82_FR_32736 82 FR 32602 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

82 FR 32602 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 134 (July 14, 2017)

Page Range32602-32606
FR Document2017-14823

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Federal Register, Volume 82 Issue 134 (Friday, July 14, 2017)
[Federal Register Volume 82, Number 134 (Friday, July 14, 2017)]
[Notices]
[Pages 32602-32606]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-14823]


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

DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple IRS Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before August 14, 2017 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Leonard by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    Title: TD 8612 (PS-102-88)--Income, Gift and Estate Tax.
    OMB Control Number: 1545-1360.

[[Page 32603]]

    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This regulation concerns the availability of the gift and 
estate tax marital deduction when the donee spouse or the surviving 
spouse is not a United States citizen. The regulation provides guidance 
to individuals or fiduciaries: (1) For making a qualified domestic 
trust election on the estate tax return of a decedent whose surviving 
spouse is not a United States citizen in order that the estate may 
obtain the marital deduction, and (2) for filing the annual returns 
that such an election may require.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 6,150.

    Title: Renewable Electricity, Refined Coal, and Indian Coal 
Production Credit.
    OMB Control Number: 1545-1362.
    Type of Review: Revision of a currently approved collection.
    Abstract: Filers claiming the general business credit for 
electricity produced from certain renewable resources under Internal 
Revenue Code sections 38 and 45 must file Form 8835.
    Form: 8835.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 8,720.

    Title: Consent To Extend the Time To Assess Tax Under Section 367--
Gain Recognition Agreement.
    OMB Control Number: 1545-1395.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 8838 is used to extend the statute of limitations 
for U.S. persons who transfer stock or securities to a foreign 
corporation. The form is filed when the transferor makes a gain 
recognition agreement. This agreement allows the transferor to defer 
the payment of tax on the transfer. The IRS uses Form 8838 so that it 
may assess tax against the transferor after the expiration of the 
original statute of limitations.
    Form: 8838.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 5,482.

    Title: PS-268-82 (TD 8696) Definitions Under Subchapter S of the 
Internal Revenue Code.
    OMB Control Number: 1545-1462.
    Type of Review: Extension without change of a previously approved 
collection.
    Abstract: The regulations provide definitions and special rules 
under Code section 1377 which affect S corporations and their 
shareholders.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,000.

    Title: TD 8960 (Final)--Deductibility, Substantiation, and 
Disclosure of Certain Charitable Contributions.
    OMB Control Number: 1545-1464.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The final regulation provides guidance regarding the 
allowance of certain charitable contribution deductions, the 
substantiation requirements for charitable contributions of $250 or 
more, and the disclosure requirements for quid pro quo contributions of 
$75 or more. These regulations will affect donee organizations and 
individuals and entities that make payments to donee organizations.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 1,957,000.

    Title: Certain Transfers of Domestic Stock or Securities by U.S. 
Persons to Foreign Corporations--INTL-9-95 (TD 8702--Final).
    OMB Control Number: 1545-1478.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Transfers of stock or securities by U.S. persons in tax-
free transactions are treated as taxable transactions when the acquirer 
is a foreign corporation, unless an exception applies (section 367(a)). 
Under the regulations, no U.S. person will qualify for an exception 
unless the U.S. target company complies with certain reporting 
requirements.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,000.

    Title: TD 8855--Communications Excise Tax; Prepaid Telephone Cards 
(Previously REG-118620-97).
    OMB Control Number: 1545-1628.
    Type of Review: Extension without change of a previously approved 
collection.
    Abstract: Carriers must keep certain information documenting their 
sales of prepaid telephone cards to other carriers to avoid 
responsibility for collecting tax. The regulations provide rules for 
the application of the communication excise tax to prepaid telephone 
cards.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 34.

    Title: Paid Preparer's Due Diligence Checklist.
    OMB Control Number: 1545-1629.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 8867 helps preparer's meet the due diligence 
requirements of Code section 6695(g), which was added by section 
1085(a)(2) of the Taxpayer Relief Act of 1997. Paid preparer's 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 EIC and the amount of 
the credit. Failure to do so could result in a $510 penalty for each 
failure. Completion of Form 8867 is one of the due diligence 
requirements.
    Form: 8867.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 17,824,793.

    Title: TD 8853 (Final), Recharacterizing Financing Arrangements 
Involving Fast-Pay Stock.
    OMB Control Number: 1545-1642.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Section 1.7701(I)-3 recharacterizes fast-pay 
arrangements. Certain participants in such arrangements must file a 
statement that includes the name of the corporation that issued the 
fast-pay stock, and (to the extent the filing taxpayer knows or has 
reason to know) the terms of the fast-pay stock, the date on which it 
was issued, and the names and taxpayer identification numbers of any 
shareholders of any class of stock that is not traded on an established 
securities market.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 50.

    Title: Request for Recovery of Overpayments Under Arbitrage Rebate 
Provisions.
    OMB Control Number: 1545-1750.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Under Treasury Regulations section 1.148-3(i), bond 
issuers may recover an overpayment of arbitrage

[[Page 32604]]

rebate paid to the United States under Internal Revenue Code section 
148. Form 8038-R is used to request recovery of any overpayment of 
arbitrage rebate made under the arbitrage rebate provisions.
    Form: 9038-R.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Total Annual Burden Hours: 2,458.

    Title: Revenue Procedure 2008-38, Revenue Procedure 2008-39, 
Revenue Procedure 2008-40, Revenue Procedure 2008-41, Revenue Procedure 
2008-42.
    OMB Control Number: 1545-1752.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: RP 2008-40 allows issuers of life insurance contracts 
that have failed to meet the definition of life insurance contract 
under section 7702 or to satisfy the requirements of section 101(f) of 
the IRC to cure these contracts so that they do not fail section 7702 
or section 101(f). RP 2008-38 allows issuers of variable contracts that 
have failed to meet the diversification requirements of section 817(h) 
to cure these contracts so that they do not fail section 817(h). RP 
2008-39 allows issuers of life insurance contracts whose contracts have 
failed to meet the tests of section 7702A to cure these contracts that 
have inadvertently become modified endowment contracts. Rev. Proc. 
2008-41 provides a procedure by which an issuer of a variable contract 
may remedy an inadvertent failure of a variable contract to meet the 
diversification requirements of section 817(h). RP 2008-42 provides 
guidance.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 5,950.

    Title: TD 9327 (Final)--Disclosure of Returns and Return 
Information in Connection With Written Contracts or Agreements for the 
Acquisition of Property and Services for Tax Administration.
    OMB Control Number: 1545-1821.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Final regulation clarifies that redisclosures of returns 
and return information by contractors to agents or subcontractors are 
permissible, and that the penalty provisions, written notification 
requirements, and safeguard requirements are applicable to these agents 
and subcontractors. Section 301.6103(n)-1(e)(3) of the regulations 
require that before the execution of a contract or agreement for the 
acquisition of property or services under which returns or return 
information will be disclosed, the contract or agreement must be made 
available to the IRS.
    Form: None.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Total Annual Burden Hours: 250.

