82 FR 14804 - Proposed Collection; Comment Request for Rev. Proc. 2008-27

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 54 (March 22, 2017)

Page Range		14804-14805
FR Document		2017-05598

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 the Rev. Proc. 2008-27, 9100 Relief Under Sections 897 and 1445.

Federal Register, Volume 82 Issue 54 (Wednesday, March 22, 2017)

[Federal Register Volume 82, Number 54 (Wednesday, March 22, 2017)]
[Notices]
[Pages 14804-14805]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-05598]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Rev. Proc. 2008-27

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 the Rev. Proc. 2008-27, 9100 Relief Under Sections 
897 and 1445.

DATES: Written comments should be received on or before May 22, 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 this revenue procedure should be directed to R. Joseph 
Durbala, Internal Revenue Service, Room 6129, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Late Filing of Certification or Notices.
    OMB Number: 1545-2098.
    Revenue Procedure Number: Rev. Proc. 2008-27.
    Abstract: The IRS needs certain information to determine whether a

[[Page 14805]]

taxpayer should be granted permission to make late filings of certain 
statements or notices under sections 897 and 1445. The information 
submitted will include a statement by the taxpayer demonstrating 
reasonable cause for the failure to timely make relevant filings under 
sections 897 and 1445. This revenue procedure provides a simplified 
method for taxpayers to request relief for late filings under sections 
1.897-2(g)(1)(ii)(A), 1.897-2(h)(2), 1.1445-2(d)(2), 1.1445-5(b)(2), 
and 1.1445-5(b)(4) of the Income Tax Regulations.
    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: Businesses and other for-profit organizations, 
Farms.
    Estimated Number of Respondents: 250.
    Estimated Total Annual Burden Hours: 1,000 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.
    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: March 10, 2017.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2017-05598 Filed 3-21-17; 8:45 am]
 BILLING CODE 4830-01-P

14804 Federal Register / Vol. 82, No. 54 / Wednesday, March 22, 2017 / Notices

Estimated Annual Average Time per collections, as required by the information shall have practical utility;
Respondent: 100 hours. Paperwork Reduction Act of 1995. (b) the accuracy of the agency’s estimate
Estimated Total Annual Hours: 2,500. Currently, the IRS is soliciting of the burden of the collection of
The following paragraph applies to all comments concerning TD 9210, LIFO information; (c) ways to enhance the
of the collections of information covered Recapture Under Section 1363(d). quality, utility, and clarity of the
by this notice: DATES: Written comments should be information to be collected; (d) ways to
An agency may not conduct or received on or before May 22, 2017 to minimize the burden of the collection of
sponsor, and a person is not required to be assured of consideration. information on respondents, including
respond to, a collection of information through the use of automated collection
ADDRESSES: Direct all written comments
unless the collection of information techniques or other forms of information
to Laurie Brimmer, Internal Revenue
displays a valid OMB control number. technology; and (e) estimates of capital
Books or records relating to a Service, Room 6526, 1111 Constitution
or start-up costs and costs of operation,
collection of information must be Avenue NW., Washington, DC 20224.
Requests for additional information or maintenance, and purchase of services
retained as long as their contents may to provide information.
become material in the administration copies of the regulation should be
directed to Martha R. Brinson, Internal Approved: March 13, 2017.
of any internal revenue law. Generally,
Revenue Service, Room 6129, 1111 Laurie Brimmer,
tax returns and tax return information
are confidential, as required by 26 Constitution Avenue NW., Washington, IRS Reports Clearance Officer.
U.S.C. 6103. DC 20224, or through the Internet at [FR Doc. 2017–05593 Filed 3–21–17; 8:45 am]
Request for Comments: Comments Martha.R.Brinson@irs.gov. BILLING CODE 4830–01–P

