82 FR 18968 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 77 (April 24, 2017)

Page Range		18968-18969
FR Document		2017-08153

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 VITA/TCE Volunteer Program.

Federal Register, Volume 82 Issue 77 (Monday, April 24, 2017)

[Federal Register Volume 82, Number 77 (Monday, April 24, 2017)]
[Notices]
[Pages 18968-18969]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-08153]


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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. Currently, the IRS is soliciting 
comments concerning the VITA/TCE Volunteer Program.

[[Page 18969]]


DATES: Written comments should be received on or before June 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.

SUPPLEMENTARY INFORMATION: 
    Title: VITA/TCE Volunteer Program.
    OMB Number: 1545-2222.
    Form Number: Forms 8653, 8654, 14204, 13715, and 13206.
    Abstract: The Internal Revenue Service offers free assistance with 
tax return preparation and tax counseling using specially trained 
volunteers. The Volunteer Income Tax Assistance (VITA) and Tax 
Counseling for the Elderly (TCE) programs assist seniors and 
individuals with low to moderate incomes, those with disabilities, and 
those for whom English is a second language.
    Current Actions: There is a change in the paperwork burden 
previously approved by OMB. The agency has updated the number of 
respondents to reflect the most recent data available. In addition, no 
approval is being requested for Form 14310 as the form was made 
obsolete in 2016 as the process is now part of Link and Learn (a self-
paced e-learning for the Volunteer Income Tax Assistance and Tax 
Counseling for the Elderly (VITA/TCE) program).
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals and Households.
    Estimated Number of Respondents: 45,100.
    Estimated Average Time per Respondent: 21 minutes.
    Estimate Total Annual Burden Hours: 16,097.
    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: April 12, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-08153 Filed 4-21-17; 8:45 am]
 BILLING CODE 4830-01-P

18968 Federal Register / Vol. 82, No. 77 / Monday, April 24, 2017 / Notices

cyclopropane, ethane, or ethylene, or compressed gases, PHMSA is issuing that proposed to extend the limit on the
liquefied petroleum gases. PHMSA this revised safety advisory notice to internal volume of DOT–39 cylinders to
advises against the filling or advise offerors and transporters of DOT– use with all liquefied flammable
transporting of these gases in DOT–39 39 cylinders that those with an internal compressed gases, thus correcting the
cylinders when the cylinder’s internal volume greater than 75 in3 (1.23 L) inadvertent omission and seeking
volume exceeds 75 in3 (1.23 L). should not be filled and/or transported comment regarding the possibility of
FOR FURTHER INFORMATION CONTACT: with liquefied compressed expanding the applicability to capture
Refaat Shafkey, General Engineer, cyclopropane, ethane, or ethylene, or those liquefied flammable compressed
Engineering and Research Division, with liquefied petroleum gases. gases (e.g., difluoromethane (Refrigerant
Office of Hazardous Materials Safety, gas R 32)) either not reflected in the
C. Background
Pipeline and Hazardous Materials Safety § 173.304a(a)(2) table or not considered
Administration, U.S. Department of This revised safety advisory notice is a liquefied petroleum gas. Additionally,
Transportation, 1200 New Jersey being issued in part because of safety the NPRM further sought input on past
Avenue SE., Washington, DC 20590. concerns stemming from a past experience with the transport of
Telephone: (202) 366–4545 or email: rulemaking action impacting DOT–39 liquefied flammable compressed gases
refaat.shafkey@dot.gov. cylinders used for certain liquefied in DOT–39 cylinders larger than 75 in3
SUPPLEMENTARY INFORMATION: flammable compressed gases. In an (1.23 L) since implementation of the
October 30, 1998 notice of proposed 2002 final rule.
A. Public Action Requested rulemaking (NPRM),1 the Research and Given the known risks associated
