82 FR 33945 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		33945-33946
FR Document		2017-15306

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 Issue 139 (Friday, July 21, 2017)

[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

Federal Register / Vol. 82, No. 139 / Friday, July 21, 2017 / Notices 33945

property are blocked pursuant to E.O. Budget (OMB) approval of the relevant returns on magnetic media would cause
13581. information collection. All comments a hardship.
Dated: July 18, 2017. will become a matter of public record. Abstract, Form 8948: A specified tax
Please do not include any confidential return preparer uses Form 8948 to
John E. Smith,
or inappropriate material in your explain which exception applies when
Director, Office of Foreign Assets Control.
comments. a covered return is prepared and filed
[FR Doc. 2017–15364 Filed 7–20–17; 8:45 am] on paper.
We invite comments on: (a) Whether
BILLING CODE 4810–AL–P
the collection of information is Current Actions: There is no change
necessary for the proper performance of in the paperwork burden previously
the agency’s functions, including approved by OMB. This form is being
DEPARTMENT OF THE TREASURY submitted for renewal purposes only.
whether the information has practical
utility; (b) the accuracy of the agency’s Type of Review: Extension of a
Internal Revenue Service
estimate of the burden of the collection currently approved collection.
Proposed Information Collection; of information; (c) ways to enhance the Affected Public: Businesses and other
Comment Request quality, utility, and clarity of the for-profit organizations.
Estimated Number of Respondents:
information to be collected; (d) ways to
AGENCY: Internal Revenue Service (IRS), 8,910,000.
minimize the burden of the collection of Estimated Total Annual Burden
Treasury.
information on respondents, including Hours: 18,270,900.
ACTION: Notice and request for
the use of automated collection Estimated Time per Response: 2.05
comments. techniques or other forms of information hours.
SUMMARY: The Internal Revenue Service, technology; and (e) estimates of capital 3. Title: Notice of Intent to Operate
as part of its continuing effort to reduce or start-up costs and costs of operation, Under Section 501(c)(4).
paperwork and respondent burden, maintenance, and purchase of services OMB Number: 1545–2268.
invites the general public and other to provide the requested information. Form Number: 8976.
Federal agencies to take this The IRS is seeking comments Abstract: The Protecting Americans
opportunity to comment on continuing concerning the following forms, and from Tax Hikes Act of 2015 (the PATH
information collections, as required by reporting and record-keeping Act) section 506 to the Internal Revenue
the Paperwork Reduction Act of 1995. requirements: Code (Code) requires an organization
DATES: Written comments should be 1. Title: Claim for Refund of Excise described in section 501(c)(4), no later
received on or before September 19, Taxes. than 60 days after the organization is
2017 to be assured of consideration. OMB Number: 1545–1420. established, to notify the Secretary that
Form Number: 8849 and Schedule 1, it is operating as a section 501(c)(4)
ADDRESSES: Direct all written comments
Schedule 2, Schedule 3, Schedule 5, organization (the notification). Section
to L. Brimmer, Internal Revenue 506(b) provides that the notification
Service, Room 6526, 1111 Constitution Schedule 6, Schedule 8.
Abstract: The regulations allow for must include: (1) The name, address,
Avenue NW., Washington, DC 20224, or and taxpayer identification number of
at Elaine.H.Christophe@irs.gov. refunds of taxes (except income taxes)
or refund, abatement, or credit or the organization; (2) the date on which,
Please send separate comments for
interest, penalties, and additions to tax and the State under the laws of which,
each specific information collection
in the event of errors or certain actions the organization was organized; and (3)
listed below. You must reference the
by the IRS. Form 8849 is used by a statement of the purpose of the
information collection’s title, form
taxpayers to claim refunds of excise organization.
number, reporting or record-keeping Current Actions: There are no changes
requirement number, and OMB number taxes.
Current Actions: There are no being made to the collection.
(if any) in your comment. Requests for Type of Review: Extension of a
additional information, or copies of the significant changes to the form
previously approved by OMB. currently approved collection.
information collection and instructions, Affected Public: Business or other for-
or copies of any comments received, Type of Review: Extension of a
profit organizations, not-for-profit
contact Elaine Christophe, at Internal currently approved collection.
institutions.
Revenue Service, Room 6526, 1111 Affected Public: Business or other for- Estimated Number of Respondents:
Constitution Avenue NW., Washington, profit organizations, individuals or 2,500.
DC 20224, or through the Internet, at households, and not-for-profit Estimated Time per Respondent: 45
Elaine.H.Christophe@irs.gov. institutions, farms, and Federal, state, minutes.
SUPPLEMENTARY INFORMATION: local or tribal governments. Estimated Total Annual Burden
Estimated Number of Responses: Hours: 1,875.
Request for Comments 8,838. The following paragraph applies to all
The Internal Revenue Service, as part Estimated Total Annual Burden of the collections of information covered
of their continuing effort to reduce Hours: 76,890. by this notice:
paperwork and respondent burden, Estimated Time per Response: 8.68 An agency may not conduct or
invite the general public and other hours. sponsor, and a person is not required to
Federal agencies to take this 2. Title: Form 8944, Preparer respond to, a collection of information
opportunity to comment on these Hardship Waiver Request; Form 8948, unless the collection of information
Preparer Explanation for Not Filing displays a valid OMB control number.
sradovich on DSK3GMQ082PROD with NOTICES

