81_FR_92245 81 FR 92002 - Submission for OMB Review; Comment Request

81 FR 92002 - Submission for OMB Review; Comment Request

DEPARTMENT OF THE TREASURY

Federal Register Volume 81, Issue 243 (December 19, 2016)

Page Range92002-92003
FR Document2016-30404

Federal Register, Volume 81 Issue 243 (Monday, December 19, 2016) 
[Federal Register Volume 81, Number 243 (Monday, December 19, 2016)]
[Notices]
[Pages 92002-92003]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-30404]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

December 14, 2016.
    The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before January 18, 2017 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimates, or any other 
aspect of the information collections, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained by emailing [email protected], calling (202) 622-0934, or 
viewing the entire information collection request at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Control Number: 1545-1038.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Annual Certification of a Qualified Residential Rental 
Project.
    Form: 8703
    Abstract: Operators of qualified residential projects will use this 
form to certify annually that their projects meet the requirements of 
IRC section 142(d). Operators are required to file this certification 
under section 142(d)(7). Operators must indicate on the form the 
specific ``set-aside'' test the bond issuer elected under 26 U.S.C. 
Section 142(d) for the project period. They must also indicate the 
percentage of low-income units in the residential rental project.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 76,620.
    OMB Control Number: 1545-1592.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Exception from the information reporting requirements in 
Sec.  6045(e).
    Abstract: This revenue procedure supersedes Rev. Proc. 98-20, 98-1 
C.B. 549, and provides the written assurances that are acceptable to 
the Service for exempting a real estate reporting person from 
information reporting requirements for the sale of a principal 
residence under section 6045(e)5) of the Internal Revenue Code.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 420,500.
    OMB Control Number: 1545-1684.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Pre-Filing Agreements Program.
    Abstract: This revenue procedure permits a taxpayer under the 
jurisdiction of the Large Business and International Division (LB&I) to 
request that the Service examine specific issues relating to tax 
returns before those returns are filed. This revenue procedure modifies 
and supersedes Rev. Proc. 2009-14, 2009-3 I.R.B. 324. This revenue 
procedure provides the framework within which a taxpayer and the 
Service may work together in a cooperative environment to resolve, 
after examination, issues accepted into the program.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 13,134.
    OMB Control Number: 1545-1708.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Handbook for Authorized IRS e-file Providers.
    Abstract: Publication 1345 provides important information for 
Authorized IRS e-file Providers of Individual Income Tax Returns, 
including information regarding return submission, record keeping 
requirements, payment options, and refunds.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 6,023,762.
    OMB Control Number: 1545-1734.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Terminal Operator Report.
    Form: 720-TO
    Abstract: Representatives of the motor fuel industry, state 
governments, and the Federal government are working to ensure 
compliance with excise taxes on motor fuels. This joint effort has 
resulted in a system to track the movement of all products to and from 
terminals. Form 720-TO is an information return that will be used by 
terminal operators to report their monthly receipts and disbursements 
of products.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,347,020.
    OMB Control Number: 1545-1875.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Guidance on how a state elects a health program for HCTC.
    Abstract: Revenue Procedure 2004-12 informs states how to elect a 
health program to be qualified health insurance

[[Page 92003]]

for purposes of the health coverage tax credit (HCTC) under section 35 
of the Internal Revenue Code. The collection of information is 
voluntary. However, if a state does not make an election, eligible 
residents of the state may be impeded in their efforts to claim the 
HCTC.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Total Annual Burden Hours: 26.
    OMB Control Number: 1545-2079.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Disclosure by taxable party to the tax-exempt entity.
    Abstract: This document contains final regulations that provide 
guidance under section 4965 of the Internal Revenue Code (Code), 
relating to excise taxes with respect to prohibited tax shelter 
transactions to which tax-exempt entities are parties, and sections 
6033(a)(2) and 6011(g) of the Code, relating to certain disclosure 
obligations with respect to such transactions.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 98,500.

