82_FR_22478 82 FR 22386 - Proposed Information Collection; Comment Request

82 FR 22386 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 92 (May 15, 2017)

Page Range22386-22387
FR Document2017-09765

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.

Federal Register, Volume 82 Issue 92 (Monday, May 15, 2017) 
[Federal Register Volume 82, Number 92 (Monday, May 15, 2017)]
[Notices]
[Pages 22386-22387]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-09765]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

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.

DATES: Written comments should be received on or before July 14, 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, or at [email protected].
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment. Requests 
for additional information, or copies of the information collection and 
instructions, or copies of any comments received, contact Elaine 
Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and the Internal Revenue Service, as 
part of their continuing effort to reduce paperwork and respondent 
burden, invite the general public and other Federal agencies to take 
this opportunity to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has 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 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 the 
requested information.
    Currently, the IRS is seeking comments concerning the following 
forms, and reporting and record-keeping requirements:
    1. Title: Procedures for Requesting Competent Authority Assistance 
Under Tax Treaties.
    OMB Number: 1545-2044.
    Revenue Procedure Number: Notice 2013-78 (modified by Rev. Proc. 
2015-40).
    Abstract: Taxpayers who believe that the actions of the United 
States, a treaty country, or both, result or will result in taxation 
that is contrary to the provisions of an applicable tax treaty are 
required to submit the requested information in order to receive 
assistance from the IRS official acting as the U.S. competent 
authority. The information is used to assist the taxpayer in reaching a 
mutual agreement with the IRS and the appropriate foreign competent 
authority.
    Current Actions: There are no changes being made to the Notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations.
    Estimated Number of Respondents: 300.
    Estimated Time per Respondent: 30 hours.
    Estimated Total Annual Burden Hours: 9,000.
    2. Title: Treatment of Overall Foreign and Domestic Losses.
    OMB Number: 1545-1634.
    Regulation: REG-106902-98. (T.D. 9595)
    Abstract: The final regulation provides guidance relating to the

[[Page 22387]]

recapture of overall domestic losses that was enacted as part of the 
American Jobs Creation Act of 2004 (AJCA). In addition, the regulation 
provides updated guidance with respect to overall foreign losses and 
separate limitation losses, and affect individuals and corporations 
claiming foreign tax credits, as updated. T.D. 9595 supersedes T.D. 
9371 and T.D. 8833.
    Current Actions: There are no changes to the existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 2,000.
    Estimated Average Time per Respondent: 1 hr., 30 min.
    Estimated Total Annual Burden Hours: 3,000.
    3. Title: Biodiesel and Aviation-Grade Kerosene.
    OMB Number: 1545-1915.
    Notice Number: Notice 2005-4.
    Abstract: Notice 2005-04 provides guidance on certain excise tax 
Code provisions that were added or effected by the American Jobs 
Creation Act of 2004. The information will be used by the IRS to verify 
that the proper amount of tax is reported, excluded, refunded, or 
credited. This notice is modified and expanded by Notices 2005-24, 
2005-62, and 2005-80.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, Federal, state, local or tribal 
governments.
    Estimated Number of Responses: 157,963.
    Estimated Time per Respondent: .48 hours.
    Estimated Total Annual Burden Hours: 76,190.
    4. Title: Demonstration Automobile Use.
    OMB Number: 1545-1756.
    Revenue Procedure Number: Revenue Procedure 2001-56.
    Abstract: Revenue Procedure 2001-56 provides optional simplified 
methods for determining the value of the use of demonstration 
automobiles provided to employees by automobile dealerships.
    Current Actions: There are no changes being made to this 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: 20,000.
    Estimated Time per Respondent: 5 hours.
    Estimated Total Annual Burden Hours: 100,000.
    5. Title: Limited Payability Claim Against the United States For 
Proceeds of An Internal Revenue Refund Check.
    OMB Number: 1545-2024.
    Form Number: Form-13818.
    Abstract: This form is used by taxpayers for completing a claim 
against the United States for the proceeds of an Internal Revenue 
refund check.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Businesses and other 
for-profit organizations.
    Estimated Number of Respondents: 4,000.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 4,000.
    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.

