82_FR_29061 82 FR 28940 - Proposed Collection; Comment Request for Taxpayer Statement Regarding Refund

82 FR 28940 - Proposed Collection; Comment Request for Taxpayer Statement Regarding Refund

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 121 (June 26, 2017)

Page Range28940-28941
FR Document2017-13211

The Internal Revenue Service (IRS), in accordance with the Paperwork Reduction Act of 1995 (PRA 95), provides the general public and Federal agencies with an opportunity to comment on continuing collections of information. This helps the IRS assess the impact of its information collection requirements and minimize the reporting burden on the public and helps the public understand the IRS's information collection requirements and provide the requested data in the desired format. The IRS is soliciting comments concerning Taxpayer Statement Regarding Refund. The information and taxpayer signature are needed to begin the tracing action.

Federal Register, Volume 82 Issue 121 (Monday, June 26, 2017)
[Federal Register Volume 82, Number 121 (Monday, June 26, 2017)]
[Notices]
[Pages 28940-28941]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-13211]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Taxpayer Statement 
Regarding Refund

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service (IRS), in accordance with the 
Paperwork Reduction Act of 1995 (PRA 95), provides the general public 
and Federal agencies with an opportunity to comment on continuing 
collections of information. This helps the IRS assess the impact of its 
information collection requirements and minimize the reporting burden 
on the public and helps the public understand the IRS's information 
collection requirements and provide the requested data in the desired 
format. The IRS is soliciting comments concerning Taxpayer Statement 
Regarding Refund. The information and taxpayer signature are needed to 
begin the tracing action.

DATES: Written comments should be received on or before August 25, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, 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 Martha R. Brinson, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224 
or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Taxpayer Statement Regarding Refund.
    OMB Number: 1545-1384.
    Form Number: 3911.
    Abstract: Form 3911 is used by taxpayers to notify the IRS that a 
tax refund previously claimed has not been received. The form is 
normally completed by the taxpayer as the result of an inquiry in which 
the taxpayer claims non-receipt, loss, theft, or destruction of a tax 
refund and IRS research shows that the refund has been issued. The 
information on the form is needed to clearly identify the refund to be 
traced.
    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: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
    Estimated Number of Respondents: 200,000.
    Estimated Time per Response: 5 minutes.
    Estimated Total Annual Burden Hours: 16,600.
    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.


[[Page 28941]]


    Approved: June 19, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-13211 Filed 6-23-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                28940                          Federal Register / Vol. 82, No. 121 / Monday, June 26, 2017 / Notices

