82_FR_24306 82 FR 24206 - Proposed Collection; Comment Request for Form 8867

82 FR 24206 - Proposed Collection; Comment Request for Form 8867

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 100 (May 25, 2017)

Page Range24206-24207
FR Document2017-10684

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 Form 8867, Paid Preparer's Earned Income Credit Checklist.

Federal Register, Volume 82 Issue 100 (Thursday, May 25, 2017)
[Federal Register Volume 82, Number 100 (Thursday, May 25, 2017)]
[Notices]
[Pages 24206-24207]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-10684]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8867

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 Form 8867, 
Paid Preparer's Earned Income Credit Checklist.

DATES: Written comments should be received on or before July 24, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.
    Requests for additional information or copies of the form and 
instructions should be directed to Sara Covington at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Paid Preparer's Earned Income Credit Checklist.
    OMB Number: 1545-1629.
    Form Number: 8867.
    Abstract: Form 8867 helps preparers meet the due diligence 
requirements of Internal Revenue Code section 6695(g), which was added 
by section 1085(a)(2) of the Taxpayer Relief Act of 1997. Paid 
preparers of Federal Income tax returns or claims for refund involving 
the earned income credit (EIC) must meet the due diligence requirements 
in determining if the taxpayer is eligible for the RIC and the amount 
of the credit.

[[Page 24207]]

Failure to do so could result in a $100 penalty for each failure. 
Completion of Form 8867 is one of the due diligence requirements.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 8,368,447.
    Estimated Time per Respondent: 2 hours, 7 minutes.
    Estimated Total Annual Burden Hours: 17,824,793.
    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: May 15, 2017.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2017-10684 Filed 5-24-17; 8:45 am]
BILLING CODE 4830-01-P