submitted in response to this notice will SUPPLEMENTARY INFORMATION:
be summarized and/or included in the Title: LIFO Recapture Under Section
request for OMB approval. All 1363(d). DEPARTMENT OF THE TREASURY
comments will become a matter of OMB Number: 1545–1906.
Regulation Project Number: TD 9210. Internal Revenue Service
public record. Comments are invited on:
(a) Whether the collection of Abstract: This collection of
Proposed Collection; Comment
information is necessary for the proper information is required to inform the
Request for Rev. Proc. 2008–27
performance of the functions of the IRS of partnerships electing to increase
agency, including whether the the basis of inventory to reflect any AGENCY: Internal Revenue Service (IRS),
information shall have practical utility; amount included in a partner’s income Treasury.
(b) the accuracy of the agency’s estimate under section 1363(d). ACTION: Notice and request for
of the burden of the collection of Current Actions: There is no change comments.
information; (c) ways to enhance the in the paperwork burden previously
approved by OMB. SUMMARY: The Department of the
quality, utility, and clarity of the Treasury, as part of its continuing effort
information to be collected; (d) ways to Type of Review: Extension of a
currently approved collection. to reduce paperwork and respondent
minimize the burden of the collection of burden, invites the general public and
information on respondents, including Affected Public: Business or other for-
profit organizations. other Federal agencies to take this
through the use of automated collection opportunity to comment on proposed
techniques or other forms of information Estimated Number of Respondents/
Recordkeepers: 100. and/or continuing information
technology; and (e) estimates of capital collections, as required by the
or start-up costs and costs of operation, Estimated Time per Respondent/
Recordkeeper: 2 hrs. Paperwork Reduction Act of 1995.
maintenance, and purchase of services Currently, the IRS is soliciting
to provide information. Estimated Total Annual Reporting/
Recordkeeping Burden Hours: 200. comments concerning the Rev. Proc.
Approved: March 14, 2017. The following paragraph applies to all 2008–27, 9100 Relief Under Sections
Laurie Brimmer, of the collections of information covered 897 and 1445.
IRS Senior Tax Analyst. by this notice: DATES: Written comments should be
[FR Doc. 2017–05596 Filed 3–21–17; 8:45 am] An agency may not conduct or received on or before May 22, 2017 to
BILLING CODE 4830–01–P sponsor, and a person is not required to be assured of consideration.
respond to, a collection of information ADDRESSES: Direct all written comments
unless the collection of information to Tuawana Pinkston, Internal Revenue
DEPARTMENT OF THE TREASURY displays a valid OMB control number. Service, Room 6141, 1111 Constitution
Books or records relating to a collection Avenue NW., Washington, DC 20224.
Internal Revenue Service of information must be retained as long FOR FURTHER INFORMATION CONTACT:
as their contents may become material Requests for additional information or
Proposed Collection; Comment in the administration of any internal
Request for Regulation Project copies of this revenue procedure should
revenue law. Generally, tax returns and be directed to R. Joseph Durbala,
AGENCY: Internal Revenue Service (IRS), tax return information are confidential, Internal Revenue Service, Room 6129,
Treasury. as required by 26 U.S.C. 6103. 1111 Constitution Avenue NW.,
ACTION: Notice and request for Request for Comments: Comments Washington, DC 20224, or through the
submitted in response to this notice will
asabaliauskas on DSK3SPTVN1PROD with NOTICES

comments. Internet at RJoseph.Durbala@irs.gov.
be summarized and/or included in the SUPPLEMENTARY INFORMATION:
SUMMARY: The Department of the request for OMB approval. All Title: Late Filing of Certification or
Treasury, as part of its continuing effort comments will become a matter of Notices.
to reduce paperwork and respondent public record. Comments are invited on: OMB Number: 1545–2098.
burden, invites the general public and (a) Whether the collection of Revenue Procedure Number: Rev.
other Federal agencies to take this information is necessary for the proper Proc. 2008–27.
opportunity to comment on proposed performance of the functions of the Abstract: The IRS needs certain
and/or continuing information agency, including whether the information to determine whether a

VerDate Sep<11>2014 18:14 Mar 21, 2017 Jkt 241001 PO 00000 Frm 00132 Fmt 4703 Sfmt 4703 E:\FR\FM\22MRN1.SGM 22MRN1