                                                by the Cures Act. The Departments also                  are to respond, including through the                     OMB Number: 1545–1384.
                                                solicited comments on a draft model                     use of appropriate automated,                             Form Number: 3911.
                                                form that participants, enrollees, or their             electronic, mechanical, or other                          Abstract: Form 3911 is used by
                                                authorized representatives could use to                 technological collection techniques or                 taxpayers to notify the IRS that a tax
                                                request information from their health                   other forms of information technology,                 refund previously claimed has not been
                                                plan or issuer regarding NQTLs that                     e.g., by permitting electronic                         received. The form is normally
                                                may affect their MH/SUD benefits, or to                 submissions of responses.                              completed by the taxpayer as the result
                                                obtain documentation after an adverse                     Comments submitted in response to                    of an inquiry in which the taxpayer
                                                benefit determination involving MH/                     this notice will be summarized and/or                  claims non-receipt, loss, theft, or
                                                SUD benefits to support an appeal. The                  included in the ICR for OMB approval                   destruction of a tax refund and IRS
                                                draft model form is an information                      of the revision of the information                     research shows that the refund has been
                                                collection subject to the PRA. The                      collection; they will also become a                    issued. The information on the form is
                                                model from and instructions are                         matter of public record.                               needed to clearly identify the refund to
                                                available at https://www.dol.gov/                         Dated: June 16, 2017.                                be traced.
                                                agencies/ebsa.                                          R. Joseph Durbala,                                        Current Actions: There are no changes
                                                II. Current Actions                                     Tax Analyst, Internal Revenue Service.                 being made to the form at this time.
                                                  This notice requests public comment                   [FR Doc. 2017–13224 Filed 6–23–17; 8:45 am]               Type of Review: Extension of a
                                                on the draft model form discussed                       BILLING CODE 4830–01–P                                 currently approved collection.
                                                above. The IRS notes that an agency                                                                               Affected Public: Individuals or
                                                may not conduct or sponsor, and a                                                                              households, business or other for-profit
                                                person is not required to respond to, an                DEPARTMENT OF THE TREASURY                             organizations, and not-for-profit
                                                information collection unless it displays                                                                      institutions.
                                                                                                        Internal Revenue Service                                  Estimated Number of Respondents:
                                                a valid OMB control number. A
                                                summary of the ICR and the current                                                                             200,000.
                                                                                                        Proposed Collection; Comment
                                                burden estimates follows:                               Request for Taxpayer Statement                            Estimated Time per Response: 5
                                                  Type of Review: Revised Collection.                   Regarding Refund                                       minutes.
                                                  Agency: Internal Revenue Service.                                                                               Estimated Total Annual Burden
                                                  Title: Notices under the Mental Health                AGENCY: Internal Revenue Service (IRS),                Hours: 16,600.
                                                Parity and Addiction Equity Act of                      Treasury.                                                 The following paragraph applies to all
                                                2008—Draft Model Non-Qualitative                        ACTION: Notice and request for                         of the collections of information covered
                                                Treatment Limitations Form.                             comments.                                              by this notice:
                                                  OMB Numbers: 1545–2165.                                                                                         An agency may not conduct or
                                                  Affected Public: Private Sector—Not                   SUMMARY:   The Internal Revenue Service
                                                                                                                                                               sponsor, and a person is not required to
                                                for profit organizations; businesses or                 (IRS), in accordance with the Paperwork
                                                                                                                                                               respond to, a collection of information
                                                other for profits.                                      Reduction Act of 1995 (PRA 95),
                                                                                                                                                               unless the collection of information
                                                  Total Respondents: 1,204,215                          provides the general public and Federal
                                                                                                                                                               displays a valid OMB control number.
                                                (combined with DOL the total is                         agencies with an opportunity to
                                                                                                                                                               Books or records relating to a collection
                                                2,408,430).                                             comment on continuing collections of
                                                                                                                                                               of information must be retained as long
                                                  Total Responses: 1,204,215 (combined                  information. This helps the IRS assess
                                                                                                                                                               as their contents may become material
                                                with DOL the total is 2,408,430).                       the impact of its information collection
                                                  Frequency of Response: On occasion.                                                                          in the administration of any internal
                                                                                                        requirements and minimize the
                                                  Estimated Total Annual Burden                                                                                revenue law. Generally, tax returns and
                                                                                                        reporting burden on the public and
                                                Hours: 26,295 (combined with DOL the                                                                           tax return information are confidential,
                                                                                                        helps the public understand the IRS’s
                                                total is 52,590 hours).                                                                                        as required by 26 U.S.C. 6103.
                                                                                                        information collection requirements and
                                                  Estimated Total Annual Burden Cost:                   provide the requested data in the                         Request for Comments: Comments
                                                $3,424,759 (combined with DOL the                       desired format. The IRS is soliciting                  submitted in response to this notice will
                                                total is $6,849,519).                                   comments concerning Taxpayer                           be summarized and/or included in the
                                                                                                        Statement Regarding Refund. The                        request for OMB approval. All
                                                III. Desired Focus of Comments                                                                                 comments will become a matter of
                                                                                                        information and taxpayer signature are
                                                  The Internal Revenue Service (IRS) is                 needed to begin the tracing action.                    public record. Comments are invited on:
                                                particularly interested in comments                                                                            (a) Whether the collection of
                                                                                                        DATES: Written comments should be
                                                that:                                                                                                          information is necessary for the proper
                                                                                                        received on or before August 25, 2017
                                                  • Evaluate whether the proposed                                                                              performance of the functions of the
                                                                                                        to be assured of consideration.                        agency, including whether the
                                                collection of information is necessary
                                                for the proper performance of the                       ADDRESSES: Direct all written comments                 information shall have practical utility;
                                                functions of the agency, including                      to L. Brimmer, Internal Revenue                        (b) the accuracy of the agency’s estimate
                                                whether the information will have                       Service, Room 6526, 1111 Constitution                  of the burden of the collection of
                                                practical utility;                                      Avenue NW., Washington, DC 20224.                      information; (c) ways to enhance the
                                                  • Evaluate the accuracy of the                        Requests for additional information or                 quality, utility, and clarity of the
                                                agency’s estimate of the burden of the                  copies of the form and instructions                    information to be collected; (d) ways to
                                                                                                        should be directed to Martha R. Brinson,               minimize the burden of the collection of
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                                                proposed collection of information,
                                                including the validity of the                           Internal Revenue Service, Room 6526,                   information on respondents, including
                                                methodology and assumptions used;                       1111 Constitution Avenue NW.,                          through the use of automated collection
                                                  • Enhance the quality, utility, and                   Washington, DC 20224 or through the                    techniques or other forms of information
                                                clarity of the information to be                        Internet at Martha.R.Brinson@irs.gov.                  technology; and (e) estimates of capital
                                                collected; and                                          SUPPLEMENTARY INFORMATION:                             or start-up costs and costs of operation,
                                                  • Minimize the burden of the                            Title: Taxpayer Statement Regarding                  maintenance, and purchase of services
                                                collection of information on those who                  Refund.                                                to provide information.