    Title: Entry of Taxable Fuel (REG-120616-03; TD 9346).
    OMB Control Number: 1545-1897.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Treasury Decision 9346 contains final regulations 
relating to the tax on the entry of taxable fuel (gasoline, diesel 
fuel, and kerosene), into the United States. The final regulations 
affect enterers of taxable fuel, other importers, and certain sureties.
    Section 4081(a)(1)(A)(iii) imposes a tax on the entry into the 
United States of any taxable fuel, for consumption, use, or 
warehousing. This collection of information allows certain importers of 
record and sureties to avoid liability for the tax on the entry of 
taxable fuel into the United
    States. Section 48.4081 3(c)(2)(iii) provides that if an importer 
of record has an unexpired notification certificate (as described in 
Sec.  48.4081 5) from the enterer and has no reason to believe that any 
information in the notification certificate is false, the importer of 
record will not be liable for the tax on the entry of taxable fuel. 
Section 48.4081-3(c)(2)(iv) provides that a Customs bond posted with 
respect to the importation of fuel will not be charged for the tax 
imposed on the entry of fuel if the enterer is a taxable fuel 
registrant. If a surety has an unexpired notification certificate (as 
described in Sec.  48.4081-5) from the enterer and has no reason to 
believe that any information in the notification certificate is false, 
the surety bond will not be charged for the tax imposed on the entry of 
taxable fuel.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 281.

    Title: Revenue Procedure 2004-47, Simplified Alternate Procedure 
for Making Late Reverse QTIP Election.
    OMB Control Number: 1545-1898.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This revenue procedure provides a simplified alternate 
procedure (in lieu of requesting a letter ruling) for certain executors 
of estates and trustees of trusts to request relief to make a late 
reverse qualified terminable interest property (QTIP) election under 
section 2652 of the Code.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 54.

    Title: Revenue Procedure 2007-35--Statistical Sampling for Purposes 
of Section 199.
    OMB Control Number: 1545-2072.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The revenue procedure provides for determining when 
statistical sampling may be used for purposes of Internal Revenue Code 
section 199, which provides a deduction for income attributable to 
domestic production activities, and establishes acceptable statistical 
sampling methodologies. The collection of information in the revenue 
procedure involves a recordkeeping requirement for taxpayers that use 
statistical sampling under section 199.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,400.

    Title: Disclosure by Tax-Exempt Entity Regarding Prohibited Tax 
Shelter Transaction.
    OMB Control Number: 1545-2078.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Certain tax-exempt entities are required to file Form 
8886-T to disclose information for each prohibited tax shelter 
transaction to which the entity was a party.
    Form: 8886-T.
    Affected Public: Not-for-Profit institutions.
    Estimated Total Annual Burden Hours: 70,395.

    Title: Form 8879-EX, IRS e-file Signature Authorization for Forms 
720, 2290, and 8849.
    OMB Control Number: 1545-2081.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Form 8879-EX, IRS e-file Signature Authorization for 
Forms 720, 2290, and 8849 is used in the Modernized e-File program. 
Form 8879-EX authorizes a taxpayer and an electronic return originator 
(ERO) to use a personal identification number (PIN) to electronically 
sign an electronic excise tax return and, if applicable, authorize an 
electronic funds withdrawal.

[[Page 32605]]

    Form: 8879-EX.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 46,800.

    Title: TD 9512 (Final)--Nuclear Decommissioning Funds.
    OMB Control Number: 1545-2091.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Statutory changes under section 468A of the Internal 
Revenue Code permit taxpayers that have been subject to limitations on 
contributions to qualified nuclear decommissioning funds in previous 
years to make a contribution to the fund of the previously-excluded 
amount. The final regulation provides guidance concerning the 
calculation of the amount of the contribution and the manner of making 
the contribution.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,500.

    Title: Loss on Subsidiary Stock--REG-157711-02 (TD 9424--Final).
    OMB Control Number: 1545-2096.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This document contains final regulations under sections 
358, 362(e)(2), and 1502 of the Internal Revenue Code (Code). The 
regulations apply to corporations filing consolidated returns, and 
corporations that enter into certain tax-free reorganizations. The 
regulations provide rules for determining the tax consequences of a 
member's transfer (including by deconsolidation and worthlessness) of 
loss shares of subsidiary stock. In addition, the regulations provide 
that section 362(e)(2) generally does not apply to transactions between 
members of a consolidated group. Finally, the regulations conform or 
clarify various provisions of the consolidated return regulations, 
including those relating to adjustments to subsidiary stock basis.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 25.

    Title: (TD 9489) REG-118412-10--Interim Final Rules for Group 
Health Plans and Health Insurance Coverage Relating to Status as a 
Grandfathered Health Plan under the Patient Protection and Affordable 
Care Act.
    OMB Control Number: 1545-2178.
    Type of Review: Revision of a currently approved collection.
    Abstract: This document contains final regulations implementing the 
rules for group health plans and health insurance coverage in the group 
and individual markets under provisions of the Patient Protection and 
Affordable Care Act regarding status as a grandfathered health plan.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 2,220.

    Title: Patient Protection and Affordable Care Act Patient 
Protection Notice--Final Rule--(TD 9744).
    OMB Control Number: 1545-2181.
    Type of Review: Revision of a currently approved collection.
    Abstract: The Patient Protection Notice is used by health plan 
sponsors and issuers to notify certain individuals of their right to 
(1) choose a primary care provider or a pediatrician when a plan or 
issuer requires participants or subscribers to designate a primary care 
physician; or (2) obtain obstetrical or gynecological care without 
prior authorization.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 5,173.

    Title: Form 8946, PTIN Supplemental Application for Foreign Persons 
Without a Social Security Number.
    OMB Control Number: 1545-2189.
    Type of Review: Revision of a currently approved collection.
    Abstract: Paid preparers that are nonresident aliens and cannot get 
a social security number will need to establish their identity prior to 
getting a Preparer Tax Identification Number (PTIN). Form 8946 is being 
created to assist that population with establishing their identity 
while applying for a PTIN.
    Form: 8946.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 20,584.

    Title: Tax Credit for Employee Health Insurance Expenses of Small 
Employers.
    OMB Control Number: 1545-2198.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Section 45R of the Internal Revenue Code (Code) offers a 
tax credit to certain small employers that provide insured health 
coverage to their employees. Section 45R was added to the Code by 
section 1421 of the Patient Protection and Affordable Care Act, enacted 
March 23, 2010, Public Law 111-148 (as amended by section 10105(e) of 
the Patient Protection and Affordable Care Act, which was amended by 
the Health Care and Education Reconciliation Act of 2010, Pub. L. 111-
152 (124 Stat. 1029)) (collectively, the ``Affordable Care Act''). 
Eligible small employers use Form 8941 to figure the credit for small 
employer health insurance premiums for tax years.
    Form: 8941.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 34,278,346.