     24206                         Federal Register / Vol. 82, No. 100 / Thursday, May 25, 2017 / Notices

     More than 4,536 kilograms (10,000                       sidewalls with the European Tyre and                  therefore this petition is moot. Refer to
     pounds) and Motorcycles. MNA has                        Rim Technical Organisation (ETRTO)                    Docket No. NHTSA–2015–0103 for more
     filed a report dated September 18, 2015,                published load capacities in pounds and               information about the settlement
     pursuant to 49 CFR part 573, Defect and                 kilograms for single and dual                         agreement.
     Noncompliance Responsibility and                        application in the format specified by                  Authority: 49 U.S.C. 30118, 30120:
     Reports. MNA then petitioned NHTSA                      FMVSS No. 119. MNA believes that this                 delegations of authority at 49 CFR 1.95 and
     on October 1, 2015, pursuant to 49                      marking provides sufficient information               501.8.
     U.S.C. 30118(d) and 30120(h) (see                       to ensure the proper application of the
     implementing rule at 49 CFR part 556),                  tire.                                                 Jeffrey M. Giuseppe,
     for an exemption from the notification                     (2) Load Index: The subject tire is                Director, Office of Vehicle Safety Compliance.
     and remedy requirements of 49 U.S.C.                    marked with the [International                        [FR Doc. 2017–10745 Filed 5–24–17; 8:45 am]
     Chapter 301 on the basis that this                      Organization for Standardization] ISO                 BILLING CODE 4910–59–P
     noncompliance is inconsequential as it                  load indices for single and dual
     relates to motor vehicle safety.                        application as specified by the ETRTO
        Notice of receipt of the petition was                standard. MNA believes that ISO load                  DEPARTMENT OF THE TREASURY
     published with a 30-day public                          indices are widely recognized within
     comment period, on November 19, 2015                    the industry and thus provide                         Internal Revenue Service
     in the Federal Register (80 FR 72483).                  additional information to ensure the
     No comments were received. To view                      proper application of the tire.                       Proposed Collection; Comment
     the petition and all supporting                            (3) Other Markings: All other                      Request for Form 8867
     documents log onto the Federal Docket                   markings specified by FMVSS No. 119                   AGENCY: Internal Revenue Service (IRS),
     Management System (FDMS) Web site                       are present on the tire including the full            Treasury.
     at: https://www.regulations.gov/. Then                  tire identification number (TIN).
                                                                                                                   ACTION: Notice and request for
     follow the online search instructions to                   (4) Performance: The subject tire
     locate docket number ‘‘NHTSA–2015–                      meets all performance requirements of                 comments.
     0103.’’                                                 FMVSS No. 119. MNA believes that the                  SUMMARY:   The Department of the
                                                             subject noncompliances have no impact                 Treasury, as part of its continuing effort
     II. Tires Involved
                                                             on the load carrying capacity of the tire             to reduce paperwork and respondent
        Affected are approximately 247                       on a motor vehicle, nor on motor                      burden, invites the general public and
     Michelin X Works XZY size 315/                          vehicle safety itself.                                other Federal agencies to take this
     80R22.5 156/150K heavy truck tires that                    (5) Vehicle Fitment: Paragraph S6 of               opportunity to comment on proposed
     were manufactured between January 1,                    FMVSS No. 119 requires that the                       and/or continuing information
     2011 and July 31, 2015.                                 marking should contain load capacity                  collections, as required by the
     III. Noncompliance                                      values in pounds and kilograms as well                Paperwork Reduction Act of 1995.
                                                             as a letter designating the load range.                 Currently, the IRS is soliciting
        MNA describes the noncompliance’s                    This information is used by vehicle
     as the inadvertent omission from the                                                                          comments concerning Form 8867, Paid
                                                             owners to ensure adequate tire load                   Preparer’s Earned Income Credit
     tires sidewall of the letter marking that               capacity for the specific vehicle
     designates the tire load range as                                                                             Checklist.
                                                             configuration. Although the subject tire
     required by paragraph S6.5(j) and the                                                                         DATES: Written comments should be
                                                             lacks the letter designating the load
     symbol ‘‘DOT’’ confirming certification                 range, MNA believes that the ETRTO                    received on or before July 24, 2017 to be
     as required by paragraph S6.5(a) of                     standard load capacity values and ISO                 assured of consideration.
     FMVSS No. 119.                                          load indices for single and dual                      ADDRESSES: Direct all written comments
     IV. Rule Text                                           application which are widely                          to Tuawana Pinkston, Internal Revenue
                                                             recognized in the industry are present to             Service, Room 6526, 1111 Constitution
       Paragraph S6.5 of FMVSS No. 119                                                                             Avenue NW., Washington, DC 20224.
                                                             ensure proper application.
     requires in pertinent part:                                (6) MNA has additionally informed                    Requests for additional information or
       S6.5 Tire Markings. Except as specified in            NHTSA that it has corrected its internal              copies of the form and instructions
     this paragraph, each tire shall be marked on            systems error to prevent similar tires                should be directed to Sara Covington at
     each sidewall with the information specified            from being released for sale in the U.S.              Internal Revenue Service, Room 6526,
     in paragraphs (a) through (j) of this                                                                         1111 Constitution Avenue NW.,
     section. . . .                                          market in the future.
                                                                In summation, MNA believes that the                Washington, DC 20224, or through the
       (a) The symbol DOT, which shall
     constitute a certification that the tire                described noncompliances of the subject               Internet at Sara.L.Covington@irs.gov.
     conforms to applicable Federal Motor                    tires is inconsequential to motor vehicle             SUPPLEMENTARY INFORMATION:
     Vehicle Safety standards. This symbol may               safety, and that its petition, to exempt                Title: Paid Preparer’s Earned Income
     be marked on only one sidewall. . . .                   MNA from providing recall notification                Credit Checklist.
       (j) The letter designating the tire Load              of noncompliances as required by 49                     OMB Number: 1545–1629.
     Range.                                                  U.S.C. 30118 and remedying the recall                   Form Number: 8867.
                                                             noncompliance as required by 49 U.S.C.                  Abstract: Form 8867 helps preparers
     V. Summary of MNA’s Petition                                                                                  meet the due diligence requirements of
                                                             30120 should be granted.
        MNA believes that while it did not                                                                         Internal Revenue Code section 6695(g),
     intend to release the subject tires for                 VI. NHTSA’S Decision                                  which was added by section 1085(a)(2)
     sale in the US market, and therefore did                  As part of a settlement agreement for               of the Taxpayer Relief Act of 1997. Paid
     not mark the tires accordingly, it                      violations of 49 U.S.C. 30115(a) and 49               preparers of Federal Income tax returns
     believes that the subject noncompliance                 U.S.C. 30112(a)(1), MNA agreed to                     or claims for refund involving the
     is inconsequential to motor vehicle                     conduct a notification and remedy                     earned income credit (EIC) must meet
     safety for the following reasons:                       campaign for the affected tires,1                     the due diligence requirements in
        (1) Maximum Load Rating: The                                                                               determining if the taxpayer is eligible
     subject tires are marked on both                         1 NHTSA   ID 15T–020.                                for the RIC and the amount of the credit.


