82_FR_47516 82 FR 47321 - Proposed Collection; Comment Request for Form 8924

82 FR 47321 - Proposed Collection; Comment Request for Form 8924

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 195 (October 11, 2017)

Page Range47321-47322
FR Document2017-21922

Federal Register, Volume 82 Issue 195 (Wednesday, October 11, 2017)
[Federal Register Volume 82, Number 195 (Wednesday, October 11, 2017)]
[Notices]
[Pages 47321-47322]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-21922]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8924

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: 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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning the excise tax on certain transfers of qualifying geothermal 
or mineral interests.

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DATES: Written comments should be received on or before December 11, 
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 regulation 
should be directed to Taquesha Cain, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Excise Tax on Certain Transfers of Qualifying Geothermal or 
Mineral Interests.
    OMB Number: 1545-2099.
    Form Number: Forms 8924.
    Abstract: Form 8924, Excise Tax on Certain Transfers of Qualifying 
Geothermal or Mineral Interests, is

[[Page 47322]]

required by Section 403 of the Tax Relief and Health Care Act of 2006 
which imposes an excise tax on certain transfers of qualifying mineral 
or geothermal interests.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations.
    Estimated Number of Respondents: 20.
    Estimated Time Per Respondent: 5 hours, 33 minutes.
    Estimated Total Annual Burden Hours: 111.
    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: October 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-21922 Filed 10-10-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                                                Federal Register / Vol. 82, No. 195 / Wednesday, October 11, 2017 / Notices                                                               47321

                                                    accordance with part 107 of the Federal                         Issued in Washington, DC, on September
                                                    hazardous materials transportation law                        29, 2017.
                                                    (49 U.S.C. 5117(b); 49 CFR 1.53(b)).                          Donald Burger,
                                                                                                                  Chief, General Approvals and Permits
                                                                                                                  Branch.

                                                                                                                             SPECIAL PERMITS DATA
                                                      Application      Docket No.                       Applicant                    Regulation(s) affected                       Nature of the special permits thereof
                                                         No.

                                                    11932–M ......    .....................   THE BOEING COMPANY                  172.301(c), 173.168(b),                 To modify the permit to authorize an additional draw-
                                                                                                                                    173.168(d),                             ings and designs for modified aircraft sub-assem-
                                                                                                                                    173.168(d)(1)(i),                       blies. (Mode 1).
                                                                                                                                    173.168(f)(2)(ii).
                                                    14424–M ......    .....................   CHART, INC .....................    177.834(h) .........................    To modify the special permit to authorize the use of a
                                                                                                                                                                            larger pressure vessel as part of a truck or trailer
                                                                                                                                                                            mounted refrigerated liquid gas (cryogenic) delivery
                                                                                                                                                                            unit. (Mode 1).
                                                    15647–M ......    .....................   FIBA TECHNOLOGIES,                  179.7, 180.505,                         To modify the special permit to authorize visual in-
                                                                                                INC.                                180.519(b)(6).                          spection for certain tanks rather than hydrostatic
                                                                                                                                                                            testing. (Modes 1, 2).
                                                    20297–M ......    .....................   CODYSALES, INC ............         172.203(a), 172.301(c),                 To modify the special permit to authorize the addition
                                                                                                                                    173.302a(b), 180.205.                   of Class 5.1 hazmat, to modify testing requirement
                                                                                                                                                                            for cylinders made of 6351 aluminum alloy, and to
                                                                                                                                                                            revise language in paragraph 7 for clarity. (Modes
                                                                                                                                                                            1, 2, 3, 4, 5).
                                                    20356–M ......    .....................   TESLA, INC ......................   172.101(j) ..........................   To modify the special permit to authorize an increase
                                                                                                                                                                            in the number of cells which make up a battery
                                                                                                                                                                            module. (Mode 4).
                                                    14832–M ......    .....................   TRINITY INDUSTRIES,                 172.203(a),                             To modify the special permit to authorize an addi-
                                                                                                INC.                                173.31(e)(2)(iii),                      tional toxic by inhalation material. (Mode 2).
                                                                                                                                    179.100–12(c).