    Approved: May 8, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-09765 Filed 5-12-17; 8:45 am]
BILLING CODE 4830-01-P

22386 Federal Register / Vol. 82, No. 92 / Monday, May 15, 2017 / Notices information, to Docket Management at Issued in Washington, DC. request for Office of Management and the address given above under Joseph M. Kolly, Budget (OMB) approval of the relevant ADDRESSES. When you send a comment Acting Associate Administrator, National information collection. All comments containing information claimed to be Center for Statistics and Analysis. will become a matter of public record. confidential business information, you [FR Doc. 2017–09703 Filed 5–12–17; 8:45 am] Please do not include any confidential should include a cover letter setting BILLING CODE 4910–59–P or inappropriate material in your forth the information specified in our comments. confidential business information We invite comments on: (a) Whether regulation. (49 CFR part 512.) DEPARTMENT OF THE TREASURY the collection of information is necessary for the proper performance of Will the agency consider late the agency’s functions, including comments? Internal Revenue Service whether the information has practical In our response, we will consider all Proposed Information Collection; utility; (b) the accuracy of the agency’s comments that Docket Management Comment Request estimate of the burden of the collection receives before the close of business on of information; (c) ways to enhance the the comment closing date indicated AGENCY: Internal Revenue Service (IRS), quality, utility, and clarity of the above under DATES. To the extent Treasury. information to be collected; (d) ways to possible, we will also consider ACTION: Notice and request for minimize the burden of the collection of comments that Docket Management comments. information on respondents, including receives after that date. SUMMARY: The Department of the the use of automated collection techniques or other forms of information How can I read the comments submitted Treasury, as part of its continuing effort technology; and (e) estimates of capital by other people? to reduce paperwork and respondent or start-up costs and costs of operation, You may read the comments received burden, invites the general public and maintenance, and purchase of services by Docket Management at the address other Federal agencies to take this to provide the requested information. given above under ADDRESSES. The opportunity to comment on proposed Currently, the IRS is seeking hours of the Docket are indicated above and/or continuing information comments concerning the following in the same location. collections, as required by the forms, and reporting and record-keeping You may also see the comments on Paperwork Reduction Act of 1995. requirements: the Internet. To read the comments on DATES: Written comments should be 1. Title: Procedures for Requesting the Internet, take the following steps: received on or before July 14, 2017 to be Competent Authority Assistance Under (1) Go to http://www.regulations.gov. assured of consideration. Tax Treaties. (2) Regulations.gov provides two basic ADDRESSES: Direct all written comments OMB Number: 1545–2044. methods of searching to retrieve dockets to Laurie Brimmer, Internal Revenue Revenue Procedure Number: Notice and docket materials that are available Service, Room 6526, 1111 Constitution 2013–78 (modified by Rev. Proc. 2015– in the system: (a) ‘‘Search’’ to search Avenue NW., Washington, DC 20224, or 40). using a full-text search engine, or (b) at Elaine.H.Christophe@irs.gov. Abstract: Taxpayers who believe that ‘‘Advanced Search,’’ which displays Please send separate comments for the actions of the United States, a treaty various indexed fields such as the each specific information collection country, or both, result or will result in docket name, docket identification listed below. You must reference the taxation that is contrary to the number, phase of the action, initiating information collection’s title, form provisions of an applicable tax treaty are office, date of issuance, document title, number, reporting or record-keeping required to submit the requested document identification number, type of requirement number, and OMB number information in order to receive document, Federal Register reference, (if any) in your comment. Requests for assistance from the IRS official acting as CFR citation, etc. Each data field in the additional information, or copies of the the U.S. competent authority. The advanced search may be searched information collection and instructions, information is used to assist the independently or in combination with or copies of any comments received, taxpayer in reaching a mutual other fields, as desired. Each search contact Elaine Christophe, at Internal agreement with the IRS and the yields a simultaneous display of all Revenue Service, Room 6526, 1111 appropriate foreign competent available information found in Constitution Avenue NW., Washington, authority. regulations.gov that is relevant to the DC 20224, or through the internet, at Current Actions: There are no changes requested subject or topic. Elaine.H.Christophe@irs.gov. being made to the Notice at this time. (3) You may download the comments. Type of Review: Extension of a SUPPLEMENTARY INFORMATION: However, since the comments are currently approved collection. imaged documents, instead of word Request for Comments Affected Public: Individuals or processing documents, the ‘‘pdf’’ households, business or other for-profit The Department of the Treasury and versions of the documents are word organizations. the Internal Revenue Service, as part of Estimated Number of Respondents: searchable. their continuing effort to reduce Please note that even after the 300. paperwork and respondent burden, Estimated Time per Respondent: 30 comment closing date, we will continue invite the general public and other hours. to file relevant information in the Federal agencies to take this Estimated Total Annual Burden Docket as it becomes available. Further, jstallworth on DSK7TPTVN1PROD with NOTICES opportunity to comment on the Hours: 9,000. some people may submit late comments. proposed or continuing information 2. Title: Treatment of Overall Foreign Accordingly, we recommend that you collections listed below in this notice, and Domestic Losses. periodically check the Docket for new as required by the Paperwork Reduction OMB Number: 1545–1634. material. Act of 1995. Regulation: REG–106902–98. (T.D. Authority: 49 U.S.C. 30111, 30181–83 Request for Comments: Comments 9595) delegation of authority at 49 CFR 1.95 and submitted in response to this notice will Abstract: The final regulation 501.8. be summarized and/or included in our provides guidance relating to the VerDate Sep<11>2014 13:51 May 12, 2017 Jkt 241001 PO 00000 Frm 00082 Fmt 4703 Sfmt 4703 E:\FR\FM\15MYN1.SGM 15MYN1