Bob Faber,
Acting Treasury PRA Clearance Officer.
[FR Doc. 2016-30404 Filed 12-16-16; 8:45 am]
 BILLING CODE 4830-01-P

92002 Federal Register / Vol. 81, No. 243 / Monday, December 19, 2016 / Notices and provide prompt resolution of issues ADDRESSES: Send comments regarding Title: Pre-Filing Agreements Program. to dispute when contractors file agency the burden estimates, or any other Abstract: This revenue procedure level protests. aspect of the information collections, permits a taxpayer under the Affected Public: Private Sector: including suggestions for reducing the jurisdiction of the Large Business and Businesses or other for-profits. burden, to (1) Office of Information and International Division (LB&I) to request Estimated Number of Respondents: 9. Regulatory Affairs, Office of that the Service examine specific issues Estimated Number of Responses per Management and Budget, Attention: relating to tax returns before those Respondent: 1. Desk Officer for Treasury, New returns are filed. This revenue Executive Office Building, Room 10235, procedure modifies and supersedes Rev. Estimated Hours per Response: 2. Washington, DC 20503, or email at Proc. 2009–14, 2009–3 I.R.B. 324. This Estimated Total Annual Burden revenue procedure provides the OIRA_Submission@OMB.EOP.gov and Hours: 18. framework within which a taxpayer and (2) Treasury PRA Clearance Officer, Request For Comments: The 1750 Pennsylvania Ave. NW., Suite the Service may work together in a Department of the Treasury invites the 8142, Washington, DC 20220, or email cooperative environment to resolve, general public and other Federal at PRA@treasury.gov. after examination, issues accepted into agencies to comment on an extension of the program. FOR FURTHER INFORMATION CONTACT: an existing information collection, as Affected Public: Businesses or other Copies of the submissions may be required by the Paperwork Reduction for-profits. obtained by emailing PRA@treasury.gov, Act of 1995, Public Law 104–13 (44 Estimated Total Annual Burden calling (202) 622–0934, or viewing the U.S.C. 3506(c)(2)(A)). Comments Hours: 13,134. entire information collection request at submitted in response to this notice will OMB Control Number: 1545–1708. www.reginfo.gov. be summarized and included in the Type of Review: Extension without request for OMB approval. All Internal Revenue Service (IRS) change of a currently approved comments will become a matter of OMB Control Number: 1545–1038. collection. public record. Comments are invited on: Type of Review: Extension without Title: Handbook for Authorized IRS e- (a) Whether the collection of change of a currently approved file Providers. information is necessary for the proper collection. Abstract: Publication 1345 provides performance of the functions of the Title: Annual Certification of a important information for Authorized agency, including whether the Qualified Residential Rental Project. IRS e-file Providers of Individual information has practical utility; (b) the Form: 8703 Income Tax Returns, including accuracy of the agency’s estimate of the Abstract: Operators of qualified information regarding return burden of the collection of information, residential projects will use this form to submission, record keeping including the validity of the certify annually that their projects meet requirements, payment options, and methodology and assumptions used; (c) the requirements of IRC section 142(d). refunds. ways to enhance the quality, utility, and Operators are required to file this Affected Public: Businesses or other clarity of the information to be certification under section 142(d)(7). for-profits. collected; (d) ways to minimize the Operators must indicate on the form the Estimated Total Annual Burden burden of the collection of information specific ‘‘set-aside’’ test the bond issuer Hours: 6,023,762. on respondents, including through the elected under 26 U.S.C. Section 142(d) OMB Control Number: 1545–1734. use of automated collection techniques for the project period. They must also Type of Review: Extension without or other forms of information indicate the percentage of low-income change of a currently approved technology, and (e) estimates of capital units in the residential rental project. collection. or start-up costs and costs of operation, Affected Public: Businesses or other Title: Terminal Operator Report. maintenance, and purchase of services for-profits. Form: 720–TO to provide information. Estimated Total Annual Burden Abstract: Representatives of the motor Hours: 76,620. fuel industry, state governments, and Bob Faber, OMB Control Number: 1545–1592. the Federal government are working to Acting Treasury PRA Clearance Officer. Type of Review: Extension without ensure compliance with excise taxes on [FR Doc. 2016–30403 Filed 12–16–16; 8:45 am] change of a currently approved motor fuels. This joint effort has BILLING CODE 4810–25–P collection. resulted in a system to track the Title: Exception from the information movement of all products to and from reporting requirements in § 6045(e). terminals. Form 720–TO is an DEPARTMENT OF THE TREASURY Abstract: This revenue procedure information return that will be used by supersedes Rev. Proc. 98–20, 98–1 C.B. terminal operators to report their Submission for OMB Review; 549, and provides the written monthly receipts and disbursements of Comment Request assurances that are acceptable to the products. December 14, 2016. Service for exempting a real estate Affected Public: Businesses or other reporting person from information for-profits. The Department of the Treasury will reporting requirements for the sale of a Estimated Total Annual Burden submit the following information principal residence under section Hours: 2,347,020. collection requests to the Office of OMB Control Number: 1545–1875. 6045(e)5) of the Internal Revenue Code. Management and Budget (OMB) for sradovich on DSK3GMQ082PROD with NOTICES Affected Public: Individuals or Type of Review: Extension without review and clearance in accordance Households. change of a currently approved with the Paperwork Reduction Act of Estimated Total Annual Burden collection. 1995, Public Law 104–13, on or after the Hours: 420,500. Title: Guidance on how a state elects date of publication of this notice. OMB Control Number: 1545–1684. a health program for HCTC. DATES: Comments should be received on Type of Review: Extension without Abstract: Revenue Procedure 2004–12 or before January 18, 2017 to be assured change of a currently approved informs states how to elect a health of consideration. collection. program to be qualified health insurance VerDate Sep<11>2014 20:55 Dec 16, 2016 Jkt 241001 PO 00000 Frm 00103 Fmt 4703 Sfmt 4703 E:\FR\FM\19DEN1.SGM 19DEN1

