83 FR 13811 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 62 (March 30, 2018)

Page Range		13811-13811
FR Document		2018-06513

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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning qualified separate lines of business.

Federal Register, Volume 83 Issue 62 (Friday, March 30, 2018)

[Federal Register Volume 83, Number 62 (Friday, March 30, 2018)]
[Notices]
[Page 13811]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-06513]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
qualified separate lines of business.

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 6529, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Qualified Separate Lines of Business.
    OMB Number: 1545-1221.
    Regulation Project Number: EE-147-87 (T.D. 8376).
    Abstract: Section 414(r) of the Internal Revenue Code requires that 
employers who wish to test their qualified retirement plans on a 
separate line of business basis, rather than on a controlled group 
basis, provide notice to the IRS that the employer treats itself as 
operating qualified separate lines of business. Additionally, an 
employer may request an IRS determination that such lines satisfy 
administrative scrutiny. This regulation elaborates on the notice 
requirement and the determination process.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 125.
    Estimated Time per Respondent: 3 hours, 33 minutes.
    Estimated Total Annual Burden Hours: 444.
    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 27, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-06513 Filed 3-29-18; 8:45 am]
 BILLING CODE P

Federal Register / Vol. 83, No. 62 / Friday, March 30, 2018 / Notices 13811

States of the United States (U.S.), Alaska ADDRESSES: Direct all written comments agency, including whether the
and that portion of the Gulf of Mexico to Laurie Brimmer, Internal Revenue information shall have practical utility;
where the FAA provides air traffic Service, Room 6529, 1111 Constitution (b) the accuracy of the agency’s estimate
services must submit their application Avenue NW, Washington, DC 20224. of the burden of the collection of
to the Certificate Holding District Office FOR FURTHER INFORMATION CONTACT: information; (c) ways to enhance the
(CHDO). The CHDO registers RVSM Requests for additional information or quality, utility, and clarity of the
approved airframes in the FAA RVSM copies of the form should be directed to information to be collected; (d) ways to
Approvals Database to track the Kerry Dennis, at (202) 317–5751 or minimize the burden of the collection of
approval status for operator airframes. Internal Revenue Service, Room 6529, information on respondents, including
Application information includes 1111 Constitution Avenue NW, through the use of automated collection
evidence of aircraft equipment and Washington, DC 20224, or through the techniques or other forms of information
RVSM qualification information along internet, at Kerry.Dennis@irs.gov. technology; and (e) estimates of capital
with operational training and program SUPPLEMENTARY INFORMATION: or start-up costs and costs of operation,
elements. Title: Qualified Separate Lines of maintenance, and purchase of services
Respondents: Operators wishing to Business. to provide information.
operate in RVSM airspace are required OMB Number: 1545–1221. Approved: March 27, 2018.
to submit application to the FAA. The Regulation Project Number: EE–147– Laurie Brimmer,
FAA estimates processing 1,426 initial 87 (T.D. 8376). Senior Tax Analyst.
applications annually and 3,330 updates Abstract: Section 414(r) of the Internal [FR Doc. 2018–06513 Filed 3–29–18; 8:45 am]
to existing approvals. Revenue Code requires that employers
Frequency: An operator must make BILLING CODE P
who wish to test their qualified
application for initial approval to retirement plans on a separate line of
operate in RVSM airspace, or whenever business basis, rather than on a DEPARTMENT OF THE TREASURY
requesting an update to an existing controlled group basis, provide notice to
approval. the IRS that the employer treats itself as Internal Revenue Service
Estimated Average Burden per operating qualified separate lines of
Response: 4.00 hours for updates to business. Additionally, an employer Open Meeting of the Taxpayer
exisiting applications and 6.8 hours for may request an IRS determination that Advocacy Panel Toll-Free Phone Line
application for initial approvals. such lines satisfy administrative Project Committee
Estimated Total Annual Burden: scrutiny. This regulation elaborates on
23,017 hours [(3330 × 4.00) + (1426 × AGENCY: Internal Revenue Service (IRS),
the notice requirement and the Treasury.
6.8)]. determination process.
Current Actions: There is no change to ACTION: Notice of Meeting.
Issued in Fort Worth, TX on March 22,
2018. this existing regulation. SUMMARY: An open meeting of the
Barbara L. Hall, Type of Review: Extension of a Taxpayer Advocacy Panel Toll-Free
FAA Information Collection Clearance currently approved collection. Phone Line Project Committee will be
Officer, Performance, Policy, and Records Affected Public: Business or other for- conducted. The Taxpayer Advocacy
Management Branch, ASP–110. profit organizations. Panel is soliciting public comments,
[FR Doc. 2018–06404 Filed 3–29–18; 8:45 am] Estimated Number of Respondents: ideas, and suggestions on improving
BILLING CODE 4910–13–P 125. customer service at the Internal Revenue
Estimated Time per Respondent: 3 Service.
hours, 33 minutes.
DATES: The meeting will be held
DEPARTMENT OF THE TREASURY Estimated Total Annual Burden
Hours: 444. Tuesday, April 10, 2018.
The following paragraph applies to all FOR FURTHER INFORMATION CONTACT:
Internal Revenue Service
of the collections of information covered Rosalind Matherne at 1–888–912–1227
Proposed Collection; Comment by this notice. or 202–317–4115.
Request for Regulation Project An agency may not conduct or SUPPLEMENTARY INFORMATION: Notice is
sponsor, and a person is not required to hereby given pursuant to Section
AGENCY: Internal Revenue Service (IRS), respond to, a collection of information 10(a)(2) of the Federal Advisory
Treasury. unless the collection of information Committee Act, 5 U.S.C. App. (1988)
ACTION: Notice and request for displays a valid OMB control number. that an open meeting of the Taxpayer
comments. Books or records relating to a collection Advocacy Panel Toll-Free Phone Line
of information must be retained as long Project Committee will be held Tuesday,
SUMMARY: The Internal Revenue Service, as their contents may become material April 10, 2018, at 3:00 p.m. Eastern
as part of its continuing effort to reduce in the administration of any internal Time via teleconference. The public is
paperwork and respondent burden, revenue law. Generally, tax returns and invited to make oral comments or
invites the general public and other tax return information are confidential, submit written statements for
Federal agencies to take this as required by 26 U.S.C. 6103. consideration. Due to limited
opportunity to comment on continuing Request for Comments: Comments conference lines, notification of intent
information collections, as required by submitted in response to this notice will to participate must be made with
the Paperwork Reduction Act of 1995.
amozie on DSK30RV082PROD with NOTICES

be summarized and/or included in the Rosalind Matherne. For more
The IRS is soliciting comments request for OMB approval. All information please contact Rosalind
concerning qualified separate lines of comments will become a matter of Matherne at 1–888–912–1227 or 202–
business. public record. Comments are invited on: 317–4115, or write TAP Office, 1111
DATES: Written comments should be (a) Whether the collection of Constitution Ave. NW, Room 1509,
received on or before May 29, 2018 to information is necessary for the proper Washington, DC 20224 or contact us at
be assured of consideration. performance of the functions of the the website: http://www.improveirs.org.

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Document Created: 2018-11-01 08:57:34
Document Modified: 2018-11-01 08:57:34

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 29, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the form should be directed to Kerry Dennis, at (202) 317- 5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at [email protected]
FR Citation		83 FR 13811

83 FR 13811 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 62 (March 30, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service