    Title: Reinstatement and Retroactive Reinstatement for Reasonable 
Cause (Rev. Proc. 2014-11) and Transitional Relief for Small 
Organizations (Notice 2011-43) under IRC Sec.  6033(j).
    OMB Control Number: 1545-2206.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This revenue procedure provides procedures for 
reinstating the tax-exempt status of organizations that have had their 
tax-exempt status automatically revoked under section 6033(j) of the 
Internal Revenue Code for failure to file required annual returns or 
notices for three consecutive years. The revenue procedure prescribes 
certain circumstances under which an organization can have its tax-
exempt status retroactively reinstated to the date of revocation. 
Notice 2011-44 is modified. Notice 2011-44 provides guidance with 
respect to applying for reinstatement of tax-exempt status and 
requesting retroactive reinstatement under sections 6033(j)(2) and (3) 
of the Internal Revenue Code for an organization that has had its tax-
exempt status automatically revoked under section 6033(j)(1) of the 
Code. The Treasury Department and the Internal Revenue Service intend 
to issue regulations under section 6033(j) that will prescribe rules 
relating to the application for reinstatement of tax-exempt status 
under section 6033(j)(2) and the request for retroactive reinstatement 
under section 6033(j)(3). Notice 2011-43 provides transitional relief 
for certain small organizations that have lost their tax-exempt status 
because they failed to file a required annual electronic notice (Form 
990-N e-Postcard) for taxable years beginning in 2007, 2008 and 2009. A 
small organization--that is, one that normally has annual gross 
receipts of not more than $50,000 in its most recently completed 
taxable year that qualifies for the transitional relief under this 
notice and applies for reinstatement of tax-exempt status by December 
31, 2012,

[[Page 32606]]

will be treated by the Internal Revenue Service as having established 
reasonable cause for its filing failures and its tax-exempt status will 
be reinstated retroactive to the date it was automatically revoked.
    Form: None.
    Affected Public: Not-for-profit institutions.
    Estimated Total Annual Burden Hours: 6,206.

    Title: Volunteer Income Tax Assistance (VITA) and Tax Counseling 
for the Elderly (TCE) Programs.
    OMB Control Number: 1545-2222.
    Type of Review: Revision of a currently approved collection.
    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. Using these forms will 
provide consistent information that is needed when potential VITA/TCE 
volunteers submit their interest in volunteering to represent the IRS 
when they prepare tax returns during filing season.
    Forms: 14310, 9653, 8654, 14204, 13715, and 13206.
    Affected Public: Individuals or Households, Not-for-profit 
institutions.
    Estimated Total Annual Burden Hours: 16,067.

    Authority:  44 U.S.C. 3501 et seq.

    Dated: July 11, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-14823 Filed 7-13-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                  32602                            Federal Register / Vol. 82, No. 134 / Friday, July 14, 2017 / Notices

                                                    • Web site: http://                                    present a written report of its                       matters as may be informative to the
                                                  www.regulations.gov. Follow the online                   recommendations. The meeting will be                  public consistent with the policy of 5
                                                  instructions for submitting comments.                    closed to the public, pursuant to 5                   U.S.C. Sec. 552(b). The Designated
                                                    • Fax: 202–493–2251.                                   U.S.C. App. 2, Sec. 10(d) and Public                  Federal Officer or other responsible
                                                    • Mail: Docket Operations Facility,                    Law 103–202, Sec. 202(c)(1)(B) (31                    agency official who may be contacted
                                                  U.S. Department of Transportation, 1200                  U.S.C. Sec. 3121 note).                               for additional information is Fred
                                                  New Jersey Avenue SE., W12–140,                             This notice shall constitute my                    Pietrangeli, Director for Office of Debt
                                                  Washington, DC 20590.                                    determination, pursuant to the authority              Management (202) 622–1876.
                                                    • Hand Delivery: 1200 New Jersey                       placed in heads of agencies by 5 U.S.C.
                                                                                                                                                                   Dated: July 7, 2017.
                                                  Avenue SE., Room W12–140,                                App. 2, Sec. 10(d) and vested in me by
                                                                                                                                                                 Fred Pietrangeli,
                                                  Washington, DC 20590, between 9 a.m.                     Treasury Department Order No. 101–05,
                                                                                                           that the meeting will consist of                      Director (for Office of Debt Management).
                                                  and 5 p.m., Monday through Friday,
                                                                                                           discussions and debates of the issues                 [FR Doc. 2017–14621 Filed 7–13–17; 8:45 am]
                                                  except Federal Holidays.
                                                    Communications received by August                      presented to the Committee by the                     BILLING CODE 4810–25–M

