82 FR 10852 - Proposed Information Collection; Comment Request
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 30 (February 15, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 30 (February 15, 2017)
| Page Range | 10852-10854 | |
| FR Document | 2017-02985 |
[Federal Register Volume 82, Number 30 (Wednesday, February 15, 2017)] [Notices] [Pages 10852-10854] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-02985] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Information Collection; Comment Request AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- [[Page 10853]] 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. DATES: Written comments should be received on or before April 17, 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, or at [email protected]. Please send separate comments for each specific information collection listed below. You must reference the information collection's title, form number, reporting or record-keeping requirement number, and OMB number (if any) in your comment. FOR FURTHER INFORMATION CONTACT: To obtain additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at [email protected]. SUPPLEMENTARY INFORMATION: Request for Comments The Department of the Treasury and the Internal Revenue Service, as part of their continuing effort to reduce paperwork and respondent burden, invite the general public and other Federal agencies to take this opportunity to comment on the proposed or continuing information collections listed below in this notice, as required by the Paperwork Reduction Act of 1995, (44 U.S.C. 3501 et seq.). Request for Comments: Comments submitted in response to this notice will be summarized and/or included in our request for Office of Management and Budget (OMB) approval of the relevant information collection. All comments will become a matter of public record. Please do not include any confidential or inappropriate material in your comments. We invite comments on: (a) Whether the collection of information is necessary for the proper performance of the agency's functions, including whether the information has 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 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 the requested information. Currently, the IRS is seeking comments concerning the following forms, and reporting and record-keeping requirements: 1. Title: Constructive Transfers and Transfers of Property to a Third-Party on Behalf of a Spouse (Sec. 1.1041-2). OMB Number: 1545-1751. Regulation: TD 9035. Abstract: Constructive transfers and transfers of property to a third-party on behalf of a spouse. The regulation sets forth the required information that will permit spouses or former spouses to treat a redemption by a corporation of stock of one spouse or former spouse as a transfer of that stock to the other spouse or former spouse in exchange for the redemption proceeds and a redemption of the stock from the latter spouse or a former spouse in exchange for the redemption proceeds. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Individuals and households, and businesses and other for-profit organizations. Estimated Number of Respondents: 1000. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 500. 2. Title: Rotable Spare Parts Safe Harbor Method. OMB Number: 1545-2070. Revenue Procedure Number: Rev. Proc. 2007-48. Abstract: The information for which the agency is requesting to collect will support a taxpayer's claim for eligibility to use the safe harbor method of accounting for rotable spare parts provided in the proposed revenue procedures. The information will be submitted as a supporting schedule for the Form 3115, Application for Change in Accounting Method. Current Actions: There are no changes being made to the revenue procedures at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 300. Estimated Time per Respondent: 15 minutes. Estimated Total Annual Burden Hours: 75. 3. Title: Valuation Tables. OMB Number: 1545-1343. Regulation: TD 9540. Abstract: This document contains final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. These regulations will affect the valuation of inter vivos and testamentary transfers of interests dependent on one or more measuring lives. These regulations are necessary because section 7520(c)(3) directs the Secretary to update the actuarial tables to reflect the most recent mortality experience available. Current Actions: There is no change to this existing regulation. Type of Review: Extension of OMB approval. Affected Public: Individuals or households. Estimated Number of Respondents: 6,000. Estimated Time per Respondent: 45 minutes. Estimated Total Annual Hours: 4,500. 