82 FR 10184 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 26 (February 9, 2017)

Page Range		10184-10185
FR Document		2017-02698

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. Currently, the IRS is soliciting comments concerning existing regulations, 26 CFR 31.6001-1, Records in general; 26 CFR 31.6001-2 Additional Records under FICA; 26 CFR 31.6001-3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001-5, Additional records in connection with collection of income tax at source on wages; 26 CFR 31.6001-6, Notice by District Director requiring returns, statements, or the keeping of records.

Federal Register, Volume 82 Issue 26 (Thursday, February 9, 2017)

[Federal Register Volume 82, Number 26 (Thursday, February 9, 2017)]
[Notices]
[Pages 10184-10185]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-02698]


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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.

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

[[Page 10185]]

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. Currently, the IRS is soliciting 
comments concerning existing regulations, 26 CFR 31.6001-1, Records in 
general; 26 CFR 31.6001-2 Additional Records under FICA; 26 CFR 
31.6001-3, Additional records under Railroad Retirement Tax Act; 26 CFR 
31.6001-5, Additional records in connection with collection of income 
tax at source on wages; 26 CFR 31.6001-6, Notice by District Director 
requiring returns, statements, or the keeping of records.

DATES: Written comments should be received on or before April 10, 2017 
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 regulation sections should be directed to Lanita Van Dyke, at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington DC 20224, or through the internet,at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: 26 CFR 31.6001-1, Records in general; 26 CFR 31.6001-2, 
Additional Records under FICA; 26 CFR 31.6001-3, Additional records 
under Railroad Retirement Tax Act; 26 CFR 31.6001-5, Additional records 
in connection with collection of income tax at source on wages; 26 CFR 
31.6001-6, Notice by District Director requiring returns, statements, 
or the keeping of records.
    OMB Number: 1545-0798.
    Abstract: Internal Revenue Code section 6001 requires, in part, 
that every person liable for tax, or for the collection of that tax 
must keep such records and comply with such rules and regulations as 
the Secretary may from time to time prescribe. The recordkeeping 
requirements under 26 CRF 31.6001 have special application to 
employment taxes (and to employers) and are needed to ensure proper 
compliance with the Code. Upon examination, the records are needed by 
the taxpayer to establish the employment tax liability claimed on any 
tax return.
    Current Actions: There is no change to these existing regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and Federal, 
state, local or tribal governments.
    Estimated Number of Recordkeepers: 5,676,263.
    Estimated Time per Recordkeeper: 5 hours, 20 minutes.
    Estimated Total Annual Recordkeeping Hours: 30,273,950.
    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: January 30, 2017.
Tuawana Pinkston,
IRS Tax Supervisory Analyst.
[FR Doc. 2017-02698 Filed 2-8-17; 8:45 am]
 BILLING CODE 4830-01-P