                                                  28, 2017 will be considered by FRA                       Secretary of the Treasury and the
                                                  before final action is taken. Comments                   making of recommendations of the
                                                                                                           Committee to the Secretary, pursuant to               DEPARTMENT OF THE TREASURY
                                                  received after that date will be
                                                  considered if practicable.                               Public Law 103–202, Sec. 202(c)(1)(B).
                                                                                                           Thus, this information is exempt from                 Agency Information Collection
                                                    Anyone can search the electronic                                                                             Activities; Submission for OMB
                                                  form of any written communications                       disclosure under that provision and 5
                                                                                                           U.S.C. Sec. 552b(c)(3)(B). In addition,               Review; Comment Request; Multiple
                                                  and comments received into any of our                                                                          IRS Information Collection Requests
                                                  dockets by the name of the individual                    the meeting is concerned with
                                                  submitting the comment (or signing the                   information that is exempt from                       AGENCY:Departmental Offices, U.S.
                                                  document, if submitted on behalf of an                   disclosure under 5 U.S.C. Sec.                        Department of the Treasury.
                                                  association, business, labor union, etc.).               552b(c)(9)(A). The public interest
                                                                                                           requires that such meetings be closed to              ACTION:   Notice.
                                                  Under 5 U.S.C. 553(c), DOT solicits
                                                  comments from the public to better                       the public because the Treasury
                                                                                                           Department requires frank and full                    SUMMARY:   The Department of the
                                                  inform its processes. DOT posts these                                                                          Treasury will submit the following
                                                  comments, without edit, including any                    advice from representatives of the
                                                                                                           financial community prior to making its               information collection requests to the
                                                  personal information the commenter                                                                             Office of Management and Budget
                                                  provides, to www.regulations.gov, as                     final decisions on major financing
                                                                                                           operations. Historically, this advice has             (OMB) for review and clearance in
                                                  described in the system of records                                                                             accordance with the Paperwork
                                                  notice (DOT/ALL–14 FDMS), which can                      been offered by debt management
                                                                                                           advisory committees established by the                Reduction Act of 1995, on or after the
                                                  be reviewed at https://                                                                                        date of publication of this notice. The
                                                  www.transportation.gov/privacy. See                      several major segments of the financial
                                                                                                           community. When so utilized, such a                   public is invited to submit comments on
                                                  also https://www.regulations.gov/                                                                              these requests.
                                                  privacyNotice for the privacy notice of                  committee is recognized to be an
                                                  regulations.gov.                                         advisory committee under 5 U.S.C. App.                DATES: Comments should be received on
                                                                                                           2, Sec. 3.                                            or before August 14, 2017 to be assured
                                                  Robert C. Lauby,                                            Although the Treasury’s final                      of consideration.
                                                  Associate Administrator for Railroad Safety,             announcement of financing plans may
                                                  Chief Safety Officer.                                    not reflect the recommendations                       ADDRESSES:    Send comments regarding
                                                                                                           provided in reports of the Committee,                 the burden estimate, or any other aspect
                                                  [FR Doc. 2017–14808 Filed 7–13–17; 8:45 am]
                                                                                                           premature disclosure of the Committee’s               of the information collection, including
                                                  BILLING CODE 4910–06–P
                                                                                                           deliberations and reports would be                    suggestions for reducing the burden, to
                                                                                                           likely to lead to significant financial               (1) Office of Information and Regulatory
                                                                                                           speculation in the securities market.                 Affairs, Office of Management and
                                                  DEPARTMENT OF THE TREASURY                                                                                     Budget, Attention: Desk Officer for
                                                                                                           Thus, this meeting falls within the
                                                                                                           exemption covered by 5 U.S.C. Sec.                    Treasury, New Executive Office
                                                  Departmental Offices; Debt
                                                                                                           552b(c)(9)(A).                                        Building, Room 10235, Washington, DC
                                                  Management Advisory Committee
                                                                                                              Treasury staff will provide a technical            20503, or email at OIRA_Submission@
                                                  Meeting
                                                                                                           briefing to the press on the day before               OMB.EOP.gov and (2) Treasury PRA
                                                    Notice is hereby given, pursuant to 5                  the Committee meeting, following the                  Clearance Officer, 1750 Pennsylvania
                                                  U.S.C. App. 2, Sec. 10(a)(2), that a                     release of a statement of economic                    Ave. NW., Suite 8142, Washington, DC
                                                  meeting will be held at the Hay-Adams                    conditions and financing estimates. This              20220, or email at PRA@treasury.gov.
                                                  Hotel, 16th Street and Pennsylvania                      briefing will give the press an                       FOR FURTHER INFORMATION CONTACT:
                                                  Avenue NW., Washington, DC, on                           opportunity to ask questions about                    Copies of the submissions may be
                                                  August 1, 2017 at 11:15 a.m. of the                      financing projections. The day after the              obtained from Jennifer Leonard by
                                                  following debt management advisory                       Committee meeting, Treasury will                      emailing PRA@treasury.gov, calling
                                                  committee: Treasury Borrowing                            release the minutes of the meeting, any               (202) 622–0489, or viewing the entire
                                                  Advisory Committee of The Securities                     charts that were discussed at the                     information collection request at
                                                  Industry and Financial Markets                           meeting, and the Committee’s report to                www.reginfo.gov.
mstockstill on DSK30JT082PROD with NOTICES




                                                  Association.                                             the Secretary.
                                                    The agenda for the meeting provides                       The Office of Debt Management is                   SUPPLEMENTARY INFORMATION:
                                                  for a charge by the Secretary of the                     responsible for maintaining records of                Internal Revenue Service (IRS)
                                                  Treasury or his designate that the                       debt management advisory committee
                                                  Committee discuss particular issues and                  meetings and for providing annual                       Title: TD 8612 (PS–102–88)—Income,
                                                  conduct a working session. Following                     reports setting forth a summary of                    Gift and Estate Tax.
                                                  the working session, the Committee will                  Committee activities and such other                     OMB Control Number: 1545–1360.


                                             VerDate Sep<11>2014   17:44 Jul 13, 2017   Jkt 241001   PO 00000   Frm 00075   Fmt 4703   Sfmt 4703   E:\FR\FM\14JYN1.SGM   14JYN1


                                                                                   Federal Register / Vol. 82, No. 134 / Friday, July 14, 2017 / Notices                                          32603

