82 FR 33945 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 139 (July 21, 2017)

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995.

[Federal Register Volume 82, Number 139 (Friday, July 21, 2017)]
[Notices]
[Pages 33945-33946]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-15306]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995.

DATES: Written comments should be received on or before September 19, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or at [email protected].
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment. Requests 
for additional information, or copies of the information collection and 
instructions, or copies of any comments received, contact Elaine 
Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the Internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 

Request for Comments

    The Internal Revenue Service, as part of their continuing effort to 
reduce paperwork and respondent burden, invite the general public and 
other Federal agencies to take this opportunity to comment on these 
continuing information collections listed below in this notice, as 
required by the Paperwork Reduction Act of 1995.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has practical utility; (b) the 
accuracy of the agency's estimate of the burden of the collection of 
information; (c) ways to enhance the quality, utility, and clarity of 
the information to be collected; (d) ways to minimize the burden of the 
collection of information on respondents, including the use of 
automated collection techniques or other forms of information 
technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide the 
requested information. The IRS is seeking comments concerning the 
following forms, and reporting and record-keeping requirements:
    1. Title: Claim for Refund of Excise Taxes.
    OMB Number: 1545-1420.
    Form Number: 8849 and Schedule 1, Schedule 2, Schedule 3, Schedule 
5, Schedule 6, Schedule 8.
    Abstract: The regulations allow for refunds of taxes (except income 
taxes) or refund, abatement, or credit or interest, penalties, and 
additions to tax in the event of errors or certain actions by the IRS. 
Form 8849 is used by taxpayers to claim refunds of excise taxes.
    Current Actions: There are no significant changes to the form 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions, farms, and 
Federal, state, local or tribal governments.
    Estimated Number of Responses: 8,838.
    Estimated Total Annual Burden Hours: 76,890.
    Estimated Time per Response: 8.68 hours.
    2. Title: Form 8944, Preparer Hardship Waiver Request; Form 8948, 
Preparer Explanation for Not Filing Electronically.
    OMB Number: 1545-2200.
    Form Numbers: 8944 and 8948.
    Abstract Form 8944: A tax preparer uses Form 8944 to request a 
waiver from the requirement to file tax returns on magnetic media when 
the filing of tax returns on magnetic media would cause a hardship.
    Abstract, Form 8948: A specified tax return preparer uses Form 8948 
to explain which exception applies when a covered return is prepared 
and filed on paper.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 8,910,000.
    Estimated Total Annual Burden Hours: 18,270,900.
    Estimated Time per Response: 2.05 hours.
    3. Title: Notice of Intent to Operate Under Section 501(c)(4).
    OMB Number: 1545-2268.
    Form Number: 8976.
    Abstract: The Protecting Americans from Tax Hikes Act of 2015 (the 
PATH Act) section 506 to the Internal Revenue Code (Code) requires an 
organization described in section 501(c)(4), no later than 60 days 
after the organization is established, to notify the Secretary that it 
is operating as a section 501(c)(4) organization (the notification). 
Section 506(b) provides that the notification must include: (1) The 
name, address, and taxpayer identification number of the organization; 
(2) the date on which, and the State under the laws of which, the 
organization was organized; and (3) a statement of the purpose of the 
organization.
    Current Actions: There are no changes being made to the collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions.
    Estimated Number of Respondents: 2,500.
    Estimated Time per Respondent: 45 minutes.
    Estimated Total Annual Burden Hours: 1,875.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.


[[Page 33946]]


    Approved: July 14, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-15306 Filed 7-20-17; 8:45 am]
 BILLING CODE 4830-01-P