82_FR_12319 82 FR 12280 - Proposed Collection; Comment Request for Representation of Taxpayers Before the Internal Revenue Service

82 FR 12280 - Proposed Collection; Comment Request for Representation of Taxpayers Before the Internal Revenue Service

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 39 (March 1, 2017)

Page Range12280-12281
FR Document2017-03920

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 representation of taxpayers before the Internal Revenue Service.

Federal Register, Volume 82 Issue 39 (Wednesday, March 1, 2017) 
[Federal Register Volume 82, Number 39 (Wednesday, March 1, 2017)]
[Notices]
[Pages 12280-12281]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-03920]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Representation of 
Taxpayers Before the Internal Revenue Service

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 representation of taxpayers before the Internal 
Revenue Service.

DATES: Written comments should be received on or before May 1, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6141, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to R. Joseph 
Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Representation of taxpayers before the Internal Revenue 
Service.
    OMB Number: 1545-0150.
    Form Number: 2848; 2848(SP).
    Abstract: Form 2848 or Form 2848(SP) is issued to authorize someone 
to act for the taxpayer in tax matters. It grants all powers that the 
taxpayer has except signing a return and cashing refund checks. The 
information on the form is used to identify representatives and to 
ensure that confidential information is not divulged to unauthorized 
persons.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, and farms.
    The burden estimate is as follows:

----------------------------------------------------------------------------------------------------------------
                                                                     Number of       Time per
                                                                     responses       response       Total hours
----------------------------------------------------------------------------------------------------------------
Form 2848 (paper)...............................................         458,333            1.66         755,833
Form 2848(SP)...................................................          80,000            2.26         180,800
                                                                 -----------------------------------------------
                                                                         538,333  ..............         936,633
----------------------------------------------------------------------------------------------------------------

    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.


[[Page 12281]]


    Approved: February 21, 2017.
R. Joseph Durbala,
 Tax Analyst, IRS.
[FR Doc. 2017-03920 Filed 2-28-17; 8:45 am]
BILLING CODE 4830-01-P