                                                     Type of Review: Extension without                        Abstract: The regulations provide                  application of the communication
                                                  change of a currently approved                           definitions and special rules under Code              excise tax to prepaid telephone cards.
                                                  collection.                                              section 1377 which affect S corporations                 Form: None.
                                                     Abstract: This regulation concerns the                and their shareholders.                                  Affected Public: Businesses or other
                                                  availability of the gift and estate tax                     Form: None.                                        for-profits.
                                                  marital deduction when the donee                            Affected Public: Businesses or other                  Estimated Total Annual Burden
                                                  spouse or the surviving spouse is not a                  for-profits.                                          Hours: 34.
                                                  United States citizen. The regulation                       Estimated Total Annual Burden                         Title: Paid Preparer’s Due Diligence
                                                  provides guidance to individuals or                      Hours: 1,000.                                         Checklist.
                                                  fiduciaries: (1) For making a qualified                     Title: TD 8960 (Final)—Deductibility,                 OMB Control Number: 1545–1629.
                                                  domestic trust election on the estate tax                Substantiation, and Disclosure of                        Type of Review: Extension without
                                                  return of a decedent whose surviving                     Certain Charitable Contributions.                     change of a currently approved
                                                  spouse is not a United States citizen in                    OMB Control Number: 1545–1464.                     collection.
                                                  order that the estate may obtain the                        Type of Review: Extension without                     Abstract: Form 8867 helps preparer’s
                                                  marital deduction, and (2) for filing the                change of a currently approved                        meet the due diligence requirements of
                                                  annual returns that such an election                     collection.                                           Code section 6695(g), which was added
                                                  may require.                                                Abstract: The final regulation                     by section 1085(a)(2) of the Taxpayer
                                                     Form: None.                                           provides guidance regarding the                       Relief Act of 1997. Paid preparer’s of
                                                     Affected Public: Individuals or                       allowance of certain charitable                       Federal income tax returns or claims for
                                                  Households.                                              contribution deductions, the                          refund involving the earned income
                                                     Estimated Total Annual Burden                         substantiation requirements for                       credit (EIC) must meet the due diligence
                                                  Hours: 6,150.                                            charitable contributions of $250 or                   requirements in determining if the
                                                     Title: Renewable Electricity, Refined                 more, and the disclosure requirements                 taxpayer is eligible for the EIC and the
                                                  Coal, and Indian Coal Production                         for quid pro quo contributions of $75 or              amount of the credit. Failure to do so
                                                  Credit.                                                  more. These regulations will affect                   could result in a $510 penalty for each
                                                     OMB Control Number: 1545–1362.                        donee organizations and individuals                   failure. Completion of Form 8867 is one
                                                     Type of Review: Revision of a                         and entities that make payments to                    of the due diligence requirements.
                                                  currently approved collection.                           donee organizations.                                     Form: 8867.
                                                     Abstract: Filers claiming the general                    Form: None.                                           Affected Public: Businesses or other
                                                  business credit for electricity produced                    Affected Public: Individuals or                    for-profits.
                                                  from certain renewable resources under                   Households.                                              Estimated Total Annual Burden
                                                  Internal Revenue Code sections 38 and                       Estimated Total Annual Burden                      Hours: 17,824,793.
                                                  45 must file Form 8835.                                  Hours: 1,957,000.
                                                     Form: 8835.                                                                                                    Title: TD 8853 (Final),
                                                     Affected Public: Businesses or other                     Title: Certain Transfers of Domestic               Recharacterizing Financing
                                                  for-profits.                                             Stock or Securities by U.S. Persons to                Arrangements Involving Fast-Pay Stock.
                                                     Estimated Total Annual Burden                         Foreign Corporations—INTL–9–95 (TD                       OMB Control Number: 1545–1642.
                                                  Hours: 8,720.                                            8702—Final).                                             Type of Review: Extension without
                                                     Title: Consent To Extend the Time To                     OMB Control Number: 1545–1478.                     change of a currently approved
                                                  Assess Tax Under Section 367—Gain                           Type of Review: Extension without                  collection.
                                                  Recognition Agreement.                                   change of a currently approved                           Abstract: Section 1.7701(I)–3
                                                     OMB Control Number: 1545–1395.                        collection.                                           recharacterizes fast-pay arrangements.
                                                     Type of Review: Extension without                        Abstract: Transfers of stock or                    Certain participants in such
                                                  change of a currently approved                           securities by U.S. persons in tax-free                arrangements must file a statement that
                                                  collection.                                              transactions are treated as taxable                   includes the name of the corporation
                                                     Abstract: Form 8838 is used to extend                 transactions when the acquirer is a                   that issued the fast-pay stock, and (to
                                                  the statute of limitations for U.S.                      foreign corporation, unless an exception              the extent the filing taxpayer knows or
                                                  persons who transfer stock or securities                 applies (section 367(a)). Under the                   has reason to know) the terms of the
                                                  to a foreign corporation. The form is                    regulations, no U.S. person will qualify              fast-pay stock, the date on which it was
                                                  filed when the transferor makes a gain                   for an exception unless the U.S. target               issued, and the names and taxpayer
                                                  recognition agreement. This agreement                    company complies with certain                         identification numbers of any
                                                  allows the transferor to defer the                       reporting requirements.                               shareholders of any class of stock that
                                                  payment of tax on the transfer. The IRS                     Form: None.                                        is not traded on an established
                                                  uses Form 8838 so that it may assess tax                    Affected Public: Businesses or other               securities market.
                                                  against the transferor after the                         for-profits.                                             Form: None.
                                                  expiration of the original statute of                       Estimated Total Annual Burden                         Affected Public: Businesses or other
                                                  limitations.                                             Hours: 1,000.                                         for-profits.
                                                     Form: 8838.                                              Title: TD 8855—Communications                         Estimated Total Annual Burden
                                                     Affected Public: Businesses or other                  Excise Tax; Prepaid Telephone Cards                   Hours: 50.
                                                  for-profits.                                             (Previously REG–118620–97).                              Title: Request for Recovery of
                                                     Estimated Total Annual Burden                            OMB Control Number: 1545–1628.                     Overpayments Under Arbitrage Rebate
                                                  Hours: 5,482.                                               Type of Review: Extension without                  Provisions.
mstockstill on DSK30JT082PROD with NOTICES




                                                     Title: PS–268–82 (TD 8696)                            change of a previously approved                          OMB Control Number: 1545–1750.
                                                  Definitions Under Subchapter S of the                    collection.                                              Type of Review: Extension without
                                                  Internal Revenue Code.                                      Abstract: Carriers must keep certain               change of a currently approved
                                                     OMB Control Number: 1545–1462.                        information documenting their sales of                collection.
                                                     Type of Review: Extension without                     prepaid telephone cards to other carriers                Abstract: Under Treasury Regulations
                                                  change of a previously approved                          to avoid responsibility for collecting tax.           section 1.148–3(i), bond issuers may
                                                  collection.                                              The regulations provide rules for the                 recover an overpayment of arbitrage


                                             VerDate Sep<11>2014   17:44 Jul 13, 2017   Jkt 241001   PO 00000   Frm 00076   Fmt 4703   Sfmt 4703   E:\FR\FM\14JYN1.SGM   14JYN1


