82_FR_15157 82 FR 15101 - Proposed Collection: Comment Request for Regulation Project

82 FR 15101 - Proposed Collection: Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 56 (March 24, 2017)

Page Range15101-15102
FR Document2017-05833

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, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning entry of taxable fuel.

Federal Register, Volume 82 Issue 56 (Friday, March 24, 2017)
[Federal Register Volume 82, Number 56 (Friday, March 24, 2017)]
[Notices]
[Pages 15101-15102]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-05833]


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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, Public Law 104-13(44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
entry of taxable fuel.

DATES: Written comments should be received on or before May 23, 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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Kerry Dennis, at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Entry of Taxable Fuel.
    OMB Number: 1545-1897.
    Regulation Project Number: REG-120616-03 (T.D. 9346).
    Abstract: The regulation imposes joint and several liabilities on 
the importer of record for the tax imposed on the entry of taxable fuel 
into the U.S. and revises definition of ``enterer''.
    Current Actions: There is no change to this existing regulation.

[[Page 15102]]

    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals, business or other for-profit 
organizations, not-for-profit institutions, and Federal, state, local 
or tribal governments.
    Estimated Number of Respondents: 1,125.
    Estimated Time per Respondent: 1.25 hours.
    Estimated Total Annual Burden Hours: 1,406.25.
    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 16, 2017.
Laurie Brimmer,
IRS Tax Analyst.
[FR Doc. 2017-05833 Filed 3-23-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                                                  Federal Register / Vol. 82, No. 56 / Friday, March 24, 2017 / Notices                                                 15101

