83 FR 12077 - Proposed Collection; Comment Request for Form 4810

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 53 (March 19, 2018)

Page Range		12077-12077
FR Document		2018-05516

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 Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).

Federal Register, Volume 83 Issue 53 (Monday, March 19, 2018)

[Federal Register Volume 83, Number 53 (Monday, March 19, 2018)]
[Notices]
[Page 12077]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-05516]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4810

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 Request for Prompt 
Assessment Under Internal Revenue Code Section 6501(d).

DATES: Written comments should be received on or before May 18, 2018 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION: Requests for additional information or copies 
of the form should be directed to Martha R. Brinson, at (202) 317-5753 
or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Request for Prompt Assessment Under Internal Revenue Code 
Section 6501(d).
    OMB Number: 1545-0430.
    Form Number: 4810.
    Abstract: Fiduciaries representing a dissolving corporation or a 
decedent's estate may request a prompt assessment of tax under Internal 
Revenue Code section 6501(d). Form 4810 is used to help locate the 
return and expedite the processing of the taxpayer's request.
    Current Actions: There are no changes being made to Form 4810 at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, farms, and the Federal government.
    Estimated Number of Respondents: 4,000.
    Estimated Time per Respondent: 6 hours, 12 minutes.
    Estimated Total Annual Burden Hours: 24,800.
    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: March 12, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-05516 Filed 3-16-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 53 / Monday, March 19, 2018 / Notices 12077

DATES: Written comments should be agency, including whether the estate may request a prompt assessment
received on or before May 18, 2018 to information shall have practical utility; of tax under Internal Revenue Code
be assured of consideration. (b) the accuracy of the agency’s estimate section 6501(d). Form 4810 is used to
ADDRESSES: Direct all written comments of the burden of the collection of help locate the return and expedite the
to Laurie Brimmer, Internal Revenue information; (c) ways to enhance the processing of the taxpayer’s request.
Service, Room 6526, 1111 Constitution quality, utility, and clarity of the Current Actions: There are no changes
Avenue NW, Washington, DC 20224. information to be collected; (d) ways to
being made to Form 4810 at this time.
FOR FURTHER INFORMATION CONTACT: minimize the burden of the collection of
information on respondents, including Type of Review: Extension of a
Requests for additional information or
through the use of automated collection currently approved collection.
copies of this regulation should be
directed to LaNita Van Dyke, at (202) techniques or other forms of information Affected Public: Individuals or
317–6009, Internal Revenue Service, technology; and (e) estimates of capital households, business or other for-profit
Room 6526, 1111 Constitution Avenue or start-up costs and costs of operation, organizations, farms, and the Federal
NW, Washington, DC 20224, or through maintenance, and purchase of services government.
the internet at Lanita.VanDyke@irs.gov. to provide information.
Estimated Number of Respondents:
SUPPLEMENTARY INFORMATION: Approved: March 12, 2018. 4,000.
Title: Cooperative Housing Laurie Brimmer,
Estimated Time per Respondent: 6
Corporations. Senior Tax Analyst.
hours, 12 minutes.
OMB Number: 1545–1041. [FR Doc. 2018–05513 Filed 3–16–18; 8:45 am]
Regulation Project Number: T.D. 8316. Estimated Total Annual Burden
BILLING CODE 4830–01–P
Abstract: Section 1.216–1(d)(2) of this Hours: 24,800.
regulation allows cooperative housing The following paragraph applies to all
corporations to make an election DEPARTMENT OF THE TREASURY of the collections of information covered
whereby the amounts of mortgage by this notice:
interest and/or real estate taxes Internal Revenue Service
allocated to tenant-stockholders of the An agency may not conduct or
corporation will be based on a Proposed Collection; Comment sponsor, and a person is not required to
reasonable estimate of the actual costs Request for Form 4810 respond to, a collection of information
attributable to each tenant-stockholders unless the collection of information
AGENCY: Internal Revenue Service (IRS), displays a valid OMB control number.
based on the number of shares held in Treasury.
the corporation. Books or records relating to a collection
ACTION: Notice and request for of information must be retained as long
Current Actions: There is no change to
comments. as their contents may become material
this existing regulation at this time.
Type of Review: Extension of a SUMMARY: The Internal Revenue Service in the administration of any internal
currently approved collection. (IRS), as part of its continuing effort to revenue law. Generally, tax returns and
Affected Public: Individuals or reduce paperwork and respondent tax return information are confidential,
households, and business or other for- burden, invites the general public and as required by 26 U.S.C. 6103.
profit organizations. other Federal agencies to take this Request for Comments: Comments
Estimated Number of Respondents: opportunity to comment on information submitted in response to this notice will
2,500. collections, as required by the be summarized and/or included in the
Estimated Time per Respondent: 30 Paperwork Reduction Act of 1995. The request for OMB approval. All
minutes. IRS is soliciting comments concerning comments will become a matter of
Estimated Total Annual Burden Request for Prompt Assessment Under public record. Comments are invited on:
Hours: 1,250. Internal Revenue Code Section 6501(d).
The following paragraph applies to all (a) Whether the collection of
DATES: Written comments should be information is necessary for the proper
of the collections of information covered
received on or before May 18, 2018 to performance of the functions of the
by this notice.
be assured of consideration. agency, including whether the
An agency may not conduct or
sponsor, and a person is not required to ADDRESSES: Direct all written comments information shall have practical utility;
respond to, a collection of information to Laurie Brimmer, Internal Revenue (b) the accuracy of the agency’s estimate
unless the collection of information Service, Room 6526, 1111 Constitution of the burden of the collection of
displays a valid OMB control number. Avenue NW, Washington, DC 20224. information; (c) ways to enhance the
Books or records relating to a collection FOR FURTHER INFORMATION: Requests for quality, utility, and clarity of the
of information must be retained as long additional information or copies of the information to be collected; (d) ways to
as their contents may become material form should be directed to Martha R. minimize the burden of the collection of
in the administration of any internal Brinson, at (202) 317–5753 or at Internal information on respondents, including
revenue law. Generally, tax returns and Revenue Service, Room 6526, 1111 through the use of automated collection
tax return information are confidential, Constitution Avenue NW, Washington, techniques or other forms of information
as required by 26 U.S.C. 6103. DC 20224, or through the internet at technology; and (e) estimates of capital
Request for Comments: Comments Martha.R.Brinson@irs.gov. or start-up costs and costs of operation,
submitted in response to this notice will maintenance, and purchase of services
sradovich on DSK3GMQ082PROD with NOTICES

SUPPLEMENTARY INFORMATION:
be summarized and/or included in the Title: Request for Prompt Assessment to provide information.
request for OMB approval. All Under Internal Revenue Code Section Approved: March 12, 2018.
comments will become a matter of 6501(d).
Laurie Brimmer,
public record. Comments are invited on: OMB Number: 1545–0430.
(a) Whether the collection of Form Number: 4810. Senior Tax Analyst.
information is necessary for the proper Abstract: Fiduciaries representing a [FR Doc. 2018–05516 Filed 3–16–18; 8:45 am]
performance of the functions of the dissolving corporation or a decedent’s BILLING CODE 4830–01–P

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Document Created: 2018-03-17 04:24:35
Document Modified: 2018-03-17 04:24:35

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 18, 2018 to be assured of consideration.
FR Citation		83 FR 12077

83 FR 12077 - Proposed Collection; Comment Request for Form 4810

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 53 (March 19, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service