                                                  32604                            Federal Register / Vol. 82, No. 134 / Friday, July 14, 2017 / Notices

                                                  rebate paid to the United States under                   contract or agreement for the acquisition             and trustees of trusts to request relief to
                                                  Internal Revenue Code section 148.                       of property or services under which                   make a late reverse qualified terminable
                                                  Form 8038–R is used to request recovery                  returns or return information will be                 interest property (QTIP) election under
                                                  of any overpayment of arbitrage rebate                   disclosed, the contract or agreement                  section 2652 of the Code.
                                                  made under the arbitrage rebate                          must be made available to the IRS.                       Form: None.
                                                  provisions.                                                 Form: None.                                           Affected Public: Individuals or
                                                     Form: 9038–R.                                            Affected Public: State, Local, and                 Households.
                                                     Affected Public: State, Local, and                    Tribal Governments.                                      Estimated Total Annual Burden
                                                  Tribal Governments.                                         Estimated Total Annual Burden                      Hours: 54.
                                                     Estimated Total Annual Burden                         Hours: 250.                                              Title: Revenue Procedure 2007–35—
                                                  Hours: 2,458.                                               Title: Entry of Taxable Fuel (REG–                 Statistical Sampling for Purposes of
                                                     Title: Revenue Procedure 2008–38,                     120616–03; TD 9346).                                  Section 199.
                                                  Revenue Procedure 2008–39, Revenue                          OMB Control Number: 1545–1897.                        OMB Control Number: 1545–2072.
                                                  Procedure 2008–40, Revenue Procedure                        Type of Review: Extension without                     Type of Review: Extension without
                                                  2008–41, Revenue Procedure 2008–42.                      change of a currently approved                        change of a currently approved
                                                     OMB Control Number: 1545–1752.                        collection.                                           collection.
                                                     Type of Review: Extension without                        Abstract: Treasury Decision 9346                      Abstract: The revenue procedure
                                                  change of a currently approved                           contains final regulations relating to the            provides for determining when
                                                  collection.                                              tax on the entry of taxable fuel (gasoline,           statistical sampling may be used for
                                                     Abstract: RP 2008–40 allows issuers                   diesel fuel, and kerosene), into the                  purposes of Internal Revenue Code
                                                  of life insurance contracts that have                    United States. The final regulations                  section 199, which provides a deduction
                                                  failed to meet the definition of life                    affect enterers of taxable fuel, other                for income attributable to domestic
                                                  insurance contract under section 7702                    importers, and certain sureties.                      production activities, and establishes
                                                  or to satisfy the requirements of section                   Section 4081(a)(1)(A)(iii) imposes a               acceptable statistical sampling
                                                  101(f) of the IRC to cure these contracts                tax on the entry into the United States               methodologies. The collection of
                                                  so that they do not fail section 7702 or                 of any taxable fuel, for consumption,                 information in the revenue procedure
                                                  section 101(f). RP 2008–38 allows                        use, or warehousing. This collection of               involves a recordkeeping requirement
                                                  issuers of variable contracts that have                  information allows certain importers of               for taxpayers that use statistical
                                                  failed to meet the diversification                       record and sureties to avoid liability for            sampling under section 199.
                                                  requirements of section 817(h) to cure                   the tax on the entry of taxable fuel into                Form: None.
                                                                                                                                                                    Affected Public: Businesses or other
                                                  these contracts so that they do not fail                 the United
                                                                                                                                                                 for-profits.
                                                  section 817(h). RP 2008–39 allows                           States. Section 48.4081 3(c)(2)(iii)                  Estimated Total Annual Burden
                                                  issuers of life insurance contracts whose                provides that if an importer of record                Hours: 2,400.
                                                  contracts have failed to meet the tests of               has an unexpired notification certificate
                                                                                                           (as described in § 48.4081 5) from the                   Title: Disclosure by Tax-Exempt
                                                  section 7702A to cure these contracts
                                                                                                           enterer and has no reason to believe that             Entity Regarding Prohibited Tax Shelter
                                                  that have inadvertently become
                                                                                                           any information in the notification                   Transaction.
                                                  modified endowment contracts. Rev.
                                                                                                                                                                    OMB Control Number: 1545–2078.
                                                  Proc. 2008–41 provides a procedure by                    certificate is false, the importer of record             Type of Review: Extension without
                                                  which an issuer of a variable contract                   will not be liable for the tax on the entry           change of a currently approved
                                                  may remedy an inadvertent failure of a                   of taxable fuel. Section 48.4081–                     collection.
                                                  variable contract to meet the                            3(c)(2)(iv) provides that a Customs bond                 Abstract: Certain tax-exempt entities
                                                  diversification requirements of section                  posted with respect to the importation                are required to file Form 8886–T to
                                                  817(h). RP 2008–42 provides guidance.                    of fuel will not be charged for the tax               disclose information for each prohibited
                                                     Form: None.                                           imposed on the entry of fuel if the                   tax shelter transaction to which the
                                                     Affected Public: Businesses or other                  enterer is a taxable fuel registrant. If a            entity was a party.
                                                  for-profits.                                             surety has an unexpired notification                     Form: 8886–T.
                                                     Estimated Total Annual Burden                         certificate (as described in § 48.4081–5)                Affected Public: Not-for-Profit
                                                  Hours: 5,950.                                            from the enterer and has no reason to                 institutions.
                                                     Title: TD 9327 (Final)—Disclosure of                  believe that any information in the                      Estimated Total Annual Burden
                                                  Returns and Return Information in                        notification certificate is false, the                Hours: 70,395.
                                                  Connection With Written Contracts or                     surety bond will not be charged for the                  Title: Form 8879–EX, IRS e-file
                                                  Agreements for the Acquisition of                        tax imposed on the entry of taxable fuel.             Signature Authorization for Forms 720,
                                                  Property and Services for Tax                               Form: None.                                        2290, and 8849.
                                                  Administration.                                             Affected Public: Businesses or other                  OMB Control Number: 1545–2081.
                                                     OMB Control Number: 1545–1821.                        for-profits.                                             Type of Review: Extension without
                                                     Type of Review: Extension without                        Estimated Total Annual Burden                      change of a currently approved
                                                  change of a currently approved                           Hours: 281.                                           collection.
                                                  collection.                                                 Title: Revenue Procedure 2004–47,                     Abstract: The Form 8879–EX, IRS e-
                                                     Abstract: Final regulation clarifies                  Simplified Alternate Procedure for                    file Signature Authorization for Forms
                                                  that redisclosures of returns and return                 Making Late Reverse QTIP Election.                    720, 2290, and 8849 is used in the
                                                  information by contractors to agents or                     OMB Control Number: 1545–1898.                     Modernized e-File program. Form 8879–
mstockstill on DSK30JT082PROD with NOTICES




                                                  subcontractors are permissible, and that                    Type of Review: Extension without                  EX authorizes a taxpayer and an
                                                  the penalty provisions, written                          change of a currently approved                        electronic return originator (ERO) to use
                                                  notification requirements, and safeguard                 collection.                                           a personal identification number (PIN)
                                                  requirements are applicable to these                        Abstract: This revenue procedure                   to electronically sign an electronic
                                                  agents and subcontractors. Section                       provides a simplified alternate                       excise tax return and, if applicable,
                                                  301.6103(n)–1(e)(3) of the regulations                   procedure (in lieu of requesting a letter             authorize an electronic funds
                                                  require that before the execution of a                   ruling) for certain executors of estates              withdrawal.


                                             VerDate Sep<11>2014   17:44 Jul 13, 2017   Jkt 241001   PO 00000   Frm 00077   Fmt 4703   Sfmt 4703   E:\FR\FM\14JYN1.SGM   14JYN1


                                                                                   Federal Register / Vol. 82, No. 134 / Friday, July 14, 2017 / Notices                                            32605