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                                                                               Federal Register / Vol. 82, No. 121 / Monday, June 26, 2017 / Notices                                              28941

                                                  Approved: June 19, 2017.                                 Affected Public: Individuals or                     SUMMARY:    The Internal Revenue Service
                                                L. Brimmer,                                             households, farms, and business or                     (IRS), in accordance with the Paperwork
                                                Senior Tax Analyst.                                     other for-profit organizations.                        Reduction Act of 1995 (PRA 95),
                                                [FR Doc. 2017–13211 Filed 6–23–17; 8:45 am]                Estimated Number of Respondents:                    provides the general public and Federal
                                                BILLING CODE 4830–01–P                                  4,025,000.                                             agencies with an opportunity to
                                                                                                           Estimated Time per Respondent: 45                   comment on continuing collections of
                                                                                                        min.                                                   information. This helps the IRS assess
                                                DEPARTMENT OF THE TREASURY                                 Estimated Total Annual Burden                       the impact of its information collection
                                                                                                        Hours: 3,015,000.                                      requirements and minimize the
                                                Internal Revenue Service                                   The following paragraph applies to all              reporting burden on the public and
                                                                                                        of the collections of information covered              helps the public understand the IRS’s
                                                Proposed Collection; Comment                                                                                   information collection requirements and
                                                Request for Regulation Project                          by this notice.
                                                                                                                                                               provide the requested data in the
                                                                                                           An agency may not conduct or
                                                AGENCY: Internal Revenue Service (IRS),                                                                        desired format. The IRS is soliciting
                                                                                                        sponsor, and a person is not required to
                                                Treasury.                                                                                                      comments concerning Application to
                                                                                                        respond to, a collection of information
                                                                                                                                                               Participate in the IRS Acceptance Agent
                                                ACTION: Notice and request for                          unless the collection of information
                                                                                                                                                               Program. Form 13551 is used to gather
                                                comments.                                               displays a valid OMB control number.
                                                                                                                                                               information to determine applicant’s
                                                                                                        Books or records relating to a collection
                                                SUMMARY:    The Internal Revenue Service,                                                                      eligibility in the Acceptance Agent
                                                                                                        of information must be retained as long
                                                as part of its continuing effort to reduce                                                                     Program.
                                                                                                        as their contents may become material
                                                paperwork and respondent burden,                        in the administration of any internal                  DATES:   Written comments should be
                                                invites the general public and other                    revenue law. Generally, tax returns and                received on or before August 25, 2017
                                                Federal agencies to take this                           tax return information are confidential,               to be assured of consideration.
                                                opportunity to comment on continuing                    as required by 26 U.S.C. 6103.                         ADDRESSES: Direct all written comments
                                                information collections, as required by                    Request for Comments: Comments                      to L. Brimmer, Internal Revenue
                                                the Paperwork Reduction Act of 1995.                    submitted in response to this notice will              Service, Room 6526, 1111 Constitution
                                                The IRS is soliciting comments                          be summarized and/or included in the                   Avenue NW., Washington, DC 20224.
                                                concerning the election to expense                      request for OMB approval. All                          Requests for additional information or
                                                certain depreciable business assets.                    comments will become a matter of                       copies of the form and instructions
                                                Including, the recordkeeping and                        public record. Comments are invited on:                should be directed to Martha R. Brinson,
                                                reporting requirements necessary to                     (a) Whether the collection of                          Internal Revenue Service, Room 6526,
                                                monitor compliance with a specific type                 information is necessary for the proper                1111 Constitution Avenue NW.,
                                                of depreciation.                                        performance of the functions of the                    Washington DC 20224, or through the
