83 FR 13347 - Proposed Collection; Comment Request for Form 990-BL and Form 6069.

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 60 (March 28, 2018)

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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, and Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction.

[Federal Register Volume 83, Number 60 (Wednesday, March 28, 2018)]
[Notices]
[Page 13347]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-06239]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 990-BL and Form 
6069.

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 990-BL, Information and Initial Excise Tax Return for 
Black Lung Benefit Trusts and Certain Related Persons, and Form 6069, 
Return of Excise Tax on Excess Contributions to Black Lung Benefit 
Trust Under Section 4953 and Computation of Section 192 Deduction.

DATES: Written comments should be received on or before May 29, 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 CONTACT: Requests for additional information or 
copies of the form and instruction should be directed to Sandra Lowery 
at Internal Revenue Services, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or at (202) 317-5754 or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Information and Initial Excise Tax Return for Black Lung 
Benefit Trusts and Certain Related Persons, and Form 6069, Return of 
Excise Tax on Excess Contributions to Black Lung Benefit Trust Under 
Section 4953 and Computation of Section 192 Deduction.
    OMB Number: 1545-0049.
    Form Number: 990-BL and Form 6069.
    Abstract: IRS uses Form 990-BL to monitor activities of black lung 
benefit trusts, and to collect excise taxes on these trusts and certain 
related persons if they engage in proscribed activities. The tax is 
figured on Schedule A and attached to Form 990-BL. Form 6069 is used by 
coal mine operators to figure the maximum deduction to a black lung 
benefit trust. If excess contributions are made, IRS uses the form to 
figure and collect the tax on excess contributions.
    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, and not-for-profit institutions.

Form 990-BL
    Estimated Number of Respondents: 22.
    Estimated Time Per Respondent: 34 hrs., 15 min.
    Estimated Total Annual Burden Hours: 754.

Form 6069
    Estimated Number of Respondents: 1.
    Estimated Time Per Respondent: 9 hours, 56 minutes.
    Estimated Total Annual Burden Hours: 10.

    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; 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 service to provide information.

    Approved: March 22, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-06239 Filed 3-27-18; 8:45 am]
 BILLING CODE 4830-01-P