12280 Federal Register / Vol. 82, No. 39 / Wednesday, March 1, 2017 / Notices an agreement on Form 2032 to waive agency, including whether the Currently, the IRS is soliciting this exemption and obtain social information shall have practical utility; comments concerning representation of security coverage for U.S. citizens and (b) the accuracy of the agency’s estimate taxpayers before the Internal Revenue resident aliens employed abroad by of the burden of the collection of Service. their foreign affiliates. The American information; (c) ways to enhance the DATES: Written comments should be employers can later file Form 2032 to quality, utility, and clarity of the received on or before May 1, 2017 to be cover additional foreign affiliates as an information to be collected; (d) ways to assured of consideration. amendment to their original agreement. minimize the burden of the collection of Current Actions: There are no changes information on respondents, including ADDRESSES: Direct all written comments being made to the form at this time. through the use of automated collection to Tuawana Pinkston, Internal Revenue Type of Review: Extension of a techniques or other forms of information Service, Room 6141, 1111 Constitution currently approved collection. technology; and (e) estimates of capital Avenue NW., Washington, DC 20224. Affected Public: Individuals or or start-up costs and costs of operation, FOR FURTHER INFORMATION CONTACT: households, and business or other for- maintenance, and purchase of services Requests for additional information or profit organizations. to provide information. copies of the form and instructions Estimated Number of Respondents: should be directed to R. Joseph Durbala, Approved: February 16, 2017. 160. at Internal Revenue Service, Room 6129, Estimated Time per Respondent: 6 Laurie E. Brimmer, 1111 Constitution Avenue NW., hours, 48 minutes. Senior Tax Analyst. Washington, DC 20224, or through the Estimated Total Annual Burden [FR Doc. 2017–03917 Filed 2–28–17; 8:45 am] internet at RJoseph.Durbala@irs.gov. Hours: 973. BILLING CODE 4830–01–P The following paragraph applies to all SUPPLEMENTARY INFORMATION: of the collections of information covered Title: Representation of taxpayers by this notice: DEPARTMENT OF THE TREASURY before the Internal Revenue Service. An agency may not conduct or OMB Number: 1545–0150. sponsor, and a person is not required to Internal Revenue Service Form Number: 2848; 2848(SP). respond to, a collection of information Abstract: Form 2848 or Form unless the collection of information Proposed Collection; Comment 2848(SP) is issued to authorize someone displays a valid OMB control number. Request for Representation of to act for the taxpayer in tax matters. It Books or records relating to a collection Taxpayers Before the Internal Revenue grants all powers that the taxpayer has of information must be retained as long Service except signing a return and cashing as their contents may become material AGENCY: Internal Revenue Service (IRS), refund checks. The information on the in the administration of any internal Treasury. form is used to identify representatives revenue law. Generally, tax returns and ACTION: Notice and request for and to ensure that confidential tax return information are confidential, comments. information is not divulged to as required by 26 U.S.C. 6103. unauthorized persons. Request for Comments: Comments SUMMARY: The Department of the Current Actions: There are no changes submitted in response to this notice will Treasury, as part of its continuing effort being made to the form at this time. be summarized and/or included in the to reduce paperwork and respondent Type of Review: Extension of a request for OMB approval. All burden, invites the general public and currently approved collection. comments will become a matter of other Federal agencies to take this Affected Public: Individuals or public record. Comments are invited on: opportunity to comment on proposed households, business or other for-profit (a) Whether the collection of and/or continuing information organizations, not-for-profit institutions, information is necessary for the proper collections, as required by the and farms. performance of the functions of the Paperwork Reduction Act of 1995. The burden estimate is as follows: Number of Time per Total hours responses response Form 2848 (paper) ....................................................................................................................... 458,333 1.66 755,833 Form 2848(SP) ............................................................................................................................ 80,000 2.26 180,800 538,333 ........................ 936,633 The following paragraph applies to all Request for Comments: Comments quality, utility, and clarity of the of the collections of information covered submitted in response to this notice will information to be collected; (d) ways to by this notice: be summarized and/or included in the minimize the burden of the collection of An agency may not conduct or request for OMB approval. All information on respondents, including sponsor, and a person is not required to comments will become a matter of through the use of automated collection respond to, a collection of information public record. Comments are invited on: techniques or other forms of information unless the collection of information asabaliauskas on DSK3SPTVN1PROD with NOTICES (a) Whether the collection of technology; and (e) estimates of capital displays a valid OMB control number. information is necessary for the proper or start-up costs and costs of operation, Books or records relating to a collection performance of the functions of the maintenance, and purchase of services of information must be retained as long agency, including whether the to provide information. as their contents may become material in the administration of any internal information shall have practical utility; revenue law. Generally, tax returns and (b) the accuracy of the agency’s estimate tax return information are confidential, of the burden of the collection of as required by 26 U.S.C. 6103. information; (c) ways to enhance the VerDate Sep<11>2014 18:09 Feb 28, 2017 Jkt 241001 PO 00000 Frm 00091 Fmt 4703 Sfmt 4703 E:\FR\FM\01MRN1.SGM 01MRN1