Federal Register / Vol. 81, No. 243 / Monday, December 19, 2016 / Notices 92003 for purposes of the health coverage tax proposed amendments) is set forth in commentary. Bracketed text within a credit (HCTC) under section 35 of the the SUPPLEMENTARY INFORMATION portion proposed amendment indicates a Internal Revenue Code. The collection of this notice. heightened interest on the of information is voluntary. However, if DATES: (1) Written Public Comment.— Commission’s part in comment and a state does not make an election, Written public comment regarding the suggestions regarding alternative policy eligible residents of the state may be proposed amendments and issues for choices; for example, a proposed impeded in their efforts to claim the comment set forth in this notice, enhancement of [2][4][6] levels indicates HCTC. including public comment regarding that the Commission is considering, and Affected Public: State, Local, and retroactive application of any of the invites comment on, alternative policy Tribal Governments. proposed amendments, should be choices regarding the appropriate level Estimated Total Annual Burden received by the Commission not later of enhancement. Similarly, bracketed Hours: 26. than February 20, 2017. Written reply text within a specific offense OMB Control Number: 1545–2079. comments, which may only respond to characteristic or application note means Type of Review: Extension without issues raised in the original comment that the Commission specifically invites change of a currently approved period, should be received by the comment on whether the proposed collection. Commission on March 10, 2017. Public provision is appropriate. Second, the Title: Disclosure by taxable party to comment regarding a proposed Commission has highlighted certain the tax-exempt entity. amendment received after the close of issues for comment and invites Abstract: This document contains the comment period, and reply suggestions on how the Commission final regulations that provide guidance comment received on issues not raised should respond to those issues. under section 4965 of the Internal in the original comment period, may not The proposed amendments and issues Revenue Code (Code), relating to excise be considered. for comment in this notice are as taxes with respect to prohibited tax (2) Public Hearing.—The Commission follows: shelter transactions to which tax-exempt may hold a public hearing regarding the (1) A multi-part proposed amendment entities are parties, and sections proposed amendments and issues for to Chapters Four (Criminal History and 6033(a)(2) and 6011(g) of the Code, comment set forth in this notice. Further Criminal Livelihood) and Five relating to certain disclosure obligations information regarding any public (Determining the Sentence), including with respect to such transactions. hearing that may be scheduled, (A) setting forth options for a new Affected Public: Businesses or other including requirements for testifying Chapter Four guideline, at § 4C1.1 (First for-profits. and providing written testimony, as Offenders), and amending § 5C1.1 Estimated Total Annual Burden well as the date, time, location, and (Imposition of a Term of Imprisonment) Hours: 98,500. scope of the hearing, will be provided to provide lower guideline ranges for by the Commission on its Web site at ‘‘first offenders’’ generally and increase Bob Faber, www.ussc.gov. the availability of alternatives to Acting Treasury PRA Clearance Officer. incarceration for such offenders at the ADDRESSES: All written comment should [FR Doc. 2016–30404 Filed 12–16–16; 8:45 am] lower levels of the Sentencing Table, be sent to the Commission by electronic BILLING CODE 4830–01–P and related