82 FR 14805 - Proposed Collection; Comment Request for Revenue Procedure 2004-29

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		14805-14805
FR Document		2017-05594

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 Rev. Proc. 2004-29, Statistical Sampling in Sec. 274 Context.

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

[Federal Register Volume 82, Number 54 (Wednesday, March 22, 2017)]
[Notices]
[Page 14805]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-05594]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2004-
29

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 Rev. Proc. 2004-29, Statistical Sampling in Sec.  
274 Context.

DATES: Written comments should be received on or before May 22, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.
    Requests for additional information or copies of the revenue 
procedure should be directed to Martha R. Brinson, Internal Revenue 
Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Statistical Sampling in Sec.  274 Context.
    OMB Number: 1545-1847.
    Revenue Procedure Number: Revenue Procedure 2004-29.
    Abstract: Revenue Procedure 2004-29 prescribes the statistical 
sampling methodology by which taxpayers under examination, making 
claims for refunds or filing original returns may establish the amounts 
of substantiated meal and entertainment expenses that are excepted from 
the 50% deduction disallowance of Sec.  274(n)(1) under Sec.  
274(n)(2)(A), (C), (D), or (E).
    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: Business or other for-profit organizations.
    Estimated Number of Respondents: 400.
    Estimated Annual Average Time per Respondent: 8 hours.
    Estimated Total Annual Hours: 3,200.
    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 13, 2017.
Laurie Brimmer,
IRS Reports Clearance Officer.
[FR Doc. 2017-05594 Filed 3-21-17; 8:45 am]
 BILLING CODE 4830-01-P

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.

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Document Created: 2017-03-22 03:58:49
Document Modified: 2017-03-22 03:58:49

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.
FR Citation		82 FR 14805

82 FR 14805 - Proposed Collection; Comment Request for Revenue Procedure 2004-29

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service