23–16; 8:45 am]
(a) Whether the collection of Form Number: 6197.
information is necessary for the proper BILLING CODE 4830–01–P
Abstract: Internal Revenue Code
performance of the functions of the section 4064 imposes a gas guzzler tax
agency, including whether the on the sale, use, or first lease by a DEPARTMENT OF THE TREASURY
information shall have practical utility; manufacturer or first lease by a
(b) the accuracy of the agency’s estimate manufacturer or importer of Internal Revenue Service
of the burden of the collection of automobiles whose fuel economy does
information; (c) ways to enhance the not meet certain standards for fuel Proposed Collection; Comment
quality, utility, and clarity of the economy. The tax is computed on Form Request for Form 8734
information to be collected; (d) ways to 6197. The IRS uses the information to
minimize the burden of the collection of AGENCY: Internal Revenue Service (IRS),
verify computation of tax and
information on respondents, including Treasury.
compliance with the law.
through the use of automated collection Current Actions: There are no changes ACTION: Notice and request for
techniques or other forms of information being made to the form at this time. comments.
technology; and (e) estimates of capital Type of Review: Extension of a
or start-up costs and costs of operation, SUMMARY: The Department of the
currently approved collection. Treasury, as part of its continuing effort
maintenance, and purchase of services Affected Public: Business or other for-
to provide information. to reduce paperwork and respondent
profit organizations and individuals or burden, invites the general public and
Approved: September 20, 2016. households. other Federal agencies to take this
Tuawana Pinkston, Estimated Number of Respondents: opportunity to comment on proposed
IRS Supervisory Tax Analyst. 605. and/or continuing information
[FR Doc. 2016–23166 Filed 9–23–16; 8:45 am]
Estimated Time per Respondent: 7 collections, as required by the
hours, 42 minutes. Paperwork Reduction Act of 1995,
BILLING CODE 4830–01–P
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Hours: 4,659. 3506(c)(2)(A)). Currently, the IRS is
DEPARTMENT OF THE TREASURY The following paragraph applies to all soliciting comments concerning Form
of the collections of information covered 8734, Support Schedule for Advance
Internal Revenue Service by this notice: Ruling Period.
An agency may not conduct or
Proposed Collection; Comment DATES: Written comments should be
sponsor, and a person is not required to
Request for Form 6197 respond to, a collection of information received on or before November 25,
unless the collection of information 2016 to be assured of consideration.
AGENCY: Internal Revenue Service (IRS), ADDRESSES: Direct all written comments
displays a valid OMB control number.
Treasury. to Tuawana Pinkston, Internal Revenue
Books or records relating to a collection
ACTION: Notice and request for of information must be retained as long Service, Room 6129, 1111 Constitution
comments. as their contents may become material Avenue NW., Washington, DC 20224.
in the administration of any internal FOR FURTHER INFORMATION CONTACT:
SUMMARY: The Department of the
revenue law. Generally, tax returns and Requests for additional information or
Treasury, as part of its continuing effort
tax return information are confidential, copies of the form and instructions
to reduce paperwork and respondent
as required by 26 U.S.C. 6103. should be directed to Sara Covington,
burden, invites the general public and
Request for Comments: Comments Internal Revenue Service, Room 6129,
other Federal agencies to take this
submitted in response to this notice will 1111 Constitution Avenue NW.,
opportunity to comment on proposed
be summarized and/or included in the Washington, DC 20224, or through the
and/or continuing information
request for OMB approval. All Internet at Sara.L.Covington@irs.gov.
collections, as required by the
Paperwork Reduction Act of 1995, comments will become a matter of SUPPLEMENTARY INFORMATION:
Public Law 104–13 (44 U.S.C. public record. Comments are invited on: Title: Support Schedule for Advance
3506(c)(2)(A)). Currently, the IRS is (a) Whether the collection of Ruling Period.
soliciting comments concerning Form information is necessary for the proper OMB Number: 1545–1836.
6197, Gas Guzzler Tax. performance of the functions of the Form Number: 8734.
agency, including whether the Abstract: Form 8734 is used by
DATES: Written comments should be
information shall have practical utility; charities to furnish financial
received on or before November 25, (b) the accuracy of the agency’s estimate information that Exempt Organization
2016 to be assured of consideration. of the burden of the collection of Determinations of IRS can use to
mstockstill on DSK3G9T082PROD with NOTICES

ADDRESSES: Direct all written comments information; (c) ways to enhance the classify a charity as a public charity.
to Tuawana Pinkston, Internal Revenue quality, utility, and clarity of the Current Actions: There is no change
Service, Room 6526, 1111 Constitution information to be collected; (d) ways to in the paperwork burden previously
Avenue NW., Washington, DC 20224. minimize the burden of the collection of approved by OMB. This form is being
FOR FURTHER INFORMATION CONTACT: information on respondents, including submitted for renewal purposes only.
Requests for additional information or through the use of automated collection Type of Review: Extension of a
copies of the form and instructions techniques or other forms of information currently approved collection.

VerDate Sep<11>2014 19:40 Sep 23, 2016 Jkt 238001 PO 00000 Frm 00137 Fmt 4703 Sfmt 4703 E:\FR\FM\26SEN1.SGM 26SEN1

Document Created: 2018-02-09 13:23:18
Document Modified: 2018-02-09 13:23:18

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 November 25, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the regulation should be directed to Sara Covington, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington DC 20224, or through the internet, at [email protected]
FR Citation		81 FR 66130

81 FR 66130 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 186 (September 26, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service