82_FR_45865 82 FR 45677 - Proposed Collection; Comment Request for Form 843

82 FR 45677 - Proposed Collection; Comment Request for Form 843

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 188 (September 29, 2017)

Page Range45677-45677
FR Document2017-20873

The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 843, Claim for Refund and Request for Abatement.

Federal Register, Volume 82 Issue 188 (Friday, September 29, 2017)
[Federal Register Volume 82, Number 188 (Friday, September 29, 2017)]
[Notices]
[Page 45677]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-20873]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 843

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Form 843, Claim for 
Refund and Request for Abatement.

DATES: Written comments should be received on or before November 28, 
2017 to be assured of consideration.

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

SUPPLEMENTARY INFORMATION: 
    Title: Claim for Refund and Request for Abatement.
    OMB Number: 1545-0024.
    Form Number: 843.
    Abstract: Internal Revenue Code section 6402, 6404, and sections 
301.6402-2, 301.6404-1, and 301.6404-3 of the regulations allow for 
refunds of taxes (except income taxes) or refund, abatement, or credit 
of interest, penalties, and additions to tax in the event of errors or 
certain actions by the IRS. Form 843 is used by taxpayers to claim 
these refunds, credits, or abatements.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, not-for-profit institutions, farms, and 
state, local or tribal governments.
    Estimated Number of Responses: 550,500.
    Estimated Time per Respondent: 1 hr., 35 min.
    Estimated Total Annual Burden Hours: 875,295.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: September 21, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-20873 Filed 9-28-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                                                Federal Register / Vol. 82, No. 188 / Friday, September 29, 2017 / Notices                                                45677