Federal Register / Vol. 82, No. 92 / Monday, May 15, 2017 / Notices 22387 recapture of overall domestic losses that Estimated Time per Respondent: 5 public is invited to submit comments on was enacted as part of the American hours. the collection(s) listed below. Jobs Creation Act of 2004 (AJCA). In Estimated Total Annual Burden DATES: Comments should be received on addition, the regulation provides Hours: 100,000. or before June 14, 2017 to be assured of updated guidance with respect to 5. Title: Limited Payability Claim consideration. overall foreign losses and separate Against the United States For Proceeds ADDRESSES: Send comments regarding limitation losses, and affect individuals of An Internal Revenue Refund Check. the burden estimate, or any other aspect and corporations claiming foreign tax OMB Number: 1545–2024. of the information collection, including credits, as updated. T.D. 9595 Form Number: Form-13818. suggestions for reducing the burden, to supersedes T.D. 9371 and T.D. 8833. Abstract: This form is used by (1) Office of Information and Regulatory Current Actions: There are no changes taxpayers for completing a claim against Affairs, Office of Management and to the existing regulation. the United States for the proceeds of an Budget, Attention: Desk Officer for Type of Review: Extension of a Internal Revenue refund check. Current Actions: There is no change Treasury, New Executive Office currently approved collection. Building, Room 10235, Washington, DC Affected Public: Business or other for- in the paperwork burden previously approved by OMB. This form is being 20503, or email at OIRA_Submission@ profit organizations. OMB.EOP.gov and (2) Treasury PRA Estimated Number of Respondents: submitted for renewal purposes only. Type of Review: Extension of a Clearance Officer, 1750 Pennsylvania 2,000. currently approved collection. Ave. NW., Suite 8142, Washington, DC Estimated Average Time per Affected Public: Individuals or 20220, or email at PRA@treasury.gov. Respondent: 1 hr., 30 min. Estimated Total Annual Burden households, Businesses and other for- FOR FURTHER INFORMATION CONTACT: Hours: 3,000. profit organizations. Copies of the submissions may be 3. Title: Biodiesel and Aviation-Grade Estimated Number of Respondents: obtained by emailing PRA@treasury.gov, Kerosene. 4,000. calling (202) 622–0489, or viewing the OMB Number: 1545–1915. Estimated Time per Respondent: 1 entire information collection request at Notice Number: Notice 2005–4. hour. www.reginfo.gov. Abstract: Notice 2005–04 provides Estimated Total Annual Burden SUPPLEMENTARY INFORMATION: guidance on certain excise tax Code Hours: 4,000. The following paragraph applies to all Internal Revenue Service (IRS) provisions that were added or effected by the American Jobs Creation Act of of the collections of information covered Title: TD 8586 (Final) Treatment of 2004. The information will be used by by this notice: Gain From Disposition of Certain the IRS to verify that the proper amount An agency may not conduct or Natural Resource Recapture Property. of tax is reported, excluded, refunded, sponsor, and a person is not required to OMB Control Number: 1545–1352. or credited. This notice is modified and respond to, a collection of information Type of Review: Extension without expanded by Notices 2005–24, 2005–62, unless the collection of information change of a currently approved and 