PHMSA advises that DOT–39 Special Programs Administration with cylinders that are filled with
cylinders having an internal volume (RSPA)—the predecessor administration liquefied flammable compressed gases,
exceeding 75 cubic inches (in3) (1.23 L) to PHMSA—proposed to extend the 75 PHMSA is issuing this revised safety
should not contain liquefied flammable in3 (1.23 L) volume limitation of DOT– advisory notice to advise offerors and
compressed cyclopropane, ethane, or 39 cylinders to all liquefied flammable transporters of DOT–39 cylinders that
ethylene, or liquefied petroleum gases. compressed gases by revising § 173.304 those with an internal volume greater
These gases were historically restricted to delete Note 9 from the table at than 75 in3 (1.23 L) should not be filled
to this volume for shipment in § 173.304(a)(2) and adding new sections and/or transported with liquefied
specification cylinders (currently 173.304a and 173.304b.2 RSPA received compressed cyclopropane, ethane, or
§ 173.304a). This limitation was based several comments in opposition to this ethylene, or with liquefied petroleum
on extensive experience under special proposal. RSPA published a final rule gases.
permits and the consideration that, in on August 8, 2002 and, based on the Issued in Washington, DC, on March 16,
transportation and without the opposing comments, decided not to 2017.
limitation, non-reusable cylinders of extend the 75 in3 (1.23 L) limitation to William S. Schoonover,
larger sizes (and lower integrity) would all liquefied flammable compressed
Associate Administrator for Hazardous
be used in place of authorized higher- gases in a DOT–39 cylinder at that time. Materials Safety, Pipeline and Hazardous
integrity reusable cylinders. Use of these However, in the process of publishing Materials Safety Administration.
DOT–39 non-reusable cylinders in the final rule, the administration [FR Doc. 2017–05614 Filed 4–21–17; 8:45 am]
larger sizes would lower the level of inadvertently omitted the 75 in3 (1.23 L)
BILLING CODE 4910–60–P
transportation safety previously limitation from the Hazardous Materials
established through use of higher- Regulations (HMR; 49 CFR parts 171–
integrity reusable cylinders for the 180) for cyclopropane, ethane, ethylene,
shipment of flammable gases. See the or liquefied petroleum gas.3 Thus, DEPARTMENT OF THE TREASURY
Background section for additional historically, the HMR limited the
information on this issue. internal volume of a DOT–39 cylinder to Internal Revenue Service
75 in3 (1.23 L) when used for these
B. Safety Concern gases. Proposed Collection; Comment
The release of a liquefied flammable On November 13, 2014, PHMSA Request for Regulation Project
compressed gas as result of the failure accepted a petition for rulemaking (P–
of a cylinder having an internal volume AGENCY: Internal Revenue Service (IRS),
1622) from Worthington Cylinders to
exceeding 75 in3 (1.23 L) is a safety Treasury.
address this error. On July 26, 2016,
concern with potential to cause property PHMSA published in the Federal Notice and request for
ACTION:
damage, serious personal injury, or even Register an NPRM titled, ‘‘Hazardous comments.
death. A DOT–39 cylinder, without Materials: Miscellaneous Amendments
further size restriction, can have a Pertaining to DOT Specification SUMMARY: The Department of the
volume of up to 1,526 in3 (25 L) at a Cylinders (RRR),’’ [81 FR 48977; Docket Treasury, as part of its continuing effort
service pressure of 500 psig or less and, No. PHMSA–2011–0140 (HM–234)] 4 to reduce paperwork and respondent
as such, can have up to 20 times the burden, invites the general public and
stored energy of a DOT–39 cylinder 1 NPRM—Hazardous Materials: Requirements for other Federal agencies to take this
limited to 75 in3 (1.23 L). This increased DOT Specification Cylinders (HM–220D) [63 FR opportunity to comment on proposed
stored energy presents a greater safety 58460].
2 The respective additional requirements for
and/or continuing information
risk in the event of a release.
jstallworth on DSK7TPTVN1PROD with NOTICES