Federal Register / Vol. 82, No. 54 / Wednesday, March 22, 2017 / Notices 14805

taxpayer should be granted permission Approved: March 10, 2017. Affected Public: Business or other for-
to make late filings of certain statements R. Joseph Durbala, profit organizations.
or notices under sections 897 and 1445. IRS, Tax Analyst. Estimated Number of Respondents:
The information submitted will include [FR Doc. 2017–05598 Filed 3–21–17; 8:45 am] 400.
a statement by the taxpayer BILLING CODE 4830–01–P
Estimated Annual Average Time per
demonstrating reasonable cause for the Respondent: 8 hours.
failure to timely make relevant filings Estimated Total Annual Hours: 3,200.
DEPARTMENT OF THE TREASURY The following paragraph applies to all
under sections 897 and 1445. This
of the collections of information covered
revenue procedure provides a simplified
Internal Revenue Service by this notice:
method for taxpayers to request relief An agency may not conduct or
for late filings under sections 1.897– Proposed Collection; Comment sponsor, and a person is not required to
2(g)(1)(ii)(A), 1.897–2(h)(2), 1.1445– Request for Revenue Procedure 2004– respond to, a collection of information
2(d)(2), 1.1445–5(b)(2), and 1.1445– 29 unless the collection of information
5(b)(4) of the Income Tax Regulations. displays a valid OMB control number.
Current Actions: There is no change AGENCY: Internal Revenue Service (IRS), Books or records relating to a collection
in the paperwork burden previously Treasury. of information must be retained as long
approved by OMB. ACTION: Notice and request for as their contents may become material
comments. in the administration of any internal
Type of Review: Extension of a
revenue law. Generally, tax returns and
currently approved collection. SUMMARY: The Department of the tax return information are confidential,
Affected Public: Businesses and other Treasury, as part of its continuing effort as required by 26 U.S.C. 6103.
for-profit organizations, Farms. to reduce paperwork and respondent Request for Comments: Comments
burden, invites the general public and submitted in response to this notice will
Estimated Number of Respondents:
other Federal agencies to take this be summarized and/or included in the
250.
opportunity to comment on proposed request for OMB approval. All
Estimated Total Annual Burden and/or continuing information comments will become a matter of
Hours: 1,000 hours. collections, as required by the public record. Comments are invited on:
The following paragraph applies to all Paperwork Reduction Act of 1995. (a) Whether the collection of
of the collections of information covered Currently, the IRS is soliciting information is necessary for the proper
by this notice: comments concerning Rev. Proc. 2004– performance of the functions of the
29, Statistical Sampling in § 274 agency, including whether the
An agency may not conduct or Context.
sponsor, and a person is not required to information shall have practical utility;
respond to, a collection of information DATES: Written comments should be (b) the accuracy of the agency’s estimate
unless the collection of information received on or before May 22, 2017 to of the burden of the collection of
displays a valid OMB control number. be assured of consideration. information; (c) ways to enhance the
Books or records relating to a collection ADDRESSES: Direct all written comments quality, utility, and clarity of the
to Laurie Brimmer, Internal Revenue information to be collected; (d) ways to
of information must be retained as long
Service, Room 6526, 1111 Constitution minimize the burden of the collection of
as their contents may become material
Avenue NW., Washington, DC 20224. information on respondents, including
in the administration of any internal
Requests for additional information or through the use of automated collection
revenue law. Generally, tax returns and
copies of the revenue procedure should techniques or other forms of information
tax return information are confidential, technology; and (e) estimates of capital
as required by 26 U.S.C. 6103. be directed to Martha R. Brinson,
Internal Revenue Service, Room 6129, or start-up costs and costs of operation,
Request for Comments: Comments 1111 Constitution Avenue NW., maintenance, and purchase of services
submitted in response to this notice will Washington, DC 20224, or through the to provide information.
be summarized and/or included in the Internet at Martha.R.Brinson@irs.gov. Approved: March 13, 2017.
request for OMB approval. All Laurie Brimmer,
SUPPLEMENTARY INFORMATION:
comments will become a matter of
Title: Statistical Sampling in § 274 IRS Reports Clearance Officer.
public record. Comments are invited on:
Context. [FR Doc. 2017–05594 Filed 3–21–17; 8:45 am]
(a) Whether the collection of
OMB Number: 1545–1847. BILLING CODE 4830–01–P
information is necessary for the proper
Revenue Procedure Number: Revenue
performance of the functions of the Procedure 2004–29.
agency, including whether the Abstract: Revenue Procedure 2004–29 DEPARTMENT OF THE TREASURY
information shall have practical utility; prescribes the statistical sampling
(b) the accuracy of the agency’s estimate methodology by which taxpayers under United States Mint
of the burden of the collection of examination, making claims for refunds
information; (c) ways to enhance the Notification of Rescheduled Citizens
or filing original returns may establish
quality, utility, and clarity of the Coinage Advisory Committee March
the amounts of substantiated meal and
information to be collected; (d) ways to 21, 2017, Public Meeting
entertainment expenses that are
asabaliauskas on DSK3SPTVN1PROD with NOTICES

minimize the burden of the collection of excepted from the 50% deduction SUMMARY: Pursuant to United States
information on respondents, including disallowance of § 274(n)(1) under Code, Title 31, section 5135(b)(8)(C), the
through the use of automated collection § 274(n)(2)(A), (C), (D), or (E). United States Mint announces the
techniques or other forms of information Current Actions: There are no changes Citizens Coinage Advisory Committee
technology; and (e) estimates of capital being made to the revenue procedure at (CCAC) public meeting originally
or start-up costs and costs of operation, this time. scheduled for March 15, 2017, has been
maintenance, and purchase of services Type of Review: Extension of a rescheduled for March 21, 2017.
to provide information. currently approved collection. Date: March 21, 2017.

VerDate Sep<11>2014 18:14 Mar 21, 2017 Jkt 241001 PO 00000 Frm 00133 Fmt 4703 Sfmt 4703 E:\FR\FM\22MRN1.SGM 22MRN1

Document Created: 2017-03-22 03:58:21
Document Modified: 2017-03-22 03:58:21

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 22, 2017 to be assured of consideration.
Contact		Requests for additional information or copies of this revenue procedure should be directed to R. Joseph Durbala, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		82 FR 14804

82 FR 14804 - Proposed Collection; Comment Request for Rev. Proc. 2008-27

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 54 (March 22, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service