                                                    [FR Doc. 2017–21848 Filed 10–10–17; 8:45 am]                  be held Thursday, November 9, 2017, at                         ACTION:  The Internal Revenue Service
                                                    BILLING CODE 4901–60–P                                        12:00 p.m. Eastern Time via                                    (IRS), as part of its continuing effort to
                                                                                                                  teleconference. The public is invited to                       reduce paperwork and respondent
                                                                                                                  make oral comments or submit written                           burden, invites the general public and
                                                    DEPARTMENT OF THE TREASURY                                    statements for consideration. Due to                           other Federal agencies to take this
                                                                                                                  limited conference lines, notification of                      opportunity to comment on proposed
                                                    Internal Revenue Service                                      intent to participate must be made with                        and/or continuing information
                                                                                                                  Otis Simpson. For more information                             collections, as required by the
                                                    Open Meeting of the Taxpayer                                  please contact Otis Simpson at 1–888–                          Paperwork Reduction Act of 1995. The
                                                    Advocacy Panel Notices and                                    912–1227 or 202–317–3332, or write                             IRS is soliciting comments concerning
                                                    Correspondence Project Committee                              TAP Office, 1111 Constitution Ave.                             the excise tax on certain transfers of
                                                    AGENCY: Internal Revenue Service (IRS),                       NW., Room 1509, Washington, DC                                 qualifying geothermal or mineral
                                                    Treasury.                                                     20224 or contact us at the Web site:                           interests.
                                                                                                                  http://www.improveirs.org. The agenda
                                                    ACTION: Notice of meeting.                                                                                                   DATES:  Written comments should be
                                                                                                                  will include various IRS issues.
                                                    SUMMARY:   An open meeting of the                                The agenda will include a discussion                        received on or before December 11, 2017
                                                    Taxpayer Advocacy Panel Notices and                           on various letters, and other issues                           to be assured of consideration.
                                                    Correspondence Project Committee will                         related to written communications from                         ADDRESSES: Direct all written comments
                                                    be conducted. The Taxpayer Advocacy                           the IRS.                                                       to L. Brimmer, Internal Revenue
                                                    Panel is soliciting public comments,                                                                                         Service, Room 6526, 1111 Constitution
                                                                                                                    Dated: October 4, 2017.                                      Avenue NW., Washington, DC 20224.
                                                    ideas, and suggestions on improving
                                                    customer service at the Internal Revenue                      Susan Jimerson,                                                  Requests for additional information or
                                                    Service.                                                      Acting Director, Taxpayer Advocacy Panel.                      copies of the regulation should be
                                                                                                                  [FR Doc. 2017–21921 Filed 10–10–17; 8:45 am]                   directed to Taquesha Cain, Room 6526,
                                                    DATES: The meeting will be held
                                                                                                                                                                                 1111 Constitution Avenue NW.,
                                                    Thursday, November 9, 2017.                                   BILLING CODE 4830–01–P
                                                                                                                                                                                 Washington, DC 20224, or through the
                                                    FOR FURTHER INFORMATION CONTACT: Otis                                                                                        internet at Taquesha.R.Cain@irs.gov.
                                                    Simpson at 1–888–912–1227 or 202–
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                                                                                                                  DEPARTMENT OF THE TREASURY                                     SUPPLEMENTARY INFORMATION:
                                                    317–3332.                                                                                                                      Title: Excise Tax on Certain Transfers
                                                    SUPPLEMENTARY INFORMATION: Notice is                          Internal Revenue Service                                       of Qualifying Geothermal or Mineral
                                                    hereby given pursuant to Section                                                                                             Interests.
                                                    10(a)(2) of the Federal Advisory                              Proposed Collection; Comment                                     OMB Number: 1545–2099.
                                                    Committee Act, 5 U.S.C. App. (1988)                           Request for Form 8924                                            Form Number: Forms 8924.
                                                    that a meeting of the Taxpayer                                                                                                 Abstract: Form 8924, Excise Tax on
                                                    Advocacy Panel Notices and                                    AGENCY: Internal Revenue Service (IRS),                        Certain Transfers of Qualifying
                                                    Correspondence Project Committee will                         Treasury.                                                      Geothermal or Mineral Interests, is