                                                  DEPARTMENT OF TRANSPORTATION                            number and type of interested                         located on the Build America’s TIFIA
                                                                                                          stakeholders that have contacted the                  Web page at: https://
                                                  Office of the Secretary of                              Department about this program, OST                    www.transportation.gov/buildamerica/
                                                  Transportation                                          estimates that it will receive fifty (50)             programs-services/tifia/applications.
                                                  [Docket No. DOT–OST–2017–0034]                          applications and fifty (50) letters of                DOT estimates that each application
                                                                                                          interest and that it will generally not               will require approximately 100 hours to
                                                  Agency Information Collection                           take applicants more than 100 person-                 complete.
                                                  Activities and Request for Comments;                    hours to assemble individual                            Issued in Washington, DC, on March 20,
                                                  Extension of an Approved Information                    applications and 20 person-hours to                   2017.
                                                  Collection: Transportation                              assemble individual letters of interest.              Claire Barrett,
                                                  Infrastructure Financing and                            Therefore, the total annual hour burden
                                                                                                                                                                Departmental Chief Privacy & Information
                                                  Innovation Act (TIFIA) Program                          of this collection of applications is 6,000           Governance Officer.
                                                                                                          hours.
                                                  AGENCY: Office of the Secretary of                                                                            [FR Doc. 2017–05828 Filed 3–23–17; 8:45 am]
                                                                                                             Frequency of Collection: The
                                                  Transportation (OST), DOT.                              Department expects that this                          BILLING CODE 4910–22–P
                                                  ACTION: Notice and request for                          information collection will occur on a
                                                  comments.                                               rolling basis as interested entities seek
                                                                                                          TIFIA credit assistance.                              DEPARTMENT OF THE TREASURY
                                                  SUMMARY:    In accordance with the                         Background: This is an existing
                                                  requirements of the Paperwork                           information collection that was                       Internal Revenue Service
                                                  Reduction Act of 1995, OST invites                      originally approved through the
                                                  public comments on a request to the                                                                           Proposed Collection: Comment
                                                                                                          emergency approval process on August
                                                  Office of Management and Budget                         7, 2013. DOT will use the collected                   Request for Regulation Project
                                                  (OMB) to renew an Information                           information to evaluate and select                    AGENCY: Internal Revenue Service (IRS),
                                                  Collection Request (ICR). The ICR is                    recipients for credit assistance.                     Treasury.
                                                  used to allow entities to apply for TIFIA               Applicants may be asked to provide
                                                  credit assistance and assists the DOT in                                                                      ACTION: Notice and request for
                                                                                                          additional supporting evidence or to                  comments.
                                                  evaluating projects and project sponsors                quantify details during the review and
                                                  for program eligibility and                             negotiation process on a case-by-case                 SUMMARY:   The department of the
                                                  creditworthiness.                                       basis, but completion of the letter of                Treasury, as part of its continuing effort
                                                  DATES: We must receive your comments                    interest and application.                             to reduce paperwork and respondent
                                                  on or before May 23, 2017.                                 The application process required of                burden, invites the general public and
                                                  ADDRESSES: All comments should                          23 U.S.C. 602(a)(1)(A) begins with the                other Federal agencies to take this
                                                  reference Federal Docket Management                     submission of a letter of interest (LOI).             opportunity to comment on proposed
                                                  System (FDMS) Docket No. DOT–OST–                       Only after a project sponsor has                      and/or continuing information
                                                  2017–0034. Interested persons are                       submitted an LOI demonstrating                        collections, as required by the
                                                  invited to submit written comments on                   satisfaction of all statutory eligibility             Paperwork Reduction Act of 1995,
                                                  the proposed information collection                     requirements can the project sponsor be               Public Law 104–13(44 U.S.C.
                                                  through one of the following methods:                   invited to submit an application. The                 3506(c)(2)(A)). Currently, the IRS is
                                                    • Federal eRulemaking Portal: http://                 LOI must describe the project, outline                soliciting comments concerning entry of
                                                  www.regulations.gov. Follow the online                  the proposed financial plan, provide a                taxable fuel.
                                                  instructions for submitting comments.                   status of environmental review, and                   DATES: Written comments should be
                                                    • Fax: 1–202–493–2251.                                provide information regarding                         received on or before May 23, 2017 to
                                                    • Mail or Hand Delivery: Docket                       satisfaction of other eligibility                     be assured of consideration.
                                                  Management Facility, U.S. Department                    requirements of the TIFIA credit
                                                                                                          program, in each case as indicated on                 ADDRESSES: Direct all written comments
                                                  of Transportation, 1200 New Jersey
                                                                                                          the LOI form located on the Build                     to Laurie Brimmer, Internal Revenue
                                                  Avenue SE., West Building, Room W12–
                                                                                                          America Bureau’s TIFIA Web page:                      Service, Room 6526, 1111 Constitution
                                                  140, Washington, DC 20590, between 9
                                                                                                          https://www.transportation.gov/                       Avenue NW., Washington, DC 20224.
                                                  a.m. and 5 p.m., Monday through
                                                  Friday, except on Federal holidays.                     buildamerica/programs-services/tifia/                 FOR FURTHER INFORMATION CONTACT:
                                                  FOR FURTHER INFORMATION CONTACT: The                    applications. DOT estimates that the                  Requests for additional information or
                                                  TIFIA program manager via email at                      letter of interest would require                      copies of the regulation should be
                                                  TIFIACredit@dot.gov.                                    approximately 20 hours in each instance               directed to Kerry Dennis, at Internal
                                                                                                          to complete.                                          Revenue Service, Room 6526, 1111
                                                  SUPPLEMENTARY INFORMATION:
                                                                                                             If TIFIA determines that a project                 Constitution Avenue NW., Washington,
                                                    Title: Transportation Infrastructure
                                                                                                          sponsor has satisfied the eligibility                 DC 20224, or through the internet, at
                                                  Financing and Innovation Act program
                                                                                                          requirements described in 23 U.S.C.                   Kerry.Dennis@irs.gov.
                                                  or TIFIA program.
                                                    OMB Control Number: 2105–0569.                        602(a), TIFIA may invite the project                  SUPPLEMENTARY INFORMATION:
                                                    Type of Request: Extension of a                       sponsor to submit an application. The                   Title: Entry of Taxable Fuel.
                                                  currently approved collection.                          information that DOT seeks through the                  OMB Number: 1545–1897.
                                                    Respondents: State and local                          application includes: Contact                           Regulation Project Number: REG–
                                                                                                          information; project information, project             120616–03 (T.D. 9346).
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                                                  governments, transit agencies, railroad
                                                  companies, special authorities, special                 purpose, cost, TIFIA credit assistance                  Abstract: The regulation imposes joint
                                                  districts, and private entities.                        request, satisfaction of eligibility                  and several liabilities on the importer of
                                                    Estimated Total Annual Number of                      requirements, including                               record for the tax imposed on the entry
                                                  Respondents: 50 letters of interest and                 creditworthiness, a financial plan,                   of taxable fuel into the U.S. and revises
                                                  50 applications.                                        details of the applicant’s organizational             definition of ‘‘enterer’’.
                                                    Estimated Total Annual Burden                         structure, and such other information as                Current Actions: There is no change to
                                                  Hours: 6,000 hours. Based on the                        is indicated on the application form                  this existing regulation.


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                                                  15102                           Federal Register / Vol. 82, No. 56 / Friday, March 24, 2017 / Notices

                                                     Type of Review: Revision of a                        SUMMARY:   The department of the                         The following paragraph applies to all
                                                  currently approved collection.                          Treasury, as part of its continuing effort            of the collections of information covered
                                                     Affected Public: Individuals, business               to reduce paperwork and respondent                    by this notice.
                                                  or other for-profit organizations, not-for-             burden, invites the general public and                   An agency may not conduct or
                                                  profit institutions, and Federal, state,                other Federal agencies to take this                   sponsor, and a person is not required to
                                                  local or tribal governments.                            opportunity to comment on proposed                    respond to, a collection of information
                                                     Estimated Number of Respondents:                     and/or continuing information                         unless the collection of information
                                                  1,125.                                                  collections, as required by the                       displays a valid OMB control number.
                                                     Estimated Time per Respondent: 1.25                  Paperwork Reduction Act of 1995,                      Books or records relating to a collection
                                                  hours.                                                  Public Law 104–13(44 U.S.C.                           of information must be retained as long
                                                     Estimated Total Annual Burden                        3506(c)(2)(A)). Currently, the IRS is                 as their contents may become material
                                                  Hours: 1,406.25.                                        soliciting comments concerning unified
                                                     The following paragraph applies to all                                                                     in the administration of any internal
                                                                                                          rule for loss on subsidiary stock.                    revenue law. Generally, tax returns and
                                                  of the collections of information covered
                                                  by this notice.                                         DATES: Written comments should be                     tax return information are confidential,
                                                     An agency may not conduct or                         received on or before May 23, 2017 to                 as required by 26 U.S.C. 6103.
                                                  sponsor, and a person is not required to                be assured of consideration.                             Request for Comments: Comments
                                                  respond to, a collection of information                 ADDRESSES: Direct all written comments                submitted in response to this notice will
                                                  unless the collection of information                    to Laurie Brimmer, Internal Revenue                   be summarized and/or included in the
                                                  displays a valid OMB control number.                    Service, Room 6526, 1111 Constitution                 request for OMB approval. All
                                                  Books or records relating to a collection               Avenue NW., Washington, DC 20224.                     comments will become a matter of
                                                  of information must be retained as long                                                                       public record. Comments are invited on:
                                                                                                          FOR FURTHER INFORMATION CONTACT:
                                                  as their contents may become material                                                                         (a) Whether the collection of
                                                                                                          Requests for additional information or
                                                  in the administration of any internal                                                                         information is necessary for the proper
                                                                                                          copies of the regulation should be
                                                  revenue law. Generally, tax returns and                                                                       performance of the functions of the
                                                                                                          directed to Kerry Dennis at Internal
                                                  tax return information are confidential,                                                                      agency, including whether the
                                                                                                          Revenue Service, Room 6526, 1111
                                                  as required by 26 U.S.C. 6103.                                                                                information shall have practical utility;
                                                                                                          Constitution Avenue NW., Washington,
                                                     Request for Comments: Comments                                                                             (b) the accuracy of the agency’s estimate
                                                                                                          DC 20224, or through the internet, at
                                                  submitted in response to this notice will                                                                     of the burden of the collection of
                                                                                                          Kerry.Dennis@irs.gov .
                                                  be summarized and/or included in the                                                                          information; (c) ways to enhance the
                                                  request for OMB approval. All                           SUPPLEMENTARY INFORMATION:                            quality, utility, and clarity of the
                                                  comments will become a matter of                           Title: Unified Rule for Loss on                    information to be collected; (d) ways to
                                                  public record. Comments are invited on:                 Subsidiary Stock.                                     minimize the burden of the collection of