                                                    Reauthorization, and Job Creation Act of                technology; and (e) estimates of capital              claim these refunds, credits, or
                                                    2010, Public Law 111–312, 124 Stat.                     or start-up costs and costs of operation,             abatements.
                                                    3296 (December 17, 2010) (TRUIRJCA).                    maintenance, and purchase of services                    Current Actions: There are no changes
                                                    Sections 2022(a) of the SBJA and 401(a)                 to provide information.                               being made to the form at this time.
                                                    of the TRUIRJCA amend § 168(k)(2) of                      Approved: September 21, 2017.                          Type of Review: Extension of a
                                                    the Internal Revenue Code by extending                  L. Brimmer,                                           currently approved collection.
                                                    the placed-in-service date for property                                                                          Affected Public: Business or other for-
                                                                                                            Senior Tax Analyst.
                                                    to qualify for the 50-percent additional                                                                      profit organizations, individuals or
                                                                                                            [FR Doc. 2017–20876 Filed 9–28–17; 8:45 am]
                                                    first year depreciation deduction.                                                                            households, not-for-profit institutions,
                                                    Section 401(b) of the TRUIRJCA amends                   BILLING CODE 4830–01–P
                                                                                                                                                                  farms, and state, local or tribal
                                                    § 168(k) by adding § 168(k)(5), which                                                                         governments.
                                                    temporarily allows a 100-percent                                                                                 Estimated Number of Responses:
                                                                                                            DEPARTMENT OF THE TREASURY
                                                    additional first year depreciation                                                                            550,500.
                                                    deduction for certain new property.                     Internal Revenue Service                                 Estimated Time per Respondent: 1 hr.,
                                                       Current Actions: There is no change to                                                                     35 min.
                                                    this existing regulation.                               Proposed Collection; Comment                             Estimated Total Annual Burden
                                                       Type of Review: Extension of a                       Request for Form 843                                  Hours: 875,295.
                                                    currently approved collection.                                                                                   The following paragraph applies to all
                                                       Affected Public: Business or other for-              AGENCY: Internal Revenue Service (IRS),               of the collections of information covered
                                                    profit; individuals or households.                      Treasury.                                             by this notice:
                                                       Estimated Number of Respondents:                     ACTION: Notice and request for                           An agency may not conduct or
                                                    250,000.                                                comments.                                             sponsor, and a person is not required to
                                                       Estimated Time per Respondent: 30                                                                          respond to, a collection of information
                                                    minutes.                                                SUMMARY:   The Internal Revenue Service
                                                                                                            (IRS), as part of its continuing effort to            unless the collection of information
                                                       Estimated Total Annual Burden                                                                              displays a valid OMB control number.
                                                    Hours: 125,000.                                         reduce paperwork and respondent
                                                                                                            burden, invites the general public and                Books or records relating to a collection
                                                       The following paragraph applies to all                                                                     of information must be retained as long
                                                    of the collections of information covered               other Federal agencies to take this
                                                                                                            opportunity to comment on information                 as their contents may become material
                                                    by this notice:                                                                                               in the administration of any internal
                                                       An agency may not conduct or                         collections, as required by the
                                                                                                            Paperwork Reduction Act of 1995. The                  revenue law. Generally, tax returns and
                                                    sponsor, and a person is not required to                                                                      tax return information are confidential,
                                                    respond to, a collection of information                 IRS is soliciting comments concerning
                                                                                                            Form 843, Claim for Refund and                        as required by 26 U.S.C. 6103.
                                                    unless the collection of information                                                                             Request for Comments: Comments
                                                    displays a valid OMB control number.                    Request for Abatement.
                                                                                                                                                                  submitted in response to this notice will
                                                       Books or records relating to a                       DATES: Written comments should be
                                                                                                                                                                  be summarized and/or included in the
                                                    collection of information must be                       received on or before November 28,
                                                                                                                                                                  request for OMB approval. All
                                                    retained as long as their contents may                  2017 to be assured of consideration.
                                                                                                                                                                  comments will become a matter of
                                                    become material in the administration                   ADDRESSES: Direct all written comments                public record. Comments are invited on:
                                                    of any internal revenue law. Generally,                 to L. Brimmer, Internal Revenue                       (a) Whether the collection of
                                                    tax returns and tax return information                  Service, Room 6526, 1111 Constitution                 information is necessary for the proper
                                                    are confidential, as required by 26                     Avenue NW., Washington, DC 20224.                     performance of the functions of the
                                                    U.S.C. 6103.                                            Requests for additional information or                agency, including whether the
                                                       Request for Comments: Comments                       copies of the form and instructions                   information shall have practical utility;
                                                    submitted in response to this notice will               should be directed to Martha R. Brinson,              (b) the accuracy of the agency’s estimate
                                                    be summarized and/or included in the                    Internal Revenue Service, Room 6526,                  of the burden of the collection of
                                                    request for OMB approval. All                           1111 Constitution Avenue NW.,                         information; (c) ways to enhance the
                                                    comments will become a matter of                        Washington, DC 20224, or through the                  quality, utility, and clarity of the
                                                    public record. Comments are invited on:                 Internet at Martha.R.Brinson@irs.gov.                 information to be collected; (d) ways to
                                                    (a) Whether the collection of                           SUPPLEMENTARY INFORMATION:                            minimize the burden of the collection of
                                                    information is necessary for the proper                   Title: Claim for Refund and Request                 information on respondents, including
                                                    performance of the functions of the                     for Abatement.                                        through the use of automated collection
                                                    agency, including whether the                             OMB Number: 1545–0024.                              techniques or other forms of information
                                                    information shall have practical utility;                 Form Number: 843.                                   technology; and (e) estimates of capital
                                                    (b) the accuracy of the agency’s estimate                 Abstract: Internal Revenue Code                     or start-up costs and costs of operation,
                                                    of the burden of the collection of                      section 6402, 6404, and sections                      maintenance, and purchase of services
                                                    information; (c) ways to enhance the                    301.6402–2, 301.6404–1, and 301.6404–                 to provide information.
                                                    quality, utility, and clarity of the                    3 of the regulations allow for refunds of
                                                    information to be collected; (d) ways to                                                                        Approved: September 21, 2017.
                                                                                                            taxes (except income taxes) or refund,
                                                    minimize the burden of the collection of                abatement, or credit of interest,                     L. Brimmer,
                                                    information on respondents, including                   penalties, and additions to tax in the                Senior Tax Analyst.
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                                                    through the use of automated collection                 event of errors or certain actions by the             [FR Doc. 2017–20873 Filed 9–28–17; 8:45 am]
                                                    techniques or other forms of information                IRS. Form 843 is used by taxpayers to                 BILLING CODE 4830–01–P




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Document Created: 2017-09-29 03:26:57
Document Modified: 2017-09-29 03:26:57
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before November 28, 2017 to be assured of consideration.
FR Citation82 FR 45677 

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