liquefied compressed gases have since been collections, as required by the
Additionally, because of the design redesignated at § 173.304a). Paperwork Reduction Act of 1995.
specifications that allow for thinner 3 Final Rule—Hazardous Materials: Requirements Currently, the IRS is soliciting
walls when used at lower pressure, for Maintenance, Requalification, Repair and Use of comments concerning the VITA/TCE
these cylinders may be at greater risk DOT Specification Cylinders (HM–220D) [67 FR
51625].
Volunteer Program.
from corrosion or puncture. Given the 4 Hazardous Materials: Miscellaneous
known risks associated with cylinders Amendments Pertaining to DOT Specification at https://www.gpo.gov/fdsys/pkg/FR-2016-07-26/
that are filled with liquefied flammable Cylinders (RRR) (HM–234) [81 FR 48977], available pdf/2016-16689.pdf.

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Federal Register / Vol. 82, No. 77 / Monday, April 24, 2017 / Notices 18969

DATES: Written comments should be performance of the functions of the OMB Number: 1545–0020.
received on or before June 23, 2017 to agency, including whether the Form Number: 709.
be assured of consideration. information shall have practical utility; Abstract: Form 709 is used by
ADDRESSES: Direct all written comments (b) the accuracy of the agency’s estimate individuals to report transfers subject to
to Laurie Brimmer, Internal Revenue of the burden of the collection of the gift and generation-skipping transfer
Service, Room 6526, 1111 Constitution information; (c) ways to enhance the taxes and to compute these taxes. The
Avenue NW., Washington, DC 20224. quality, utility, and clarity of the IRS uses the information to collect and
information to be collected; (d) ways to enforce these taxes, to verify that the
SUPPLEMENTARY INFORMATION:
minimize the burden of the collection of taxes are properly computed, and to
Title: VITA/TCE Volunteer Program. compute the tax base for the estate tax.
OMB Number: 1545–2222. information on respondents, including
through the use of automated collection Current Actions: On page 4, Schedule
Form Number: Forms 8653, 8654, C, Part 2, added new entry box
14204, 13715, and 13206. techniques or other forms of information
technology; and (e) estimates of capital (Restored Exclusion Amount) for line 5.
Abstract: The Internal Revenue Type of Review: Revision of a
Service offers free assistance with tax or start-up costs and costs of operation,
maintenance, and purchase of services currently approved collection.
return preparation and tax counseling Affected Public: Individuals or
using specially trained volunteers. The to provide information.
households.
Volunteer Income Tax Assistance Approved: April 12, 2017. Estimated Number of Respondents:
(VITA) and Tax Counseling for the Laurie Brimmer, 278,500.
Elderly (TCE) programs assist seniors Senior Tax Analyst. Estimated Time per Respondent: 6.2
and individuals with low to moderate [FR Doc. 2017–08153 Filed 4–21–17; 8:45 am] hours.
incomes, those with disabilities, and Estimated Total Annual Burden
BILLING CODE 4830–01–P
those for whom English is a second Hours: 1,726,700.
language. The following paragraph applies to all
Current Actions: There is a change in DEPARTMENT OF THE TREASURY of the collections of information covered
the paperwork burden previously by this notice:
approved by OMB. The agency has Internal Revenue Service An agency may not conduct or
updated the number of respondents to sponsor, and a person is not required to
reflect the most recent data available. In Proposed Collection; Comment respond to, a collection of information
addition, no approval is being requested Request for United States Gift (and unless the collection of information
for Form 14310 as the form was made Generation-Skipping Transfer) Tax displays a valid OMB control number.
obsolete in 2016 as the process is now Return Books or records relating to a
part of Link and Learn (a self-paced e- collection of information must be
AGENCY: Internal Revenue Service (IRS), retained as long as their contents may
learning for the Volunteer Income Tax Treasury.
Assistance and Tax Counseling for the become material in the administration
Elderly (VITA/TCE) program). ACTION: Notice and request for of any internal revenue law. Generally,
Type of Review: Revision of a comments. tax returns and tax return information
currently approved collection. are confidential, as required by 26
SUMMARY: The Department of the U.S.C. 6103.
Affected Public: Individuals and Treasury, as part of its continuing effort Request for Comments: Comments
Households. to reduce paperwork and respondent submitted in response to this notice will
Estimated Number of Respondents: burden, invites the general public and be summarized and/or included in the
45,100. other Federal agencies to take this request for OMB approval. All
Estimated Average Time per opportunity to comment on proposed comments will become a matter of
Respondent: 21 minutes. and/or continuing information public record.
Estimate Total Annual Burden Hours: collections, as required by the Comments are invited on: (a) Whether
16,097. Paperwork Reduction Act of 1995. the collection of information is
The following paragraph applies to all Currently, the IRS is soliciting necessary for the proper performance of
of the collections of information covered comments concerning United States Gift the functions of the agency, including
by this notice: (and Generation-Skipping Transfer) Tax whether the information shall have
An agency may not conduct or Return. practical utility; (b) the accuracy of the
sponsor, and a person is not required to agency’s estimate of the burden of the
DATES: Written comments should be
respond to, a collection of information collection of information; (c) ways to
unless the collection of information received on or before June 23, 2017 to
be assured of consideration. enhance the quality, utility, and clarity
displays a valid OMB control number. of the information to be collected; (d)
Books or records relating to a collection ADDRESSES: Direct all written comments
to Laurie E. Brimmer, Internal Revenue ways to minimize the burden of the
of information must be retained as long collection of information on
as their contents may become material Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224. respondents, including through the use
in the administration of any internal of automated collection techniques or
revenue law. Generally, tax returns and Requests for additional copies of the
form and instructions should be other forms of information technology;
tax return information are confidential, and (e) estimates of capital or start-up
as required by 26 U.S.C. 6103. directed to Martha R. Brinson, Internal
Revenue Service, Room 6526, 1111 costs and costs of operation,
Request for Comments: Comments
jstallworth on DSK7TPTVN1PROD with NOTICES

Constitution Avenue NW., Washington, maintenance, and purchase of services
submitted in response to this notice will to provide information.
be summarized and/or included in the DC 20224, or through the Internet at
request for OMB approval. All Martha.R.Brinson@irs.gov. Approved: April 17, 2017.
comments will become a matter of SUPPLEMENTARY INFORMATION: Laurie E. Brimmer,
public record. Comments are invited on: Title: United States Gift (and Senior Tax Analyst.
(a) Whether the collection of Generation-Skipping Transfer) Tax [FR Doc. 2017–08155 Filed 4–21–17; 8:45 am]
information is necessary for the proper Return. BILLING CODE 4830–01–P

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Document Created: 2017-04-22 00:11:15
Document Modified: 2017-04-22 00:11:15

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 June 23, 2017 to be assured of consideration.
FR Citation		82 FR 18968

82 FR 18968 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 77 (April 24, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service