                                                     Form: 8879–EX.                                           Abstract: This document contains                   10105(e) of the Patient Protection and
                                                     Affected Public: Businesses or other                  final regulations implementing the rules              Affordable Care Act, which was
                                                  for-profits.                                             for group health plans and health                     amended by the Health Care and
                                                     Estimated Total Annual Burden                         insurance coverage in the group and                   Education Reconciliation Act of 2010,
                                                  Hours: 46,800.                                           individual markets under provisions of                Pub. L. 111–152 (124 Stat. 1029))
                                                     Title: TD 9512 (Final)—Nuclear                        the Patient Protection and Affordable                 (collectively, the ‘‘Affordable Care
                                                  Decommissioning Funds.                                   Care Act regarding status as a                        Act’’). Eligible small employers use
                                                     OMB Control Number: 1545–2091.                        grandfathered health plan.                            Form 8941 to figure the credit for small
                                                     Type of Review: Extension without                        Form: None.                                        employer health insurance premiums
                                                  change of a currently approved                              Affected Public: Businesses or other               for tax years.
                                                  collection.                                              for-profits.                                             Form: 8941.
                                                     Abstract: Statutory changes under                        Estimated Total Annual Burden                         Affected Public: Businesses or other
                                                  section 468A of the Internal Revenue                     Hours: 2,220.                                         for-profits.
                                                  Code permit taxpayers that have been                        Title: Patient Protection and                         Estimated Total Annual Burden
                                                  subject to limitations on contributions                  Affordable Care Act Patient Protection                Hours: 34,278,346.
                                                  to qualified nuclear decommissioning                     Notice—Final Rule—(TD 9744).                             Title: Reinstatement and Retroactive
                                                  funds in previous years to make a                           OMB Control Number: 1545–2181.                     Reinstatement for Reasonable Cause
                                                  contribution to the fund of the                             Type of Review: Revision of a                      (Rev. Proc. 2014–11) and Transitional
                                                  previously-excluded amount. The final                    currently approved collection.                        Relief for Small Organizations (Notice
                                                  regulation provides guidance                                Abstract: The Patient Protection                   2011–43) under IRC § 6033(j).
                                                  concerning the calculation of the                        Notice is used by health plan sponsors                   OMB Control Number: 1545–2206.
                                                  amount of the contribution and the                       and issuers to notify certain individuals                Type of Review: Extension without
                                                  manner of making the contribution.                       of their right to (1) choose a primary
                                                     Form: None.                                                                                                 change of a currently approved
                                                                                                           care provider or a pediatrician when a                collection.
                                                     Affected Public: Businesses or other
                                                                                                           plan or issuer requires participants or                  Abstract: This revenue procedure
                                                  for-profits.
                                                     Estimated Total Annual Burden                         subscribers to designate a primary care               provides procedures for reinstating the
                                                  Hours: 2,500.                                            physician; or (2) obtain obstetrical or               tax-exempt status of organizations that
                                                                                                           gynecological care without prior                      have had their tax-exempt status
                                                     Title: Loss on Subsidiary Stock—                      authorization.
                                                  REG–157711–02 (TD 9424—Final).                                                                                 automatically revoked under section
                                                                                                              Form: None.                                        6033(j) of the Internal Revenue Code for
                                                     OMB Control Number: 1545–2096.
                                                                                                              Affected Public: Businesses or other               failure to file required annual returns or
                                                     Type of Review: Extension without
                                                                                                           for-profits.                                          notices for three consecutive years. The
                                                  change of a currently approved
                                                                                                              Estimated Total Annual Burden                      revenue procedure prescribes certain
                                                  collection.
                                                     Abstract: This document contains                      Hours: 5,173.                                         circumstances under which an
                                                  final regulations under sections 358,                       Title: Form 8946, PTIN Supplemental                organization can have its tax-exempt
                                                  362(e)(2), and 1502 of the Internal                      Application for Foreign Persons                       status retroactively reinstated to the date
                                                  Revenue Code (Code). The regulations                     Without a Social Security Number.                     of revocation. Notice 2011–44 is
                                                  apply to corporations filing                                OMB Control Number: 1545–2189.                     modified. Notice 2011–44 provides
                                                  consolidated returns, and corporations                      Type of Review: Revision of a                      guidance with respect to applying for
                                                  that enter into certain tax-free                         currently approved collection.                        reinstatement of tax-exempt status and
                                                  reorganizations. The regulations provide                    Abstract: Paid preparers that are                  requesting retroactive reinstatement
                                                  rules for determining the tax                            nonresident aliens and cannot get a                   under sections 6033(j)(2) and (3) of the
                                                  consequences of a member’s transfer                      social security number will need to                   Internal Revenue Code for an
                                                  (including by deconsolidation and                        establish their identity prior to getting a           organization that has had its tax-exempt
                                                  worthlessness) of loss shares of                         Preparer Tax Identification Number                    status automatically revoked under
                                                  subsidiary stock. In addition, the                       (PTIN). Form 8946 is being created to                 section 6033(j)(1) of the Code. The
                                                  regulations provide that section                         assist that population with establishing              Treasury Department and the Internal
                                                  362(e)(2) generally does not apply to                    their identity while applying for a PTIN.             Revenue Service intend to issue
                                                  transactions between members of a                           Form: 8946.                                        regulations under section 6033(j) that
                                                  consolidated group. Finally, the                            Affected Public: Individuals or                    will prescribe rules relating to the
                                                  regulations conform or clarify various                   Households.                                           application for reinstatement of tax-
                                                  provisions of the consolidated return                       Estimated Total Annual Burden                      exempt status under section 6033(j)(2)
                                                  regulations, including those relating to                 Hours: 20,584.                                        and the request for retroactive
                                                  adjustments to subsidiary stock basis.                      Title: Tax Credit for Employee Health              reinstatement under section 6033(j)(3).
                                                     Form: None.                                           Insurance Expenses of Small Employers.                Notice 2011–43 provides transitional
                                                     Affected Public: Businesses or other                     OMB Control Number: 1545–2198.                     relief for certain small organizations that
                                                  for-profits.                                                Type of Review: Extension without                  have lost their tax-exempt status
                                                     Estimated Total Annual Burden                         change of a currently approved                        because they failed to file a required
                                                  Hours: 25.                                               collection.                                           annual electronic notice (Form 990–N e-
                                                     Title: (TD 9489) REG–118412–10—                          Abstract: Section 45R of the Internal              Postcard) for taxable years beginning in
                                                  Interim Final Rules for Group Health                     Revenue Code (Code) offers a tax credit               2007, 2008 and 2009. A small
mstockstill on DSK30JT082PROD with NOTICES




                                                  Plans and Health Insurance Coverage                      to certain small employers that provide               organization—that is, one that normally
                                                  Relating to Status as a Grandfathered                    insured health coverage to their                      has annual gross receipts of not more
                                                  Health Plan under the Patient Protection                 employees. Section 45R was added to                   than $50,000 in its most recently
                                                  and Affordable Care Act.                                 the Code by section 1421 of the Patient               completed taxable year that qualifies for
                                                     OMB Control Number: 1545–2178.                        Protection and Affordable Care Act,                   the transitional relief under this notice
                                                     Type of Review: Revision of a                         enacted March 23, 2010, Public Law                    and applies for reinstatement of tax-
                                                  currently approved collection.                           111–148 (as amended by section                        exempt status by December 31, 2012,


                                             VerDate Sep<11>2014   17:44 Jul 13, 2017   Jkt 241001   PO 00000   Frm 00078   Fmt 4703   Sfmt 4703   E:\FR\FM\14JYN1.SGM   14JYN1


