82 FR 12905 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 43 (March 7, 2017)

Page Range		12905-12906
FR Document		2017-04334

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 carryover allocations and other rules relating to the low-income housing credit, and the section 42 utility allowance regulations concerning the low-income housing tax credit.

Federal Register, Volume 82 Issue 43 (Tuesday, March 7, 2017)

[Federal Register Volume 82, Number 43 (Tuesday, March 7, 2017)]
[Notices]
[Pages 12905-12906]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-04334]


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

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. Currently, the IRS is soliciting 
comments concerning carryover allocations and other rules relating to 
the low-income housing credit, and the section 42 utility allowance 
regulations concerning the low-income housing tax credit.

DATES: Written comments should be received on or before May 8, 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 the regulations 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: Carryover Allocations and Other Rules Relating to the Low-
Income Housing Credit.
    OMB Number: 1545-1102.
    Regulation Project Number: TD 8520 (Final), TD 9420 (Final).
    Abstract: The regulations provide the Service the information it 
needs to ensure that low-income housing tax credits are being properly 
allocated under section 42. This is accomplished through the use of 
carryover allocation documents, election statements, and binding 
agreements executed between taxpayers (e.g. individuals, businesses, 
etc.) and housing credit agencies.
    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: 4,430.
    Estimated Time per Respondent: 1 hour, 50 minutes.
    Estimated Total Annual Burden Hours: 4,008.
    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

[[Page 12906]]

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: February 24, 2017.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2017-04334 Filed 3-6-17; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 43 / Tuesday, March 7, 2017 / Notices 12905

ongoing, collaborative, and actionable will not be used for quantitative DATES: Written comments should be
communications between the OCC and information collections. received on or before May 8, 2017 to be
its customers and stakeholders, while As a general matter, information assured of consideration.
also utilizing feedback to improve collections will not result in any new ADDRESSES: Direct all written comments
program management. system of records containing privacy to Tuawana Pinkston, Internal Revenue
Soliciting feedback targets areas such information and will not ask questions Service, Room 6526, 1111 Constitution
as timeliness, appropriateness, accuracy of a sensitive nature. Avenue NW., Washington, DC 20224.
of information, courtesy, efficiency of Comments: The OCC issued a notice FOR FURTHER INFORMATION CONTACT:
service delivery, and resolution of for 60 days of comment on December Requests for additional information or
issues related to service delivery. The 27, 2016, 81 FR 95301. No comments copies of the regulations should be
responses are used to inform and plan were received. Comments continue to be directed to LaNita Van Dyke at Internal
efforts to improve or maintain the invited on: Revenue Service, Room 6526, 1111
quality of service offered to the public. (a) Whether the collection of Constitution Avenue NW., Washington,
If the OCC does not collect this information is necessary for the proper DC 20224, or through the internet at
information, it will not have access to performance of the functions of the Lanita.VanDyke@irs.gov.
vital feedback from customers and OCC, including whether the information SUPPLEMENTARY INFORMATION:
stakeholders. has practical utility;
Under this generic ICR, the OCC will Title: Carryover Allocations and Other
(b) The accuracy of the OCC’s Rules Relating to the Low-Income
submit a specific information collection estimate of the burden of the
for approval only if the collection meets Housing Credit.
information collection; OMB Number: 1545–1102.
the following conditions: (c) Ways to enhance the quality,
• It is voluntary; Regulation Project Number: TD 8520
utility, and clarity of the information to (Final), TD 9420 (Final).
• It imposes a low burden on
be collected; Abstract: The regulations provide the
respondents (based on considerations of
total burden hours, total number of (d) Ways to minimize the burden of Service the information it needs to
respondents, or burden-hours per the collection on respondents, including ensure that low-income housing tax
respondent) and a low cost on both through the use of automated collection credits are being properly allocated
respondents and the Federal techniques or other forms of information under section 42. This is accomplished
government; technology; and through the use of carryover allocation
• It is non-controversial and does not (e) Estimates of capital or start-up documents, election statements, and
raise issues of concern to other Federal costs and costs of operation, binding agreements executed between
agencies; maintenance, and purchase of services taxpayers (e.g. individuals, businesses,
• It is targeted to solicit opinions to provide information. etc.) and housing credit agencies.
from respondents who have experience Dated: March 1, 2017.
Current Actions: There is no change to
with the program or will have such this existing regulation.
Karen Solomon,
experience in the near future; Type of Review: Extension of a
Deputy Chief Counsel, Office of the currently approved collection.
• It includes personally identifiable Comptroller of the Currency.
information (PII) only to the extent Affected Public: Business or other for-
[FR Doc. 2017–04394 Filed 3–6–17; 8:45 am]
necessary, and the OCC does not retain profit organizations.
BILLING CODE 4810–33–P Estimated Number of Respondents:
the PII; 1
• It gathers information intended to 4,430.
be used internally only for general Estimated Time per Respondent: 1
DEPARTMENT OF THE TREASURY hour, 50 minutes.
service improvement and program
management purposes and not intended Internal Revenue Service Estimated Total Annual Burden
for release outside of the OCC (if Hours: 4,008.
released, the OCC must indicate the Proposed Collection; Comment The following paragraph applies to all
qualitative nature of the information); Request for Regulation Project of the collections of information covered
• It does not gather information to be by this notice:
used for the purpose of substantially AGENCY: Internal Revenue Service (IRS), An agency may not conduct or
informing influential policy decisions; Treasury. sponsor, and a person is not required to
and ACTION: Notice and request for respond to, a collection of information
• It gathers information that will comments. unless the collection of information
yield qualitative information and will displays a valid OMB control number.
not be designed or expected to yield SUMMARY: The Department of the Books or records relating to a collection
statistically reliable results or used to Treasury, as part of its continuing effort of information must be retained as long
reach general conclusions about the to reduce paperwork and respondent as their contents may become material
population of study. burden, invites the general public and in the administration of any internal
Feedback collected provides useful other Federal agencies to take this revenue law. Generally, tax returns and
information, but it does not yield data opportunity to comment on proposed tax return information are confidential,
that can be attributed to the overall and/or continuing information as required by 26 U.S.C. 6103.
population. This type of generic collections, as required by the Request for Comments: Comments
Paperwork Reduction Act of 1995. submitted in response to this notice will
sradovich on DSK3GMQ082PROD with NOTICES