4. Title: Communications Excise Tax; Prepaid Telephone Cards. OMB Number: 1545-1628. Regulation: Treasury Decision 8855 (REG-118620-97.) Abstract: Carriers must keep certain information documenting their sales of prepaid telephone cards to other carriers to avoid responsibility for collecting tax. The regulations provide rules for the application of the communications excise tax to prepaid telephone cards. Current Actions: There are no changes being made to this existing regulation. Type of Review: Extension of currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 104. Estimated Time per Respondent: 20 min. Estimated Total Annual Burden Hours: 34. 5. Title: Relief From Ruling Process For Making Late Reverse QTIP Election. OMB Number: 1545-1898. Regulation: Revenue Procedure 2004-47. Abstract: Revenue Procedure 2004-47 provides alternative relief for taxpayers who failed to make a reverse QTIP election on an estate tax return. Instead of requesting a private letter ruling and paying the accompanying user fee the taxpayer may file certain documents with the Cincinnati Service Center directly to request relief. [[Page 10854]] Current Actions: There are no changes being made to the revenue procedure at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Respondents: 6. Estimated Annual Average Time per Respondent: 9 hours. Estimated Total Annual Hours: 54. 6. Title: Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act. OMB Number: 1545-2178. Regulation: REG-118412-10. Abstract: This document contains interim final regulations implementing the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Patient Protection and Affordable Care Act regarding status as a grandfathered health plan. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 1,273,274. Estimated Total Annual Burden: 2,063 Hours. 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. Approved: February 3, 2017. Tuawana Pinkston, IRS Supervisory Tax Analyst. [FR Doc. 2017-02985 Filed 2-14-17; 8:45 am] BILLING CODE 4830-01-P
![10852 Federal Register / Vol. 82, No. 30 / Wednesday, February 15, 2017 / Notices
A. Compensation Adjustments for the Dated: February 8, 2017. Type of Review: Extension of a
Chief Executive Officer Antoinette Ross, currently approved collection.
B. Selection of TVA Board Chair Acting Director, Taxpayer Advocacy Panel. Affected Public: Individuals or
[FR Doc. 2017–02981 Filed 2–14–17; 8:45 am] households.
FOR MORE INFORMATION: Please call TVA BILLING CODE 4830–01–P Estimated Number of Respondents:
Media Relations at (865) 632–6000, 50,000.
Knoxville, Tennessee. People who plan Estimated Time per Respondent: 4
to attend the meeting and have special DEPARTMENT OF THE TREASURY hours, 49 minutes.
needs should call (865) 632–6000. Estimated Total Annual Burden
Anyone who wishes to comment on any Internal Revenue Service Hours: 240,500.
of the agenda in writing may send their
Proposed Collection; Comment The following paragraph applies to all
comments to: TVA Board of Directors,
Request for Forms 8857 and 8857(SP) of the collections of information covered
Board Agenda Comments, 400 West
by this notice:
Summit Hill Drive, Knoxville, AGENCY: Internal Revenue Service (IRS),
Tennessee 37902. An agency may not conduct or
Treasury. sponsor, and a person is not required to
Dated: February 9, 2017. ACTION: Notice and request for respond to, a collection of information
Sherry A. Quirk, comments. unless the collection of information
General Counsel. displays a valid OMB control number.
SUMMARY: The Department of the
[FR Doc. 2017–03120 Filed 2–13–17; 11:15 am] Books or records relating to a collection
Treasury, as part of its continuing effort
BILLING CODE 8120–08–P of information must be retained as long
to reduce paperwork and respondent
as their contents may become material
burden, invites the general public and
in the administration of any internal
other Federal agencies to take this
revenue law. Generally, tax returns and
opportunity to comment on proposed
DEPARTMENT OF THE TREASURY tax return information are confidential,
and/or continuing information
as required by 26 U.S.C. 6103.
Internal Revenue Service collections, as required by the
Request for Comments: Comments
Paperwork Reduction Act of 1995,
submitted in response to this notice will
Open Meeting of the Taxpayer Public Law 104–13 (44 U.S.C.
be summarized and/or included in the
Advocacy Panel Joint Committee 3506(c)(2)(A)). Currently, the IRS is
request for OMB approval. All
soliciting comments concerning Forms
AGENCY: Internal Revenue Service (IRS), comments will become a matter of
8857 and 8857(SP), Request for Innocent
Treasury. public record. Comments are invited on:
Spouse Relief.
(a) Whether the collection of
ACTION: Notice of meeting. DATES: Written comments should be
information is necessary for the proper
received on or before April 17, 2017 to performance of the functions of the
SUMMARY: An open meeting of the be assured of consideration. agency, including whether the
Taxpayer Advocacy Panel Joint ADDRESSES: Direct all written comments information shall have practical utility;
Committee will be conducted. The to Tuawana Pinkston, Internal Revenue (b) the accuracy of the agency’s estimate
Taxpayer Advocacy Panel is soliciting Service, Room 6526, 1111 Constitution of the burden of the collection of
public comments, ideas, and Avenue NW., Washington, DC 20224. information; (c) ways to enhance the
suggestions on improving customer FOR FURTHER INFORMATION CONTACT: quality, utility, and clarity of the
service at the Internal Revenue Service. Requests for additional information or information to be collected; (d) ways to
The meeting will be held
DATES:
copies of the form and instructions minimize the burden of the collection of
Wednesday, March 29, 2017. should be directed to Martha R. Brinson, information on respondents, including
Internal Revenue Service, Room 6129, through the use of automated collection
FOR FURTHER INFORMATION CONTACT: Kim 1111 Constitution Avenue NW., techniques or other forms of information
Vinci at 1–888–912–1227 or 916–974– Washington, DC 20224, or through the technology; and (e) estimates of capital
5086. Internet at Martha.R.Brinson@irs.gov. or start-up costs and costs of operation,
SUPPLEMENTARY INFORMATION: Notice is SUPPLEMENTARY INFORMATION: maintenance, and purchase of services
Title: Request for Innocent Spouse to provide information.
hereby given pursuant to Section
Relief.
10(a)(2) of the Federal Advisory Approved: February 6, 2017.
OMB Number: 1545–1596.
Committee Act, 5 U.S.C. App. (1988) Form Numbers: 8857 and 8857(SP). Tuawana Pinkston,
that an open meeting of the Taxpayer Abstract: Section 6013(e) of the IRS Reports Clearance Officer.
Advocacy Panel Joint Committee will be Internal Revenue Code allows taxpayers [FR Doc. 2017–02984 Filed 2–14–17; 8:45 am]
held Wednesday, March 29, 2017, at to request, and IRS to grant, ‘‘innocent BILLING CODE 4830–01–P
1:00 p.m. Eastern Time via spouse’’ relief when: The taxpayer files
teleconference. The public is invited to a joint return with tax substantially
make oral comments or submit written understated; the taxpayer establishes no DEPARTMENT OF THE TREASURY
statements for consideration. For more knowledge of, or benefit from, the
information please contact: Kim Vinci at understatement; and it would be Internal Revenue Service
1–888–912–1227 or 916–974–5086, TAP inequitable to hold the taxpayer liable.
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Office, 4330 Watt Ave., Sacramento, CA Proposed Information Collection;
Forms 8857 and 8857(SP) is used to Comment Request
95821, or contact us at the Web site: request relief from liability of an
http://www.improveirs.org. understatement of tax on a joint return AGENCY: Internal Revenue Service (IRS),
The agenda will include various resulting from a grossly erroneous item Treasury.
committee issues for submission to the attributable to the spouse. ACTION: Notice and request for
IRS and other TAP related topics. Public Current Actions: There are no changes
comments.
input is welcomed. being made to the forms at this time.
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![10854 Federal Register / Vol. 82, No. 30 / Wednesday, February 15, 2017 / Notices
Current Actions: There are no changes revenue law. Generally, tax returns and briefing will also focus on the status of
being made to the revenue procedure at tax return information are confidential, the reorganization of RCS and its Vet
this time. as required by 26 U.S.C. 6103. Centers system-wide in conjunction
Type of Review: Extension of a Approved: February 3, 2017. with the parallel transformation of the
currently approved collection. Tuawana Pinkston,
Veterans Health Administration (VHA)
Affected Public: Individuals or Veterans Integrated Service Network
IRS Supervisory Tax Analyst.
households. (VISN) transformation.
Estimated Number of Respondents: 6. [FR Doc. 2017–02985 Filed 2–14–17; 8:45 am]
On March 30, the Committee
Estimated Annual Average Time per BILLING CODE 4830–01–P
members will receive briefings from
Respondent: 9 hours. VHA’s mental health leadership on the
Estimated Total Annual Hours: 54. mental health service needs of combat-
6. Title: Interim Final Rules for Group DEPARTMENT OF VETERANS theater Veterans and on the
Health Plans and Health Insurance AFFAIRS coordination of Vet Center services with
Coverage Relating to Status as a VHA mental health services to better
Advisory Committee on the
Grandfathered Health Plan under the service the combat-theater Veteran
Readjustment of Veterans; Notice of
Patient Protection and Affordable Care population.
Meeting
Act. The agenda for both days will also
OMB Number: 1545–2178. The Department of Veterans Affairs include time for Committee strategic
Regulation: REG–118412–10. (VA) gives notice under Public Law 92– planning primarily focused on its
Abstract: This document contains 463 (Federal Advisory Committee Act) annual operations plans for 2017/18, its
interim final regulations implementing that a meeting of the Advisory 2017 field meeting agenda, and the
the rules for group health plans and Committee on the Readjustment of target perspectives for its 19th annual
health insurance coverage in the group Veterans will be held Wednesday and report.
and individual markets under Thursday, March 29 and 30, 2017. The No time will be allocated at this
provisions of the Patient Protection and meeting on both days will be conducted meeting for receiving oral presentations
Affordable Care Act regarding status as at the Readjustment Counseling Service from the public. However, members of
a grandfathered health plan. (RCS) Headquarters Offices, located at the public may direct written questions
Current Actions: There is no change to 1717 H Street NW., Washington, DC or submit prepared statements for
this existing regulation. 20006, in Conference Room 430C. The review by the Committee before the
Type of Review: Extension of a agenda for these two days will begin at meeting to Mr. Charles M. Flora,
currently approved collection. 8:00 a.m. and end at 4:30 p.m. The M.S.W., Designated Federal Officer,
Affected Public: Business or other for- meeting on both days is open to the Readjustment Counseling Service,
profit organizations. public. Department of Veterans Affairs, 810
Estimated Number of Respondents: The purpose of the Committee is to Vermont Avenue NW., Washington, DC
1,273,274. review the post-war readjustment needs 20420. Because the meeting will be in
Estimated Total Annual Burden: of combat-theater Veterans and to a Government building, please provide
2,063 Hours. evaluate the availability, effectiveness valid photo identification for check-in.
The following paragraph applies to all and coordination of VA programs Please allow 15 minutes before the
of the collections of information covered required to meet Veterans’ readjustment meeting for the check-in process. If you
by this notice: service needs. plan to attend or have questions
An agency may not conduct or The agenda for March 29 will include concerning the meeting, please contact
sponsor, and a person is not required to briefings from the Chief Readjustment Mr. Flora at (202) 461–6525 or by email
respond to, a collection of information Counseling Officer on the current at charles.flora@va.gov.
unless the collection of information activities of the Readjustment
displays a valid OMB control number. Counseling Service (RCS) Vet Centers to Dated: February 9, 2017.
Books or records relating to a collection include the full scope of outreach and LaTonya L. Small,
of information must be retained as long readjustment counseling services Advisory Committee Management Office.
as their contents may become material provided to combat-theater Veterans, [FR Doc. 2017–02982 Filed 2–14–17; 8:45 am]
in the administration of any internal Service members and their families. The BILLING CODE P
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Document Created: 2017-02-15 00:54:57
Document Modified: 2017-02-15 00:54:57
| 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 17, 2017 to be assured of consideration. | |
| Contact | To obtain additional information, or copies of the information collection and instructions, or copies of any comments received, contact Elaine Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at [email protected] | |
| FR Citation | 82 FR 10852 |
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