continuing information collections
listed below in this notice, as required Electronically. Books or records relating to a collection
by the Paperwork Reduction Act of OMB Number: 1545–2200. of information must be retained as long
1995. Form Numbers: 8944 and 8948. as their contents may become material
Request for Comments: Comments Abstract Form 8944: A tax preparer in the administration of any internal
submitted in response to this notice will uses Form 8944 to request a waiver from revenue law. Generally, tax returns and
be summarized and/or included in our the requirement to file tax returns on tax return information are confidential,
request for Office of Management and magnetic media when the filing of tax as required by 26 U.S.C. 6103.

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33946 Federal Register / Vol. 82, No. 139 / Friday, July 21, 2017 / Notices

Approved: July 14, 2017. Form Number: 945–X. Approved: July 13, 2017.
L. Brimmer, Abstract: Form 945–X is used to L. Brimmer,
Senior Tax Analyst. correct errors made on Form 945, Senior Tax Analyst.
[FR Doc. 2017–15306 Filed 7–20–17; 8:45 am] Annual Return of Withheld Federal [FR Doc. 2017–15307 Filed 7–20–17; 8:45 am]
BILLING CODE 4830–01–P Income Tax. BILLING CODE 4830–01–P

Current Actions: There are no changes
DEPARTMENT OF THE TREASURY being made to the forms approved under
this collection. However, changes to the DEPARTMENT OF VETERANS
estimated number of filers (236,818 to AFFAIRS
Internal Revenue Service
220,851), will result in a total burden Solicitation of Nominations for
Proposed Collection: Comment decrease of 110,013 (1,619,603 to Appointment to the VA Prevention of
Request for Forms 945, 945–A, and, 1,509,590). Fraud, Waste, and Abuse Advisory
945–X Type of Review: Revision of a current Committee
AGENCY: Internal Revenue Service (IRS), OMB approval.
Treasury. ACTION: Notice, amended.
Affected Public: Business, or other
ACTION: Notice and request for for-profit organizations, individuals, or SUMMARY: The Department of Veterans
comments. households, not-for-profit institutions, Affairs (VA) is seeking nominations of
farms, and, Federal, state, local, or tribal qualified candidates to be considered
SUMMARY: The Internal Revenue Service,
governments. for appointment to the VA Prevention of
as part of its continuing effort to reduce
paperwork and respondent burden, Estimated Number of Respondents: Fraud, Waste, and Abuse Advisor
invites the general public and other 220,851. Committee (herein-after in this section
Federal agencies to take this referred to as ‘‘the Committee’’).
Estimated Time per Respondent: 6
opportunity to comment on information DATES: Nominations for membership on
hrs., 50 min.
collections, as required by the the Committee must be received no later
Estimated Total Annual Burden than 5:00 p.m. EST on July 24, 2017.
Paperwork Reduction Act of 1995. The
Hours: 1,509,590. ADDRESSES: All nominations should be
IRS is soliciting comments concerning
Form 945 Annual Return of Withheld The following paragraph applies to all sent electronically to the Advisory
Federal Income Tax, Form 945–A of the collections of information covered Committee Management Office mailbox
Annual Record of Federal Tax Liability, by this notice: at vaadvisorycmte@va.gov.
and Form 945–X Adjusted Annual An agency may not conduct or FOR FURTHER INFORMATION CONTACT:
Return of Withheld Federal Income Tax sponsor, and a person is not required to Gregory Woskow, Designated Federal
or Claim for Refund. respond to, a collection of information Officer, Office of Finance, Department
DATES: Written comments should be unless the collection of information of Veterans Affairs, 810 Vermont
received on or before September 19, displays a valid OMB control number. Avenue NW., (047), Washington, DC