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                                                    47322                     Federal Register / Vol. 82, No. 195 / Wednesday, October 11, 2017 / Notices

                                                    required by Section 403 of the Tax                      UNITED STATES SENTENCING                                 In August 2016, the Commission
                                                    Relief and Health Care Act of 2006                      COMMISSION                                            indicated that one of its priorities would
                                                    which imposes an excise tax on certain                                                                        be the ‘‘[s]tudy of offenses involving
                                                    transfers of qualifying mineral or                      Sentencing Guidelines for United                      MDMA/Ecstasy, synthetic cannabinoids
                                                    geothermal interests.                                   States Courts                                         (such as JWH–018 and AM–2201), and
                                                       Current Actions: There is no change                                                                        synthetic cathinones (such as
                                                                                                            AGENCY:  United States Sentencing
                                                                                                                                                                  Methylone, MDPV, and Mephedrone),
                                                    in the paperwork burden previously                      Commission
                                                                                                                                                                  and consideration of any amendments
                                                    approved by OMB.                                        ACTION: Request for public comment.                   to the Guidelines Manual that may be
                                                       Type of Review: Extension of a                                                                             appropriate in light of the information
                                                    currently approved collection.                          SUMMARY:    In August 2017, the
                                                                                                            Commission indicated that one of its                  obtained from such study.’’ See U.S.
                                                       Affected Public: Businesses or other                 policy priorities would be the                        Sentencing Comm’n, ‘‘Notice of Final
                                                    for-profit organizations.                               ‘‘[c]ontinuation of its multiyear study of            Priorities,’’ 81 FR 58004 (Aug. 24, 2016).
                                                                                                            offenses involving synthetic cathinones               On August 17, 2017, the Commission
                                                       Estimated Number of Respondents:
                                                                                                            (such as methylone, MDPV, and                         revised the priority to study offenses
                                                    20.
                                                                                                            mephedrone) and synthetic                             involving synthetic cathinones (such as
                                                       Estimated Time Per Respondent: 5                                                                           methylone, MDPV, and mephedrone)
                                                    hours, 33 minutes.                                      cannabinoids (such as JWH–018 and
                                                                                                            AM–2201), as well as                                  and synthetic cannabinoids (such as
                                                       Estimated Total Annual Burden                        tetrahydrocannabinol (THC), fentanyl,                 JWH–018 and AM–2201), as well as
                                                    Hours: 111.                                             and fentanyl analogues, and                           tetrahydrocannabinol (THC), fentanyl,
                                                                                                            consideration of appropriate guideline                and fentanyl analogues. See U.S.
                                                       The following paragraph applies to all
                                                                                                            amendments, including simplifying the                 Sentencing Comm’n, ‘‘Notice of Final
                                                    of the collections of information covered
                                                                                                            determination of the most closely                     Priorities,’’ 82 FR 39949 (Aug. 22, 2017).
                                                    by this notice:
                                                                                                            related substance under Application                   The Commission also stated that, as part
                                                       An agency may not conduct or                                                                               of the study, it would consider possible
                                                                                                            Note 6 of the Commentary to § 2D1.1.’’
                                                    sponsor, and a person is not required to                                                                      approaches to simplify the
                                                                                                            See 82 FR 39949 (Aug. 22, 2017). As
                                                    respond to, a collection of information                                                                       determination of the most closely
                                                                                                            part of its continuing work on this
                                                    unless the collection of information                                                                          related substance under Application
                                                                                                            priority, the Commission is publishing
                                                    displays a valid OMB control number.                                                                          Note 6 of the Commentary to § 2D1.1
                                                                                                            this request for public comment on
                                                    Books or records relating to a collection               issues related to fentanyl and fentanyl               (Unlawful Manufacturing, Importing,
                                                    of information must be retained as long                 analogues. The issues for comment are                 Exporting, or Trafficking (Including
                                                    as their contents may become material                   set forth in the SUPPLEMENTARY                        Possession with Intent to Commit These
                                                    in the administration of any internal                   INFORMATION portion of this notice.