clearance for qualitative information
Currently, the IRS is soliciting be summarized and/or included in the
1 The OCC may retain PII only in limited comments concerning carryover request for OMB approval. All
circumstances, and if it does so, the OCC must allocations and other rules relating to comments will become a matter of
comply with applicable requirements, restrictions, the low-income housing credit, and the public record. Comments are invited on:
and prohibitions of the Privacy Act and other
privacy and confidentiality laws that govern the
section 42 utility allowance regulations (a) Whether the collection of
collection, retention, use, and/or disclosure of such concerning the low-income housing tax information is necessary for the proper
PII. credit. performance of the functions of the

VerDate Sep<11>2014 16:01 Mar 06, 2017 Jkt 241001 PO 00000 Frm 00124 Fmt 4703 Sfmt 4703 E:\FR\FM\07MRN1.SGM 07MRN1

12906 Federal Register / Vol. 82, No. 43 / Tuesday, March 7, 2017 / Notices

agency, including whether the OMB Number: 1545–1746. DEPARTMENT OF THE TREASURY
information shall have practical utility; Form Number: Form 13049.
(b) the accuracy of the agency’s estimate Abstract: The Form Internal Revenue Service
of the burden of the collection of ‘‘Recommendation for Juvenile
information; (c) ways to enhance the Employment with the Internal Revenue Proposed Collection; Comment
quality, utility, and clarity of the Service’’, is used by 13 Delegated Request on Information Collection
information to be collected; (d) ways to Examining Units and 16 Area Personnel Tools Relating to Using Omnibus
minimize the burden of the collection of Offices throughout the IRS as a Surveys
information on respondents, including mechanism to screen out questionable AGENCY: Internal Revenue Service (IRS),
through the use of automated collection applicants when considering juveniles Treasury.
techniques or other forms of information for employment in taxpayers remittance ACTION: Notice and request for
technology; and (e) estimates of capital and submission processing functions. comments.
or start-up costs and costs of operation, Current Actions: There are no changes
maintenance, and purchase of services being made to the form at this time. SUMMARY: The Department of the
to provide information. Type of Review: Extension of a Treasury, as part of its continuing effort
currently approved collection. to reduce paperwork and respondent
Approved: February 24, 2017.
Affected Public: Individuals or burden, invites the general public and
Tuawana Pinkston, Households. other Federal agencies to take this
Supervisory Tax Analyst. Estimated Number of Respondents: opportunity to comment on proposed
[FR Doc. 2017–04334 Filed 3–6–17; 8:45 am] 2,500. and/or continuing information
BILLING CODE 4830–01–P Estimated Time per Respondent: 5 collections, as required by the
minutes. Paperwork Reduction Act of 1995.
Estimated Total Annual Burden Currently, the IRS is soliciting
DEPARTMENT OF THE TREASURY Hours: 208. comments concerning an existing data-
The following paragraph applies to all driven satisfaction surveys to
Internal Revenue Service of the collections of information covered understand customer opinion.
by this notice:
Proposed Collection; Comment DATES: Written comments should be
An agency may not conduct or
Request for Form 13094 sponsor, and a person is not required to received on or before May 8, 2017 to be
respond to, a collection of information assured of consideration.
AGENCY: Internal Revenue Service (IRS),
unless the collection of information ADDRESSES: Direct all written comments
Treasury.
displays a valid OMB control number. to Tuawana Pinkston, Internal Revenue
ACTION: Notice and request for
Books or records relating to a collection Service, Room 6129, 1111 Constitution
comments. Avenue NW., Washington, DC 20224.
of information must be retained as long
SUMMARY: The Department of the as their contents may become material Please send separate comments for each