issues for comment; and (B) mail or regular mail. The email address revisions to Chapter Five to (i) amend for public comment is Public_ the Sentencing Table in Chapter Five, Comment@ussc.gov. The regular mail Part A to expand Zone B by UNITED STATES SENTENCING address for public comment is United COMMISSION consolidating Zones B and C, (ii) amend States Sentencing Commission, One the Commentary to § 5F1.2 (Home Columbus Circle NE., Suite 2–500, Detention) to revise language requiring Sentencing Guidelines for United Washington, DC 20002–8002, Attention: States Courts electronic monitoring, and (iii) related Public Affairs. issues for comment. AGENCY: United States Sentencing FOR FURTHER INFORMATION CONTACT: (2) a multi-part proposed amendment Commission. Christine Leonard, Director, Office of relating to the findings and ACTION: Notice of proposed amendments Legislative and Public Affairs, (202) recommendations contained in the May to sentencing guidelines, policy 502–4500, pubaffairs@ussc.gov. 2016 Report issued by the Commission’s statements, and commentary. Request SUPPLEMENTARY INFORMATION: The Tribal Issues Advisory Group, including for public comment, including public United States Sentencing Commission is (A) amending the Commentary to comment regarding retroactive an independent agency in the judicial § 4A1.3 (Departures Based on application of any of the proposed branch of the United States Inadequacy of Criminal History amendments. Notice of public hearing. Government. The Commission Category (Policy Statement)) to set forth promulgates sentencing guidelines and a non-exhaustive list of factors for the SUMMARY: The United States Sentencing policy statements for federal courts court to consider in determining Commission is considering pursuant to 28 U.S.C. 994(a). The whether, or to what extent, an upward promulgating certain amendments to the Commission also periodically reviews departure based on a tribal court sentencing guidelines, policy and revises previously promulgated conviction is appropriate, and related statements, and commentary. This guidelines pursuant to 28 U.S.C. 994(o) issues for comment; and (B) amending notice sets forth the proposed and submits guideline amendments to the Commentary to § 1B1.1 (Application amendments and, for each proposed sradovich on DSK3GMQ082PROD with NOTICES the Congress not later than the first day Instructions) to provide a definition of amendment, a synopsis of the issues of May each year pursuant to 28 U.S.C. ‘‘court protection order,’’ and related addressed by that amendment. This 994(p). issues for comment; notice also sets forth a number of issues The proposed amendments in this (3) a proposed amendment to § 4A1.2 for comment, some of which are set notice are presented in one of two (Definitions and Instructions for forth together with the proposed formats. First, some of the amendments Computing Criminal History) to revise amendments, and one of which are proposed as specific revisions to a how juvenile sentences are considered (regarding retroactive application of guideline, policy statement, or for purposes of calculating criminal VerDate Sep<11>2014 20:55 Dec 16, 2016 Jkt 241001 PO 00000 Frm 00104 Fmt 4703 Sfmt 4703 E:\FR\FM\19DEN1.SGM 19DEN1


Document Created: 2016-12-17 03:15:11
Document Modified: 2016-12-17 03:15:11
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
DatesComments should be received on or before January 18, 2017 to be assured of consideration.
ContactCopies of the submissions may be obtained by emailing [email protected], calling (202) 622-0934, or viewing the entire information collection request at www.reginfo.gov.
FR Citation81 FR 92002 
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