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                                   Federal Register / Vol. 82, No. 100 / Thursday, May 25, 2017 / Notices                                                  24207

     Failure to do so could result in a $100                 (b) the accuracy of the agency’s estimate             relationship and Veteran status; and to
     penalty for each failure. Completion of                 of the burden of the collection of                    gain a better understanding of the use of
     Form 8867 is one of the due diligence                   information; (c) ways to enhance the                  VA care and benefits services by
     requirements.                                           quality, utility, and clarity of the                  Veterans families, the VA seeks to
        Current Actions: There are no changes                information to be collected; (d) ways to              engage Veteran family members,
     being made to the form at this time.                    minimize the burden of the collection of              Veterans family research experts and
        Type of Review: Extension of a                       information on respondents, including                 Veteran family service providers in the
     currently approved collection.                          through the use of automated collection               consideration of factors that influence
        Affected Public: Business or other for-              techniques or other forms of information              access, quality and accountability.
     profit organizations.                                   technology; and (e) estimates of capital
        Estimated Number of Responses:                                                                               Committee members will be
                                                             or start-up costs and costs of operation,
     8,368,447.                                                                                                    appointed by the Secretary and
                                                             maintenance, and purchase of services
        Estimated Time per Respondent: 2                                                                           membership will be drawn from various
                                                             to provide information.
     hours, 7 minutes.                                                                                             sectors and organizations including but
                                                               Approved: May 15, 2017.                             not limited to Veteran-focused
        Estimated Total Annual Burden
                                                             Tuawana Pinkston,                                     organizations; military history and
     Hours: 17,824,793.
                                                             Supervisory Tax Analyst.                              academic communities; Veteran Service
        The following paragraph applies to all
     of the collections of information covered               [FR Doc. 2017–10684 Filed 5–24–17; 8:45 am]           Organizations; Military Service
     by this notice:                                         BILLING CODE 4830–01–P                                Organizations; the National Association
        An agency may not conduct or                                                                               of State Directors of Veterans Affairs;
     sponsor, and a person is not required to                                                                      non-profit, private, and corporate
     respond to, a collection of information                 DEPARTMENT OF VETERANS                                partners; the Federal executive branch;
     unless the collection of information                    AFFAIRS                                               research experts; service providers;
     displays a valid OMB control number.                                                                          Veterans’ family members, caregivers,
     Books or records relating to a collection               Veterans’ Family, Caregiver, and                      survivors; and leaders of key
     of information must be retained as long                 Survivor Advisory Committee; Notice                   stakeholder associations and
     as their contents may become material                   of Establishment                                      organizations.
     in the administration of any internal                     As required by Section 9(a)(2) of the                 Any member of the public seeking
     revenue law. Generally, tax returns and                 Federal Advisory Committee Act, the                   additional information should contact
     tax return information are confidential,                Department of Veterans Affairs hereby                 Christine Merna, Designated Federal
     as required by 26 U.S.C. 6103.                          gives notice of the establishment of the              Officer (DFO), Department of Veterans
        Request for Comments: Comments                       Veterans’ Family, Caregiver, and                      Affairs, 810 Vermont Avenue NW.,
     submitted in response to this notice will               Survivor Advisory Committee. The                      Washington, DC, or email at
     be summarized and/or included in the                    Secretary of Veterans Affairs has                     Christine.Merna@va.gov; or phone at
     request for OMB approval. All                           determined that establishing the                      (202) 632–8692.
     comments will become a matter of                        Committee is both necessary and in the                  Dated: May 22, 2017.
     public record. Comments are invited on:                 public interest.
     (a) Whether the collection of                             The Committee will advise the                       Jelessa M. Burney,
     information is necessary for the proper                 Secretary and the Chief Veterans                      Federal Advisory Committee Management
     performance of the functions of the                     Experience Officer on matters related to              Officer.
     agency, including whether the                           Veterans families, caregivers, and                    [FR Doc. 2017–10721 Filed 5–24–17; 8:45 am]
     information shall have practical utility;               survivors across all generations,                     BILLING CODE P




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Document Created: 2018-11-08 08:53:09
Document Modified: 2018-11-08 08:53:09
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 24, 2017 to be assured of consideration.
FR Citation82 FR 24206 

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