                                                                                                                                                                  Offenses); Attempt or Conspiracy). The
                                                    revenue law. Generally, tax returns and                                                                       Commission expects to solicit comment
                                                                                                            DATES: Public comment regarding the
                                                    tax return information are confidential,                                                                      several times during the study period
                                                                                                            issues for comment set forth in this                  from experts and other members of the
                                                    as required by 26 U.S.C. 6103.
                                                                                                            notice should be received by the                      public.
                                                       Request for Comments: Comments                       Commission not later than November
                                                    submitted in response to this notice will                                                                        On December 19, 2016, the
                                                                                                            13, 2017.
                                                    be summarized and/or included in the                                                                          Commission published a notice inviting
                                                                                                            ADDRESSES: All written comment should                 general comment on synthetic
                                                    request for OMB approval. All                           be sent to the Commission by electronic
                                                    comments will become a matter of                                                                              cathinones (MDPV, methylone, and
                                                                                                            mail or regular mail. The email address               mephedrone) and synthetic
                                                    public record.                                          for public comment is Public_                         cannabinoids (JWH–018 and AM–2201),
                                                       Comments are invited on: (a) Whether                 Comment@ussc.gov. The regular mail                    as well as about the application of the
                                                    the collection of information is                        address for public comment is United                  factors the Commission traditionally
                                                    necessary for the proper performance of                 States Sentencing Commission, One                     considers when determining the
                                                    the functions of the agency, including                  Columbus Circle, NE., Suite 2–500,                    marihuana equivalencies for specific
                                                    whether the information shall have                      Washington, DC 20002–8002, Attention:                 controlled substances to the substances
                                                    practical utility; (b) the accuracy of the              Public Affairs.                                       under study. See U.S. Sentencing
                                                    agency’s estimate of the burden of the                  FOR FURTHER INFORMATION CONTACT:                      Comm’n, ‘‘Request for Public
                                                    collection of information; (c) ways to                  Christine Leonard, Director, Office of                Comment,’’ 81 FR 92021 (Dec. 19, 2016).
                                                    enhance the quality, utility, and clarity               Legislative and Public Affairs, (202)                    On April 18, 2017, the Commission
                                                    of the information to be collected; (d)                 502–4500, pubaffairs@ussc.gov.                        held a public hearing related to this
                                                    ways to minimize the burden of the                      SUPPLEMENTARY INFORMATION: The                        priority. The Commission received
                                                    collection of information on                            United States Sentencing Commission is                testimony from experts on the synthetic
                                                    respondents, including through the use                  an independent agency in the judicial                 drugs related to the study, including
                                                    of automated collection techniques or                   branch of the United States                           testimony about their chemical
                                                    other forms of information technology;                  Government. The Commission                            structure, pharmacological effects,
                                                    and (e) estimates of capital or start-up                promulgates sentencing guidelines and                 trafficking patterns, and community
                                                    costs and costs of operation,                                                                                 impact.
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                                                                                                            policy statements for federal courts
                                                    maintenance, and purchase of services                   pursuant to 28 U.S.C. 994(a). The                        On June 21, 2017, the Commission
                                                    to provide information.                                 Commission also periodically reviews                  published a second notice requesting
                                                      Approved: October 4, 2017.                            and revises previously promulgated                    public comment on issues specifically
                                                                                                            guidelines pursuant to 28 U.S.C. 994(o)               related to MDMA/ecstasy and
                                                    L. Brimmer,
                                                                                                            and submits guideline amendments to                   methylone, one of the synthetic
                                                    Senior Tax Analyst.                                     the Congress not later than the first day             cathinones included in the
                                                    [FR Doc. 2017–21922 Filed 10–10–17; 8:45 am]            of May each year pursuant to 28 U.S.C.                Commission’s study. See U.S.
                                                    BILLING CODE 4830–01–P                                  994(p).                                               Sentencing Comm’n, ‘‘Request for


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Document Created: 2018-10-25 09:58:55
Document Modified: 2018-10-25 09:58:55
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
ActionThe 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the excise tax on certain transfers of qualifying geothermal or mineral interests.
DatesWritten comments should be received on or before December 11, 2017 to be assured of consideration.
FR Citation82 FR 47321 

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