2005–80. displays a valid OMB control number. collection. Current Actions: There are no changes Books or records relating to a collection Abstract: This regulation prescribes being made to the notice at this time. of information must be retained as long rules for determining the tax treatment Type of Review: Extension of a as their contents may become material of gain from the disposition of natural currently approved collection. in the administration of any internal resource recapture property in Affected Public: Business or other for- revenue law. Generally, tax returns and accordance with Internal Revenue Code profit organizations, not-for-profit tax return information are confidential, section 1254. Gain is treated as ordinary institutions, farms, Federal, state, local as required by 26 U.S.C. 6103. income in an amount equal to the or tribal governments. Approved: May 8, 2017. intangible drilling and development Estimated Number of Responses: costs and depletion deductions taken Laurie Brimmer, 157,963. with respect to the property. The Senior Tax Analyst. Estimated Time per Respondent: .48 information that taxpayers are required [FR Doc. 2017–09765 Filed 5–12–17; 8:45 am] to retain will be used by the IRS to hours. Estimated Total Annual Burden BILLING CODE 4830–01–P determine whether a taxpayer has Hours: 76,190. properly characterized gain on the 4. Title: Demonstration Automobile disposition of section 1254 property. Use. DEPARTMENT OF THE TREASURY Form: TD 8586. OMB Number: 1545–1756. Agency Information Collection Affected Public: Businesses or other Revenue Procedure Number: Revenue Activities; Submission for OMB for-profits. Procedure 2001–56. Estimated Total Annual Burden Review; Comment Request; Multiple Abstract: Revenue Procedure 2001–56 Hours: 2,000. IRS Information Collection Requests provides optional simplified methods Title: REG–209619–93 (Final—TD for determining the value of the use of AGENCY: Departmental Offices, U.S. 9249) Escrow Funds and Other Similar demonstration automobiles provided to Department of the Treasury. Funds. employees by automobile dealerships. ACTION: Notice. OMB Control Number: 1545–1631. Current Actions: There are no changes Type of Review: Extension without SUMMARY: The Department of the change of a currently approved jstallworth on DSK7TPTVN1PROD with NOTICES being made to this revenue procedure at this time. Treasury will submit the following collection. Type of Review: Extension of a information collection request(s) to the Abstract: Section 468B(g) requires currently approved collection. Office of Management and Budget that income earned on escrow accounts, Affected Public: Business or other for- (OMB) for review and clearance in settlement funds, and similar funds be profit organizations. accordance with the Paperwork subject to current taxation. This section Estimated Number of Respondents: Reduction Act of 1995, on or after the authorizes the Secretary to issue 20,000. date of publication of this notice. The regulations providing for the current VerDate Sep<11>2014 13:51 May 12, 2017 Jkt 241001 PO 00000 Frm 00083 Fmt 4703 Sfmt 4703 E:\FR\FM\15MYN1.SGM 15MYN1


Document Created: 2017-05-13 02:38:43
Document Modified: 2017-05-13 02:38:43
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 July 14, 2017 to be assured of consideration.
FR Citation82 FR 22386 
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