                                                  32606                            Federal Register / Vol. 82, No. 134 / Friday, July 14, 2017 / Notices

                                                  will be treated by the Internal Revenue                  on matters related to improving and                   activities of the Committee include, but
                                                  Service as having established reasonable                 enhancing VA’s efforts to identify,                   are not limited to:
                                                  cause for its filing failures and its tax-               prevent, and mitigate fraud, waste, and                  (1) Identifying best practices and
                                                  exempt status will be reinstated                         abuse across VA in order to improve the               lessons learned from private industry
                                                  retroactive to the date it was                           integrity of VA’s payments and the                    and other Federal agencies that VA can
                                                  automatically revoked.                                   efficiency of VA’s programs and                       leverage to maximize the effectiveness
                                                    Form: None.                                            activities.                                           and efficiency of Department-wide
                                                    Affected Public: Not-for-profit                           Committee members will be                          activities to detect and prevent fraud,
                                                  institutions.                                            appointed by the Secretary and                        waste, and abuse in VA programs at
                                                    Estimated Total Annual Burden                          membership will be drawn from various                 significant risk;
                                                  Hours: 6,206.                                            sectors and organizations including but                  (2) Providing advice on leveraging
                                                    Title: Volunteer Income Tax                            not limited to Veteran-focused                        cutting-edge fraud detection and
                                                  Assistance (VITA) and Tax Counseling                     organizations, academic communities,                  prevention tools and technologies used
                                                  for the Elderly (TCE) Programs.                          health care providers, insurance                      by other Federal agencies and private
                                                    OMB Control Number: 1545–2222.                         providers, other Federal agencies,                    industry, including the identification of
                                                    Type of Review: Revision of a                          former Federal Inspectors General,                    ways to utilize such tools in the short-
                                                  currently approved collection.                           Veteran Service Organizations, Military               term, as well as in the future, given VA’s
                                                    Abstract: The Internal Revenue                         Service Organizations, and leaders of                 current Financial Management Business
                                                  Service offers free assistance with tax                  key stakeholder associations and                      Transformation break-thru initiative;
                                                  return preparation and tax counseling                    organizations.                                        and
                                                  using specially trained volunteers. The                     Any member of the public seeking                      (3) Providing advice on leveraging
                                                  Volunteer Income Tax Assistance                          additional information should contact                 partnerships and experience to assist in
                                                  (VITA) and Tax Counseling for the                        Gregory Woskow, Designated Federal                    maximizing the efficiency and
                                                  Elderly (TCE) programs assist seniors                    Officer (DFO), Department of Veterans                 effectiveness of VA’s ‘‘Seek to Prevent
                                                  and individuals with low to moderate                     Affairs, 810 Vermont Avenue NW.,                      Fraud, Waste, and Abuse (STOP FWA)’’
                                                  incomes, those with disabilities, and                    Room 446D, Washington, DC, or email                   initiative, which is designed to increase
                                                  those for whom English is a second                       at Gregory.Woskow@va.gov; or via                      activities that prevent fraud, waste, and
                                                  language. Using these forms will                         phone at (720) 471–1235.                              abuse and to reduce improper
                                                  provide consistent information that is                     Dated: July 10, 2017.                               payments.
                                                  needed when potential VITA/TCE                           Jelessa M. Burney,                                      Authority: The Committee is being
                                                  volunteers submit their interest in                                                                            established by the directive of the Secretary
                                                                                                           Federal Advisory Committee Management
                                                  volunteering to represent the IRS when                   Officer.                                              of VA, in accordance with the provisions of
                                                  they prepare tax returns during filing                                                                         the Federal Advisory Committee Act (FACA),
                                                                                                           [FR Doc. 2017–14780 Filed 7–13–17; 8:45 am]
                                                  season.                                                                                                        as amended, 5 U.S.C. App. 2. The Committee
                                                                                                           BILLING CODE P                                        will provide the Secretary of Veterans Affairs
                                                    Forms: 14310, 9653, 8654, 14204,
                                                  13715, and 13206.                                                                                              with advice related to improving and
                                                    Affected Public: Individuals or                                                                              enhancing VA’s efforts to identify, prevent,
                                                                                                           DEPARTMENT OF VETERANS                                and mitigate fraud, waste, and abuse across
                                                  Households, Not-for-profit institutions.
                                                                                                           AFFAIRS                                               VA in order to improve the integrity of VA’s
                                                    Estimated Total Annual Burden                                                                                payments and the efficiency of VA’s
                                                  Hours: 16,067.                                           Solicitation of Nominations for                       programs and activities.
                                                     Authority: 44 U.S.C. 3501 et seq.                     Appointment to the VA Prevention of                     Membership Criteria and
                                                    Dated: July 11, 2017.                                  Fraud, Waste, and Abuse Advisory                      Qualifications: VA is seeking
                                                  Jennifer P. Leonard,                                     Committee                                             nominations for Committee
                                                  Treasury PRA Clearance Officer.                          ACTION:   Notice.                                     membership. The Committee is
                                                  [FR Doc. 2017–14823 Filed 7–13–17; 8:45 am]                                                                    composed of twelve members and
                                                  BILLING CODE 4830–01–P                                   SUMMARY:   The Department of Veterans                 several ex-officio members.
                                                                                                           Affairs (VA) is seeking nominations of                  The members of the Committee are
                                                                                                           qualified candidates to be considered                 appointed by the Secretary of Veteran
                                                  DEPARTMENT OF VETERANS                                   for appointment to the VA Prevention of               Affairs from the general public, from
                                                  AFFAIRS                                                  Fraud, Waste, and Abuse Advisor                       various sectors and organizations,
                                                                                                           Committee (herein-after in this section               including but not limited to:
                                                  VA Prevention of Fraud, Waste, and                       referred to as ‘‘the Committee’’).                      a. Veteran-focused organizations;
                                                  Abuse Advisory Committee; Notice of                      DATES: Nominations for membership on                    b. Academic communities;
                                                  Establishment                                            the Committee must be received no later                 c. Health care providers;
                                                                                                           than 5:00 p.m. EST on July 24, 2017.                    d. Other Federal agencies;
                                                    As required by Section 9(a)(2) of the                                                                          e. Insurance;
                                                  Federal Advisory Committee Act, the                      ADDRESSES: All nominations should be
                                                                                                                                                                   f. Former Inspectors General;
                                                  Department of Veterans Affairs hereby                    sent electronically to the Advisory                     g. Veteran Service Organizations;
                                                  gives notice of the establishment of the                 Committee Management Office mailbox                     h. Military service organizations;
                                                  VA Prevention of Fraud, Waste, and                       at vaadvisorycmte@va.gov.                               i. Academic communities; and
                                                  Abuse Advisory Committee                                 FOR FURTHER INFORMATION CONTACT:                        j. Leaders of key stakeholder
mstockstill on DSK30JT082PROD with NOTICES




                                                  (Committee). The Secretary of Veterans                   Gregory Woskow, Designated Federal                    associations and organizations.
                                                  Affairs has determined that establishing                 Officer, Office of Finance, Department                  In accordance with the Committee
                                                  the Committee is both necessary and in                   of Veterans Affairs, 810 Vermont                      Charter, the Secretary shall determine
                                                  the public interest.                                     Avenue NW., (047), Washington, DC                     the number, terms of service, and pay
                                                    The Committee will advise the                          20420, telephone (720) 471–1255.                      and allowances of Committee members,
                                                  Secretary and the Assistant Secretary for                SUPPLEMENTARY INFORMATION: In                         except that a term of service of any such
                                                  Management and Chief Financial Officer                   carrying out the duties set forth, the                member may not exceed two years. The


                                             VerDate Sep<11>2014   17:44 Jul 13, 2017   Jkt 241001   PO 00000   Frm 00079   Fmt 4703   Sfmt 4703   E:\FR\FM\14JYN1.SGM   14JYN1



Document Created: 2018-10-24 11:16:08
Document Modified: 2018-10-24 11:16:08
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.
DatesComments should be received on or before August 14, 2017 to be assured of consideration.
ContactCopies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation82 FR 32602 

2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR