83 FR 11581 - Proposed Extension of Information Collection Request Submitted for Public Comment; Rules Relating to Registration

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 51 (March 15, 2018)

Page Range		11581-11582
FR Document		2018-05304

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments concerning information collection requirements related to the rules relating to registration under section 4101.

Federal Register, Volume 83 Issue 51 (Thursday, March 15, 2018)

[Federal Register Volume 83, Number 51 (Thursday, March 15, 2018)]
[Notices]
[Pages 11581-11582]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-05304]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Rules Relating to Registration

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 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. Currently, the IRS is soliciting comments 
concerning information collection requirements related to the rules 
relating to registration under section 4101.

DATES: Written comments should be received on or before May 14, 2018 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Roberto Mora-Figueroa, 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW, 
Washington, DC 20224. Requests for additional information or copies of 
the regulations should be directed to R. Joseph Durbala, at Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington DC 
20224, or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Taxable Fuel; registration.
    OMB Number: 1545-0725.
    Form Number: 928.
    Abstract: Under IRC section 4101(b) Secretary may require, as a 
condition of registration under 4101(a), that the applicant give a bond 
in an amount that the Secretary determines is appropriate. Applicant's 
that do not meet all the applicable registration tests for Form 637 
registration must secure a federal bond, from an acceptable surety or 
reinsurer listed in Circular 570, prior to receiving a Form 637 
registration under section 4101. Form 928 is used for this purpose.
    Current Actions: There is no change to the burden previously 
approved.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 2.56 hours.
    Estimated Total Annual Burden Hours: 1,280.
    The following paragraph applies to all 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 if 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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.

[[Page 11582]]

    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: March 8, 2018.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2018-05304 Filed 3-14-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 51 / Thursday, March 15, 2018 / Notices 11581

SUPPLEMENTARY INFORMATION: • Enhance the quality, utility, and OMB Number: 1545–0725.
Title: Qualified Lessee Construction clarity of the information to be Form Number: 928.
Allowances for Short-Term Leases. collected; and Abstract: Under IRC section 4101(b)
OMB Number: 1545–1661. • Minimize the burden of the Secretary may require, as a condition of
Regulation Project Number: TD 8901. collection of information on those who registration under 4101(a), that the
Abstract: This document contains are to respond, including using applicant give a bond in an amount that
final regulations concerning an appropriate automated, electronic, the Secretary determines is appropriate.
exclusion from gross income for mechanical, or other technological Applicant’s that do not meet all the
qualified lessee construction allowances collection techniques or other forms of applicable registration tests for Form
provided by a lessor to a lessee for the information technology, e.g., by 637 registration must secure a federal
purpose of constructing long-lived permitting electronic submissions of bond, from an acceptable surety or
property to be used by the lessee responses. reinsurer listed in Circular 570, prior to
pursuant to a short-term lease. The final Comments submitted in response to receiving a Form 637 registration under
regulations affect a lessor and a lessee this notice will be summarized and/or section 4101. Form 928 is used for this
paying and receiving, respectively, included in the ICR for OMB approval purpose.
qualified lessee construction allowances of the extension of the information Current Actions: There is no change to
that are depreciated by a lessor as collection; they will also become a the burden previously approved.
matter of public record. Type of Review: Extension of a
nonresidential real property and
currently approved collection.
excluded from the lessee’s gross income. Approved: March 6, 2018. Affected Public: Business or other for-
The final regulations provide guidance R. Joseph Durbala, profit organizations.
on the exclusion, the information IRS Tax Analyst. Estimated Number of Respondents:
required to be furnished by the lessor 500.
[FR Doc. 2018–05305 Filed 3–14–18; 8:45 am]
and the lessee, and the time and manner Estimated Time per Respondent: 2.56
BILLING CODE 4830–01–P
for providing that information to the hours.
IRS. Estimated Total Annual Burden
Current Actions: There is no change to DEPARTMENT OF THE TREASURY Hours: 1,280.
the burden previously approved. The following paragraph applies to all
Type of Review: Extension of a Internal Revenue Service the collections of information covered
currently approved collection. by this notice:
Affected Public: Business or other for- Proposed Extension of Information An agency may not conduct or
profit organizations. Collection Request Submitted for sponsor, and a person is not required to
Estimated Number of Respondents: Public Comment; Rules Relating to respond to, a collection of information
10,000. Registration unless the collection of information
Estimated Time per Respondent: 1 displays a valid OMB control number.
hour. AGENCY: Internal Revenue Service (IRS), Books or records relating to a
Estimated Total Annual Burden Treasury. collection of information must be
Hours: 10,000. ACTION: Notice and request for retained if their contents may become
The following paragraph applies to all comments. material in the administration of any
the collections of information covered internal revenue law. Generally, tax
SUMMARY: The Internal Revenue Service, returns and tax return information are
by this notice:
as part of its continuing effort to reduce confidential, as required by 26 U.S.C.
An agency may not conduct or
paperwork and respondent burden, 6103.
sponsor, and a person is not required to
invites the public and other Federal Desired Focus of Comments: The
respond to, a collection of information
agencies to take this opportunity to Internal Revenue Service (IRS) is
unless the collection of information
comment on proposed and/or particularly interested in comments
displays a valid OMB control number.
continuing information collections, as that:
Books or records relating to a required by the Paperwork Reduction • Evaluate whether the proposed
collection of information must be Act of 1995. Currently, the IRS is collection of information is necessary
retained if their contents may become soliciting comments concerning for the proper performance of the
material in the administration of any information collection requirements functions of the agency, including
internal revenue law. Generally, tax related to the rules relating to whether the information will have
returns and tax return information are registration under section 4101. practical utility;
confidential, as required by 26 U.S.C. • Evaluate the accuracy of the
6103. DATES: Written comments should be
received on or before May 14, 2018 to agency’s estimate of the burden of the
Desired Focus of Comments: The proposed collection of information,
Internal Revenue Service (IRS) is be assured of consideration.
including the validity of the
particularly interested in comments ADDRESSES: Direct all written comments
methodology and assumptions used;
that: to Roberto Mora-Figueroa, Internal • Enhance the quality, utility, and
• Evaluate whether the proposed Revenue Service, Room 6129, 1111 clarity of the information to be
collection of information is necessary Constitution Avenue NW, Washington, collected; and
for the proper performance of the DC 20224. Requests for additional • Minimize the burden of the
functions of the agency, including information or copies of the regulations
sradovich on DSK3GMQ082PROD with NOTICES

collection of information on those who
whether the information will have should be directed to R. Joseph Durbala, are to respond, including using
practical utility; at Internal Revenue Service, Room 6129, appropriate automated, electronic,
• Evaluate the accuracy of the 1111 Constitution Avenue NW, mechanical, or other technological
agency’s estimate of the burden of the Washington DC 20224, or through the collection techniques or other forms of
proposed collection of information, internet, at RJoseph.Durbala@irs.gov. information technology, e.g., by
including the validity of the SUPPLEMENTARY INFORMATION: permitting electronic submissions of
methodology and assumptions used; Title: Taxable Fuel; registration. responses.

VerDate Sep<11>2014 17:34 Mar 14, 2018 Jkt 244001 PO 00000 Frm 00094 Fmt 4703 Sfmt 4703 E:\FR\FM\15MRN1.SGM 15MRN1

$11582 Federal Register / Vol. 83, No. 51 / Thursday, March 15, 2018 / Notices Comments submitted in response to of the extension of the information Approved: March 8, 2018. this notice will be summarized and/or collection; they will also become a R. Joseph Durbala, included in the ICR for OMB approval matter of public record. IRS Tax Analyst. [FR Doc. 2018–05304 Filed 3–14–18; 8:45 am] BILLING CODE 4830–01–P sradovich on DSK3GMQ082PROD with NOTICES VerDate Sep<11>2014 17:34 Mar 14, 2018 Jkt 244001 PO 00000 Frm 00095 Fmt 4703 Sfmt 9990 E:\FR\FM\15MRN1.SGM 15MRN1$

Document Created: 2018-03-15 02:37:40
Document Modified: 2018-03-15 02:37:40

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 May 14, 2018 to be assured of consideration.
FR Citation		83 FR 11581

83 FR 11581 - Proposed Extension of Information Collection Request Submitted for Public Comment; Rules Relating to Registration

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 51 (March 15, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service