2017 to be assured of consideration. Books or records relating to a collection 20420, telephone (720) 471–1235.
ADDRESSES: Direct all written comments of information must be retained as long SUPPLEMENTARY INFORMATION: In
to L. Brimmer, Internal Revenue as their contents may become material carrying out the duties set forth, the
Service, Room 6526, 1111 Constitution in the administration of any internal activities of the Committee include, but
Avenue NW., Washington, DC 20224. revenue law. Generally, tax returns and are not limited to:
Requests for additional information or tax return information are confidential, (1) Identifying best practices and
copies of the forms and instructions as required by 26 U.S.C. 6103. lessons learned from private industry
should be directed to Sara Covington, at and other Federal agencies that VA can
Request for Comments: Comments
Internal Revenue Service, Room 6526, leverage to maximize the effectiveness
submitted in response to this notice will and efficiency of Department-wide
1111 Constitution Avenue NW.,
be summarized and/or included in the activities to detect and prevent fraud,
Washington, DC 20224, or through the
request for OMB approval. All waste, and abuse in VA programs at
internet at Sara.L.Covington@irs.gov.
comments will become a matter of significant risk;
SUPPLEMENTARY INFORMATION:
public record. Comments are invited on: (2) Providing advice on leveraging
Title: Annual Return of Withheld
(a) Whether the collection of cutting-edge fraud detection and
Federal Income Tax.
information is necessary for the proper prevention tools and technologies used
OMB Number: 1545–1430.
Form Number: 945. performance of the functions of the by other Federal agencies and private
Abstract: Form 945 is used to report agency, including whether the industry, including the identification of
income tax withholding on non payroll information shall have practical utility; ways to utilize such tools in the short-
payments including backup (b) the accuracy of the agency’s estimate term, as well as in the future, given VA’s
withholding and withholding on of the burden of the collection of current Financial Management Business
pensions, annuities, IRAs, military information; (c) ways to enhance the Transformation break-thru initiative;
retirement and gambling winnings. quality, utility, and clarity of the and
Form Number: 945–A. information to be collected; (d) ways to (3) Providing advice on leveraging
Abstract: Form 945–A is used by minimize the burden of the collection of partnerships and experience to assist in
sradovich on DSK3GMQ082PROD with NOTICES

employers who deposit non-payroll information on respondents, including maximizing the efficiency and
income tax withheld (such as from through the use of automated collection effectiveness of VA’s ‘‘Seek to Prevent
pensions and gambling) on a techniques or other forms of information Fraud, Waste, and Abuse (STOP FWA)’’
semiweekly schedule, or whose tax technology; and (e) estimates of capital initiative, which is designed to increase
liability on any day is $100,000 or more, or start-up costs and costs of operation, activities that prevent fraud, waste, and
use Form 945–A with Form 945 or CT– maintenance, and purchase of services abuse and to reduce improper
1 to report their tax liability. to provide information. payments.

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Document Created: 2017-07-21 06:00:28
Document Modified: 2017-07-21 06:00:28

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before September 19, 2017 to be assured of consideration.
FR Citation		82 FR 33945

82 FR 33945 - Proposed Information Collection; Comment Request

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service