Federal Register / Vol. 82, No. 39 / Wednesday, March 1, 2017 / Notices 12281 Approved: February 21, 2017. makes an intentional misrepresentation DEPARTMENT OF THE TREASURY R. Joseph Durbala, of material fact. This standard applies to Tax Analyst, IRS. all rescissions, whether in the group or Internal Revenue Service [FR Doc. 2017–03920 Filed 2–28–17; 8:45 am] individual insurance market, or self- insured coverage. The collections under Proposed Collection; Comment BILLING CODE 4830–01–P this approval number relate to standards Request for Form 4562 for rescission, including that the rules of AGENCY: Internal Revenue Service (IRS), DEPARTMENT OF THE TREASURY PHS Act section 2712 apply whether the Treasury. coverage is rescinded for an individual ACTION: Notice and request for Internal Revenue Service or a group. comments. Proposed Collection; Comment Current Actions: There is no change to this existing regulation. SUMMARY: The Department of the Request Regarding Affordable Care Treasury, as part of its continuing effort Act Notice Relating to Rescissions Type of Review: Extension of a to reduce paperwork and respondent AGENCY: Internal Revenue Service (IRS), currently approved collection. burden, invites the general public and Treasury. Affected Public: Business or other for- other Federal agencies to take this ACTION: Notice and request for profit organizations. opportunity to comment on proposed comments. Estimated Number of Respondents: and/or continuing information 800. collections, as required by the SUMMARY: The Department of the Paperwork Reduction Act of 1995. Treasury, as part of its continuing effort Estimated Total Annual Burden Currently, the IRS is soliciting to reduce paperwork and respondent Hours: 25 Hours. comments concerning Form 4562, burden, invites the general public and The following paragraph applies to all Depreciation and Amortization other Federal agencies to take this of the collections of information covered (Including Information on Listed opportunity to comment on proposed by this notice: Property). and/or continuing information An agency may not conduct or DATES: Written comments should be collections, as required by the sponsor, and a person is not required to received on or before May 1, 2017 to be Paperwork Reduction Act of 1995. respond to, a collection of information assured of consideration. Currently, the IRS is soliciting unless the collection of information ADDRESSES: Direct all written comments comments concerning the Affordable displays a valid OMB control number. to Tuawana Pinkston, Internal Revenue Care Act notice of rescission. Books or records relating to a collection Service, Room 6526, 1111 Constitution DATES: Written comments should be of information must be retained as long Avenue NW., Washington, DC 20224. received on or before May 1, 2017. To as their contents may become material be assured of consideration. FOR FURTHER INFORMATION CONTACT: in the administration of any internal Requests for additional information or ADDRESSES: Direct all written comments revenue law. Generally, tax returns and to Tuawana Pinkston, Internal Revenue copies of the form and instructions tax return information are confidential, should be directed to Sara Covington, Service, Room 6141, 1111 Constitution as required by 26 U.S.C. 6103. Avenue NW., Washington, DC 20224. 1111 Constitution Avenue NW., Request for Comments: Comments Washington, DC 20224, or through the FOR FURTHER INFORMATION CONTACT: submitted in response to this notice will internet, at Sara.L.Covington@irs.gov. Requests for additional information or be summarized and/or included in the SUPPLEMENTARY INFORMATION: copies of the regulations should be request for OMB approval. All Title: Depreciation and Amortization directed to R. Joseph Durbala, (202) comments will become a matter of (Including Information on Listed 317–5746, or at Internal Revenue Service, Room 6129, 1111 Constitution public record. Comments are invited on: Property). Avenue NW., Washington DC 20224, or (a) Whether the collection of OMB Number: 1545–0172. through the internet, at information is necessary for the proper Form Number: Form 4562. RJoseph.Durbala@irs.gov. performance of the functions of the Abstract: Form 4562 is used to claim Title: Affordable Care Act Notice of agency, including whether the a deduction for depreciation and Rescission. information shall have practical utility; amortization; to make the election to OMB Number: 1545–2180. (b) the accuracy of the agency’s estimate expense certain tangible property under Regulation Project Number: TD 9744. of the burden of the collection of Internal Revenue Code section 179; and Abstract: Treasury Decision 9744 information; (c) ways to enhance the to provide information on the business/ contains final regulations regarding quality, utility, and clarity of the investment use of automobiles and other grandfathered health plans, preexisting information to be collected; (d) ways to listed property. The form provides the condition exclusions, lifetime and minimize the burden of the collection of IRS with the information necessary to annual dollar limits on benefits, information on respondents, including determine that the correct depreciation rescissions, coverage of dependent through the use of automated collection deduction is being claimed. children to age 26, internal claims and techniques or other forms of information Current Actions: There are no changes appeal and external review processes, technology; and (e) estimates of capital being made to Form 4562 at this time. and patient protections under the or start-up costs and costs of operation, Type of Review: Extension of a asabaliauskas on DSK3SPTVN1PROD with NOTICES Affordable Care Act. The Public Health maintenance, and purchase of services currently approved collection. Service Act (PHS) Act section 2712, as to provide information. Affected Public: Business or other for- added by the Affordable Care Act, Approved: February 16, 2017. profit organizations, farms, and provides that a group health plan or individuals. R. Joseph Durbala, health insurance issuer offering group or Estimated Number of Respondents: individual health insurance coverage Tax Analyst, IRS. 12,313,626. must not rescind coverage unless a [FR Doc. 2017–03918 Filed 2–28–17; 8:45 am] Estimated Time per Respondent: 39 covered individual commits fraud or BILLING CODE 4830–01–P hours, 36 minutes. VerDate Sep<11>2014 18:09 Feb 28, 2017 Jkt 241001 PO 00000 Frm 00092 Fmt 4703 Sfmt 4703 E:\FR\FM\01MRN1.SGM 01MRN1


Document Created: 2017-03-01 03:39:01
Document Modified: 2017-03-01 03:39:01
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
ActionNotice and request for comments.
DatesWritten comments should be received on or before May 1, 2017 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation82 FR 12280 
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