                                                DATES: Written comments should be                       agency, including whether the                          Internet at Martha.R.Brinson@irs.gov.
                                                received on or before August 25, 2017                   information shall have practical utility;              SUPPLEMENTARY INFORMATION:
                                                to be assured of consideration.                         (b) the accuracy of the agency’s estimate                 Title: Application to Participate in the
                                                ADDRESSES: Direct all written comments                  of the burden of the collection of                     IRS Acceptance Agent Program.
                                                to L. Brimmer, Internal Revenue                         information; (c) ways to enhance the                      OMB Number: 1545–1896.
                                                Service, Room 6529, 1111 Constitution                   quality, utility, and clarity of the                      Form Number: 13551.
                                                Avenue NW., Washington, DC 20224.                       information to be collected; (d) ways to                  Abstract: Form 13551 is used to
                                                Requests for additional information or                  minimize the burden of the collection of               gather information to determine
                                                copies of the regulations should be                     information on respondents, including                  applicant’s eligibility in the Acceptance
                                                directed to Kerry Dennis, Internal                      through the use of automated collection                Agent Program.
                                                Revenue Service, Room 6529, 1111                        techniques or other forms of information                  Current Actions: There are no changes
                                                Constitution Avenue NW., Washington                     technology; and (e) estimates of capital               being made to the form at this time.
                                                DC 20224, or through the internet, at                   or start-up costs and costs of operation,                 Type of Review: Extension of a
                                                Kerry.Dennis@irs.gov.                                   maintenance, and purchase of services                  currently approved collection.
                                                                                                        to provide information.                                   Affected Public: Businesses or other
                                                SUPPLEMENTARY INFORMATION:                                                                                     for-profit organizations, not-for-profit
                                                  Title: Election to Expense Certain                      Approved: June 19, 2017.
                                                                                                                                                               institutions, and Federal, state, local or
                                                Depreciable Business Assets.                            L. Brimmer,
                                                                                                                                                               tribal government.
                                                  OMB Number: 1545–1201.                                Senior Tax Analyst.                                       Estimated Number of Respondents:
                                                  Regulation Project Number: T.D. 9209.                 [FR Doc. 2017–13222 Filed 6–23–17; 8:45 am]            12,825.
                                                  Abstract: The regulations provide                     BILLING CODE 4830–01–P                                    Estimated Time per Respondent: 30
                                                rules on the election described in                                                                             minutes.
                                                Internal Revenue Code section 179(b)(4);                                                                          Estimated Total Annual Burden
                                                the apportionment of the dollar                         DEPARTMENT OF THE TREASURY                             Hours: 6,413.
                                                limitation among component members                                                                                The following paragraph applies to all
                                                of a controlled group; and the proper                   Internal Revenue Service                               of the collections of information covered
                                                order for deducting the carryover of                                                                           by this notice:
                                                                                                        Proposed Collection; Comment
                                                disallowed deduction. The                                                                                         An agency may not conduct or
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                                                                                                        Request for Application To Participate
                                                recordkeeping and reporting                                                                                    sponsor, and a person is not required to
                                                                                                        in the IRS Acceptance Program
                                                requirements are necessary to monitor                                                                          respond to, a collection of information
                                                compliance with the section 179 rules.                  AGENCY: Internal Revenue Service (IRS),                unless the collection of information
                                                  Current Actions: There is no change to                Treasury.                                              displays a valid OMB control number.
                                                this existing regulation.                                                                                      Books or records relating to a collection
                                                                                                        ACTION: Notice and request for
                                                  Type of Review: Extension of a                                                                               of information must be retained as long
                                                                                                        comments.
                                                currently approved collection.                                                                                 as their contents may become material


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Document Created: 2018-11-14 10:11:29
Document Modified: 2018-11-14 10:11:29
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 August 25, 2017 to be assured of consideration.
FR Citation82 FR 28940 

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