10184 Federal Register / Vol. 82, No. 26 / Thursday, February 9, 2017 / Notices

must collect information and report on Issued On: February 1, 2017. may make an irrevocable election to
the cooperative agreement performance DeVera Redmond, apply the exceptions retroactively.
with respect to the relevant deliverables Acting Director, Office of Small and Current Actions: There is no change to
that are expected to be achieved through Disadvantaged Business Utilization, United this existing regulation.
the cooperative agreement. Performance States of Department of Transportation. Type of Review: Extension of a
indicators will include formal goals or [FR Doc. 2017–02665 Filed 2–8–17; 8:45 am] currently approved collection.
targets, but will include baseline BILLING CODE 4910–9X–P
Affected Public: Business or other for-
measures for an agreed-upon timeline, profit organizations.
and will be used to evaluate and Estimated Number of Respondents: 1.
Estimated Time per Respondent: 1 hr.
monitor the results that the cooperative DEPARTMENT OF THE TREASURY Estimated Total Annual Burden
agreement funds achieve to ensure that Hours: 1.
funds achieve the intended long-term Internal Revenue Service The following paragraph applies to all
outcomes of the cooperative agreement [TD 8490] of the collections of information covered
program. by this notice:
Progress Reporting—The recipient for Proposed Collection; Comment An agency may not conduct or
this cooperative agreement funding Request for Regulation Project sponsor, and a person is not required to
must submit quarterly progress reports respond to, a collection of information
AGENCY: Internal Revenue Service (IRS),
and annual Federal Financial Report unless the collection of information
Treasury.
(SF–425) on the financial condition of displays a valid OMB control number.
ACTION: Notice and request for Books or records relating to a collection
the cooperative agreement and its
comments. of information must be retained as long
progress, as well as an Annual Budget
Review and Implementation Plan to SUMMARY: The Department of the as their contents may become material
monitor the use of Federal funds and Treasury, as part of its continuing effort in the administration of any internal
ensure accountability and financial to reduce paperwork and respondent revenue law. Generally, tax returns and
transparency in the program. tax return information are confidential,
burden, invites the general public and
as required by 26 U.S.C. 6103.
other Federal agencies to take this
G. Federal Awarding Agency Contracts Request for Comments: Comments
opportunity to comment on proposed submitted in response to this notice will
For further information this notice and/or continuing information be summarized and/or included in the
please contact the OSDBU program staff collections, as required by the request for OMB approval. All
via email at sbtrc@dot.gov. or call Ms. Paperwork Reduction Act of 1995, comments will become a matter of
Steronica Mattocks at 202–366–0658. To Public Law 104–13 (44 U.S.C. public record. Comments are invited on:
ensure applicants receive accurate 3506(c)(2)(A)). Currently, the IRS is (a) Whether the collection of
information about eligibility or the soliciting comments concerning an information is necessary for the proper
program, the applicant is encouraged to existing final regulation, CO–99–91 (TD performance of the functions of the
contact DOT directly, rather than 8490), Limitations on Corporate Net agency, including whether the
through intermediaries or third parties, Operating Loss (section 1.382–3). information shall have practical utility;
with questions. DATES: Written comments should be (b) the accuracy of the agency’s estimate
received on or before April 10, 2017 to of the burden of the collection of
H. Protection of Confidential Business be assured of consideration.
Information information; (c) ways to enhance the
ADDRESSES: Direct all written comments quality, utility, and clarity of the
All information submitted as part of to Gerald J. Shields, Internal Revenue information to be collected; (d) ways to
or in support of any application shall Service, Room 6129, 1111 Constitution minimize the burden of the collection of
use publicly available data or data that Avenue NW., Washington, DC 20224. information on respondents, including
can be made public and methodologies FOR FURTHER INFORMATION CONTACT: through the use of automated collection
that are accepted by industry practice Requests for additional information or techniques or other forms of information
and standards, to the extent possible. If copies of the regulations should be technology; and (e) estimates of capital
the application includes information directed to Tuawana Pinkston at or start-up costs and costs of operation,
you consider to be a trade secret or Internal Revenue Service, Room 6526, maintenance, and purchase of services
confidential commercial or financial 1111 Constitution Avenue NW., to provide information.
information, the applicant should do the Washington, DC 20224, or through the Approved: January 30, 2017.
following: (1) Note on the front cover internet at Lanita.VanDyke@irs.gov. Tuawana Pinkston,
that the submission ‘‘Contains SUPPLEMENTARY INFORMATION: Supervisory IRS Tax Analyst.
Confidential Business Information Title: Limitations on Corporate Net [FR Doc. 2017–02696 Filed 2–8–17; 8:45 am]
(CBI)’’; (2) mark each affected page Operating Loss. BILLING CODE 4830–01–P
‘‘CBI’’; and (3) highlight or otherwise OMB Number: 1545–1345.
denote the CBI portions. DOT protects Regulation Project Number: CO–99–
such information from disclosure to the 91 (TD 8490). DEPARTMENT OF THE TREASURY
extent allowed under applicable law. In Abstract: This regulation modifies the
the event DOT received a Freedom of application of the segregation rules Internal Revenue Service
Information Act (FOIA) request for the under Internal Revenue Code section
sradovich on DSK3GMQ082PROD with NOTICES

information, DOT will follow the 382 in the case of certain issuances of Proposed Collection; Comment
procedures described in its FOIA stock by a loss corporation. The Request for Regulation Project
regulation as 49 CFR 7.17. Only regulation provides exceptions to the AGENCY: Internal Revenue Service (IRS),
information that is ultimately segregation rules for certain small Treasury.
determined to be confidential under that issuances of stock and for certain other
ACTION: Notice and request for
procedure will be exempt from issuances of stock for cash. The
comments.
disclosure under FOIA. regulation also provides that taxpayers

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Federal Register / Vol. 82, No. 26 / Thursday, February 9, 2017 / Notices 10185