                                                  (a) Whether the collection of                              OMB Number: 1545–2096.                             information on respondents, including
                                                  information is necessary for the proper                    Regulation Project Number: REG–                    through the use of automated collection
                                                  performance of the functions of the                     157711–02 (TD 9424—final).                            techniques or other forms of information
                                                  agency, including whether the                              Abstract: This document contains                   technology; and (e) estimates of capital
                                                  information shall have practical utility;               final regulations under sections 358,                 or start-up costs and costs of operation,
                                                  (b) the accuracy of the agency’s estimate               362(e)(2), and 1502 of the Internal                   maintenance, and purchase of services
                                                  of the burden of the collection of                      Revenue Code (Code). The regulations                  to provide information.
                                                  information; (c) ways to enhance the                    apply to corporations filing
                                                                                                                                                                  Approved: March 16, 2017.
                                                  quality, utility, and clarity of the                    consolidated returns, and corporations
                                                                                                                                                                Laurie Brimmer,
                                                  information to be collected; (d) ways to                that enter into certain tax-free
                                                  minimize the burden of the collection of                reorganizations. The regulations provide              IRS Tax Analyst.
                                                  information on respondents, including                   rules for determining the tax                         [FR Doc. 2017–05831 Filed 3–23–17; 8:45 am]
                                                  through the use of automated collection                 consequences of a member’s transfer                   BILLING CODE 4830–01–P
                                                  techniques or other forms of information                (including by deconsolidation and
                                                  technology; and (e) estimates of capital                worthlessness) of loss shares of
                                                  or start-up costs and costs of operation,               subsidiary stock. In addition, the                    DEPARTMENT OF THE TREASURY
                                                  maintenance, and purchase of services                   regulations provide that section
                                                                                                                                                                Internal Revenue Service
                                                  to provide information.                                 362(e)(2) generally does not apply to
                                                    Approved: March 16, 2017.                             transactions between members of a                     Proposed Collection; Comment
                                                  Laurie Brimmer,                                         consolidated group. Finally, the                      Request for Regulation Project
                                                                                                          regulations conform or clarify various
                                                  IRS Tax Analyst.
                                                                                                          provisions of the consolidated return                 AGENCY: Internal Revenue Service (IRS),
                                                  [FR Doc. 2017–05833 Filed 3–23–17; 8:45 am]
                                                                                                          regulations, including those relating to              Treasury.
                                                  BILLING CODE 4830–01–P
                                                                                                          adjustments to subsidiary stock basis.                ACTION: Notice and request for
                                                                                                             Current Actions: There is no change to             comments.
                                                  DEPARTMENT OF THE TREASURY                              this existing regulation.
                                                                                                             Type of Review: Extension of a                     SUMMARY:  The Department of the
                                                  Internal Revenue Service                                currently approved collection.                        Treasury, as part of its continuing effort
                                                                                                             Affected Public: Business or other for-            to reduce paperwork and respondent
jstallworth on DSK7TPTVN1PROD with NOTICES




                                                  Proposed Collection: Comment                            profit organizations.                                 burden, invites the general public and
                                                  Request for Regulation Project                             Estimated Number of Respondents:                   other Federal agencies to take this
                                                  AGENCY: Internal Revenue Service (IRS),                 100.                                                  opportunity to comment on proposed
                                                  Treasury.                                                  Estimated Time per Respondent: 15                  and/or continuing information
                                                                                                          minutes.                                              collections, as required by the
                                                  ACTION: Notice and request for
                                                                                                             Estimated Total Annual Burden                      Paperwork Reduction Act of 1995.
                                                  comments.
                                                                                                          Hours: 25.                                            Currently, the IRS is soliciting


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Document Created: 2018-02-01 15:10:40
Document Modified: 2018-02-01 15:10:40
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 23, 2017 to be assured of consideration.
ContactRequests for additional information or copies of the regulation should be directed to Kerry Dennis, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected]
FR Citation82 FR 15101 

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