Treasury, as part of its continuing effort in the administration of any internal specific information collection listed
to reduce paperwork and respondent revenue law. Generally, tax returns and below. You must reference the
burden, invites the general public and tax return information are confidential, information collection’s title, form
other Federal agencies to take this as required by 26 U.S.C. 6103. number, reporting or record-keeping
opportunity to comment on proposed Request for Comments: Comments requirement number, and OMB number
and/or continuing information submitted in response to this notice will (if any) in your comment.
collections, as required by the be summarized and/or included in the FOR FURTHER INFORMATION CONTACT:
Paperwork Reduction Act of 1995. request for OMB approval. All Requests for additional information or
Currently, the IRS is soliciting comments will become a matter of copies of the collection tools should be
comments concerning Form 13094, public record. Comments are invited on: directed to Laurie Brimmer, Internal
Recommendation for Juvenile (a) Whether the collection of Revenue Service, Room 6129, 1111
Employment with the Internal Revenue information is necessary for the proper Constitution Avenue NW., Washington,
Service. performance of the functions of the DC 20224, or at (202)317–5756, or
DATES: Written comments should be agency, including whether the through the internet at
received on or before May 8, 2017 to be information shall have practical utility; Laurie.E.Brimmer@irs.gov.
assured of consideration. (b) the accuracy of the agency’s estimate SUPPLEMENTARY INFORMATION: Currently,
ADDRESSES: Direct all written comments
of the burden of the collection of the IRS is seeking comments concerning
to Tuawana Pinkston, Internal Revenue information; (c) ways to enhance the the following information collection
Service, Room 6129, 1111 Constitution quality, utility, and clarity of the tools, reporting, and record-keeping
Avenue NW., Washington, DC 20224. information to be collected; (d) ways to requirements:
minimize the burden of the collection of Title: Collection of Qualitative
FOR FURTHER INFORMATION CONTACT: Feedback on Agency Service Delivery.
information on respondents, including
Requests for additional information or through the use of automated collection OMB Number: 1545–2255.
copies of the form and instructions techniques or other forms of information Form Number: N/A.
should be directed to Laurie Brimmer at technology; and (e) estimates of capital Abstract: Executive Order 12862
Internal Revenue Service, Room 6129, or start-up costs and costs of operation, directs Federal agencies to provide
1111 Constitution Avenue NW., service to the public that matches or
sradovich on DSK3GMQ082PROD with NOTICES

maintenance, and purchase of services
Washington, DC 20224, or at (202) 317– to provide information. exceeds the best service available in the
5756, or through the internet at private sector. In order to work
Laurie.E.Brimmer@irs.gov. Approved: February 27, 2017. continuously to ensure that our
SUPPLEMENTARY INFORMATION: Tuawana Pinkston, programs are effective and meet our
Title: Recommendation for Juvenile IRS Tax Analyst. customers’ needs, The Internal Revenue
Employment with the Internal Revenue [FR Doc. 2017–04336 Filed 3–6–17; 8:45 am] Service seeks to obtain OMB approval of
Service. BILLING CODE 4830–01–P a generic clearance to collect qualitative

VerDate Sep<11>2014 16:01 Mar 06, 2017 Jkt 241001 PO 00000 Frm 00125 Fmt 4703 Sfmt 4703 E:\FR\FM\07MRN1.SGM 07MRN1

Document Created: 2018-02-01 14:49:06
Document Modified: 2018-02-01 14:49:06

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 May 8, 2017 to be assured of consideration.
Contact		Requests for additional information or copies of the regulations 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 12905

82 FR 12905 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 43 (March 7, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service