SUMMARY: The Department of the person liable for tax, or for the performance of the functions of the
Treasury, as part of its continuing effort collection of that tax must keep such agency, including whether the
to reduce paperwork and respondent records and comply with such rules and information shall have practical utility;
burden, invites the general public and regulations as the Secretary may from (b) the accuracy of the agency’s estimate
other Federal agencies to take this time to time prescribe. The of the burden of the collection of
opportunity to comment on proposed recordkeeping requirements under 26 information; (c) ways to enhance the
and/or continuing information CRF 31.6001 have special application to quality, utility, and clarity of the
collections, as required by the employment taxes (and to employers) information to be collected; (d) ways to
Paperwork Reduction Act of 1995. and are needed to ensure proper minimize the burden of the collection of
Currently, the IRS is soliciting compliance with the Code. Upon information on respondents, including
comments concerning existing examination, the records are needed by through the use of automated collection
regulations, 26 CFR 31.6001–1, Records the taxpayer to establish the techniques or other forms of information
in general; 26 CFR 31.6001–2 employment tax liability claimed on any technology; and (e) estimates of capital
Additional Records under FICA; 26 CFR tax return. or start-up costs and costs of operation,
31.6001–3, Additional records under Current Actions: There is no change to maintenance, and purchase of services
Railroad Retirement Tax Act; 26 CFR these existing regulations. to provide information.
31.6001–5, Additional records in Type of Review: Extension of a
currently approved collection. Approved: January 30, 2017.
connection with collection of income
tax at source on wages; 26 CFR 31.6001– Affected Public: Individuals or Tuawana Pinkston,
6, Notice by District Director requiring households, business or other for-profit IRS Tax Supervisory Analyst.
returns, statements, or the keeping of organizations, not-for-profit institutions, [FR Doc. 2017–02698 Filed 2–8–17; 8:45 am]
records. farms, and Federal, state, local or tribal BILLING CODE 4830–01–P
governments.
DATES: Written comments should be
Estimated Number of Recordkeepers:
received on or before April 10, 2017 to 5,676,263.
be assured of consideration. DEPARTMENT OF THE TREASURY
Estimated Time per Recordkeeper: 5
ADDRESSES: Direct all written comments hours, 20 minutes. Internal Revenue Service
to Tuawana Pinkston, Internal Revenue Estimated Total Annual
Service, Room 6526, 1111 Constitution Recordkeeping Hours: 30,273,950. Quarterly Publication of Individuals,
Avenue NW., Washington, DC 20224. The following paragraph applies to all Who Have Chosen To Expatriate, as
FOR FURTHER INFORMATION CONTACT: of the collections of information covered Required by Section 6039G
Requests for additional information or by this notice:
copies of regulation sections should be An agency may not conduct or AGENCY: Internal Revenue Service (IRS),
directed to Lanita Van Dyke, at Internal sponsor, and a person is not required to Treasury.
Revenue Service, Room 6526, 1111 respond to, a collection of information
Constitution Avenue NW., Washington unless the collection of information ACTION: Notice.
DC 20224, or through the internet,at displays a valid OMB control number.
Lanita.VanDyke@irs.gov. Books or records relating to a collection SUMMARY: This notice is provided in
SUPPLEMENTARY INFORMATION: of information must be retained as long accordance with IRC section 6039G of
Title: 26 CFR 31.6001–1, Records in as their contents may become material the Health Insurance Portability and
general; 26 CFR 31.6001–2, Additional in the administration of any internal Accountability Act (HIPPA) of 1996, as
Records under FICA; 26 CFR 31.6001– revenue law. Generally, tax returns and amended. This listing contains the name
3, Additional records under Railroad tax return information are confidential, of each individual losing United States
Retirement Tax Act; 26 CFR 31.6001–5, as required by 26 U.S.C. 6103. citizenship (within the meaning of
Additional records in connection with Request for Comments: Comments section 877(a) or 877A) with respect to
collection of income tax at source on submitted in response to this notice will whom the Secretary received
wages; 26 CFR 31.6001–6, Notice by be summarized and/or included in the information during the quarter ending
District Director requiring returns, request for OMB approval. All December 31, 2016. For purposes of this
statements, or the keeping of records. comments will become a matter of listing, long-term residents, as defined
OMB Number: 1545–0798. public record. Comments are invited on: in section 877(e)(2), are treated as if they
Abstract: Internal Revenue Code (a) Whether the collection of were citizens of the United States who
section 6001 requires, in part, that every information is necessary for the proper lost citizenship.

Last name First name Middle name/initials

A L BULOOSHI .................................................. EATHAR ........................................................... TALIB
ABBIS ................................................................. JONATHAN ...................................................... DAVID
ABER .................................................................. JAY ................................................................... ROBERT
ABOU-ROKBA .................................................... ABRAR ............................................................. EIHAB
ABOU-ROKBAH ................................................. EIHAB .............................................................. HASSAN
ABRAMOWITZ ................................................... PAUL ................................................................ NEIL
ABRAMS ............................................................ RACHEL ........................................................... JEANINE
ABU KHADRA .................................................... RABAH ............................................................. YUSEF
sradovich on DSK3GMQ082PROD with NOTICES

ABURDENE ........................................................ OLGA ............................................................... BASSAM
ACKERT ............................................................. HEATHER ........................................................ LOUISE
ACREMANN ....................................................... YVONNE .......................................................... RENEE
ACTON ............................................................... SUSAN ............................................................. LORRIE
ADAM ................................................................. ROBERT .......................................................... SAUL
ADAMA ............................................................... MARIEKE ......................................................... MARGRET
ADAMKOWSKI ................................................... GARY ............................................................... RAYMOND
ADAMS ............................................................... BRIGITTE ......................................................... VALENTINE

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Document Created: 2017-02-09 01:03:18
Document Modified: 2017-02-09 01:03:18

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 April 10, 2017 to be assured of consideration.
Contact		Requests for additional information or copies of regulation sections should be directed to Lanita Van Dyke, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington DC 20224, or through the internet,at [email protected]
FR Citation		82 FR 10184

82 FR 10184 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 26 (February 9, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service