83 FR 35056 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests
DEPARTMENT OF THE TREASURY Federal Register Volume 83, Issue 142 (July 24, 2018)
Federal Register Volume 83, Issue 142 (July 24, 2018)
| Page Range | 35056-35058 | |
| FR Document | 2018-15821 |
[Federal Register Volume 83, Number 142 (Tuesday, July 24, 2018)] [Notices] [Pages 35056-35058] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-15821] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests AGENCY: Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before August 23, 2018 to be assured of consideration. ADDRESSES: Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at [email protected] and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington, DC 20220, or email at [email protected]. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: Internal Revenue Service (IRS) Title: Taxable Fuel; registration. OMB Control Number: 1545-0725. Type of Review: Extension without change of a currently approved collection. Abstract: Certain sellers of gasoline and diesel fuel may be required under section 4101 to post bond before they incur liability for gasoline and diesel fuel excise taxes imposed by sections 4081 and 4091. This form is used by [[Page 35057]] taxpayers to give bond and provide other information required by regulations sections 48.4101-2. Form: 928. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 1,280. Title: Orphan Drug Credit. OMB Control Number: 1545-1505. Type of Review: Extension without change of a currently approved collection. Abstract: Filers use this form to elect to claim the orphan drug credit, which is 25% of the qualified clinical testing expenses paid or incurred with respect to low or unprofitable drugs for rare diseases and conditions, as designated under section 526 of the Federal Food, Drug, and Cosmetic Act. Form: 8820. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 316. Title: Qualified lessee construction allowances for short-term leases. OMB Control Number: 1545-1661. Type of Review: Extension without change of a currently approved collection. Abstract: The previously approved regulations provide guidance with respect to Sec. 110, which provides a safe harbor whereby it will be assumed that a construction allowance provided by a lessor to a lessee is used to construct or improve lessor property when long-term property is constructed or improved and used pursuant to a short-term lease. The regulations also provide a reporting requirement that ensures that both the lessee and lessor consistently treat the property subject to the construction allowance as nonresidential real property owned by the lessor. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 10,000. Title: Membership Applications for IRPAC, IRSAC, and ETACC (IRS Committee's), IRS Advisory Council, and Tax Check Waiver. OMB Control Number: 1545-1791. Type of Review: Extension without change of a currently approved collection. Abstract: The Federal Advisory Committee Act (FACA) requires that committee membership be fairly balanced in terms of points of view represented and the functions to be performed. As a result, members of specific committees often have both the expertise and professional skills that parallel the program responsibilities of their sponsoring agencies. In order to apply to be a member of the Internal Revenue Service Advisory Council (IRSAC), the Information Reporting Program Advisory Committee (IRPAC), Advisory Committee on Tax Exempt and Government Entities, or the Electronic Tax Administration Advisory Committee (ETAAC), applicants must submit a Membership Application. Selection of committee members is made based on the FACA's requirements and the potential member's background and qualifications. Therefore, an application is needed to ascertain the desired skills set for membership. The information will also be used to perform Federal Income Tax, FBI, and practitioner checks as required of all members and applicants to the Committees or Council. The tax check waiver permits the Internal Revenue Service (IRS) to release information about the applicant, which would otherwise be confidential. This information will be used in connection with my application for appointment to membership in one of the IRS Advisory Committee/Council. It is necessary for the purpose of ensuring that all panel members are tax compliant. Information provided will be used to qualify or disqualify individuals to serve as panel members. The information will be used as appropriate by the Taxpayer Advocate service staff, and other appropriate IRS personnel. Form 8453-FE is used to authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts, authorize the electronic filer to transmit via a third-party transmitter, and authorize an electronic fund withdrawal for payment of federal taxes owed. Form 8879-EMP is used if a taxpayer and the electronic return originator (ERO) want to use a personal identification number (PIN) to electronically sign an electronic employment tax return. Form 8879-F is used by an electronic return originator when the fiduciary wants to use a personal identification number to electronically sign an estate's or trust's electronic income tax return, and if applicable consent to electronic funds withdrawal. Forms: 12339-B, 12339, 12339-C, 13775. Affected Public: Individuals or Households, Businesses or other for-profits. Estimated Total Annual Burden Hours: 492. Title: Form 3491--Consumer Cooperative Exemption Application. OMB Control Number: 1545-1941. Type of Review: Extension without change of a currently approved collection. Abstract: A cooperative uses Form 3491 to apply for exemption from filing information returns (Forms 1099-PATR) on patronage distributions of $10 or more to any person during the calendar year. Form: 3491. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 148. Title: TD 9467 (REG-139236-07) and Notice 2014-53. OMB Control Number: 1545-2095. Type of Review: Extension without change of a currently approved collection. Abstract: TD 9467 (AFTAP)--the previously approved Regulations under sections 430(d), 430(g), 430(h)(2), and 430(i) provide guidance on the determination of benefit liabilities and the valuation of plan assets for purposes of the funding requirements that apply to single employer defined benefit plans pursuant to changes made by the Pension Protection Act of 2006. In order to implement the statutory provisions under section 430(h)(2), the regulations provide for the sponsor of a defined benefit plan to make any of several elections related to the interest rate used for minimum funding purposes and require written notification of any such election to be provided to the plan's enrolled actuary. These final regulations provide for the sponsor of a defined benefit pension plan to make any of several elections. Notice 2014-53 (HATFA)--The Highway and Transportation Funding Act of 2014 (HATFA), Public Law 113-159 was enacted on August 8, 2014, and was effective retroactively for single employer defined benefit pension plans, optional for plan years beginning in 2013 and mandatory for plan years beginning in 2014. Notice 2014-53 provides guidance on these changes to the funding stabilization rules for single-employer pension plans. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 158,000. Title: TD 9447 (Final) Automatic Contribution Arrangements. OMB Control Number: 1545-2135. Type of Review: Extension without change of a currently approved collection. Abstract: These previously approved regulations provide a method by which an automatic contribution arrangement [[Page 35058]] can become a qualified automatic contribution arrangement and automatically satisfy the ADP test of section 401(k)(3)A)(ii). These regulations also describe how an automatic contribution arrangement can become an eligible automatic contribution arrangement and employees can get back mistaken contributions. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 30,000. Authority: 44 U.S.C. 3501 et seq. Dated: July 19, 2018. Jennifer P. Quintana, Treasury PRA Clearance Officer. [FR Doc. 2018-15821 Filed 7-23-18; 8:45 am] BILLING CODE 4830-01-P
![35056 Federal Register / Vol. 83, No. 142 / Tuesday, July 24, 2018 / Notices
reporting requirements. However, links and then develop, test, and deploy Issued in Washington, DC, on July 18,
carriers should use the service request the disclaimer notice on the website. We 2018.
information to facilitate appropriate, also estimate that it will take less than Blane A. Workie,
timely assistance to their passengers. 30 minutes per year for a carrier to Assistant General Counsel for Aviation
Respondents: Certificated U.S. and associate the notice with any new links Enforcement and Proceedings.
foreign air carriers operating to, from, to external websites or third-party [FR Doc. 2018–15794 Filed 7–23–18; 8:45 am]
and within the United States that software added to their websites. BILLING CODE 4910–9X–P
operate at least one aircraft having a There are no recordkeeping or
seating capacity of more than 60 reporting requirements associated with
passengers and own or control a DEPARTMENT OF THE TREASURY
this information collection.
primary website that markets air
transportation to the general public in Respondents: Certificated U.S. and Agency Information Collection
the U.S. foreign air carriers operating to, from, Activities; Submission for OMB
Estimated Number of Respondents: and within the United States that Review; Comment Request; Multiple
165 U.S. and foreign carriers, of which operate at least one aircraft having a IRS Information Collection Requests
the Department expects all to have seating capacity of more than 60
achieved compliance with the passengers and own or control a AGENCY: Departmental Offices, U.S.
requirement in a prior year. The primary website that markets air Department of the Treasury.
Department estimates that each year transportation to the general public in ACTION: Notice.
there will be 3 new respondent carriers. the U.S.
Estimated Annual Burden on Estimated Number of Respondents: SUMMARY: The Department of the
Respondents: 0 hours per carrier 165 U.S. and foreign carriers, of which Treasury will submit the following
compliant in a prior year, unless the the Department expects all to have information collection requests to the
carrier voluntarily elects to modify or achieved compliance with the Office of Management and Budget
improve its form, and 32 hours per requirement in a prior year. The (OMB) for review and clearance in
carrier creating an online request form. Department estimates that each year accordance with the Paperwork
Estimated Total Annual Burden: 96 there will be 3 new respondent carriers. Reduction Act of 1995, on or after the
hours. This estimate was calculated by date of publication of this notice. The
multiplying the total number of labor Estimated Annual Burden on public is invited to submit comments on
hours per year that a carrier is estimated Respondents: 6 hours for 3 new carrier these requests.
to spend to develop, implement, respondents to create, test, and deploy DATES: Comments should be received on
integrate, connect, and test the online the disclaimer. 30 minutes for 165 or before August 23, 2018 to be assured
request form (32) by the estimated carriers compliant in prior years to of consideration.
number of new respondent carriers each associate the notice with new links and
third-party software. ADDRESSES: Send comments regarding
year (3). the burden estimate, or any other aspect
Frequency: One-time requirement. Estimated Total Annual Burden: of the information collection, including
100.5 hours. This estimate was suggestions for reducing the burden, to
2. Website Accessibility Disclaimer
calculated by multiplying the total (1) Office of Information and Regulatory
Notice
number of labor hours per year that a Affairs, Office of Management and
Description of the need for the carrier is estimated to spend to develop, Budget, Attention: Desk Officer for
information and proposed use: Pursuant test, and deploy the disclaimer notice Treasury, New Executive Office
to 14 CFR 382.43(e), covered carriers (6) by the estimated number of new Building, Room 10235, Washington, DC
must provide a disclaimer notice for respondent carriers each year (3). To 20503, or email at OIRA_Submission@
each link on their primary website that that total we added the product of the OMB.EOP.gov and (2) Treasury PRA
enables a user to access software or an number of hours that we estimated Clearance Officer, 1750 Pennsylvania
external website that is not in the carriers may spend associating the Ave. NW, Suite 8142, Washington, DC
carrier’s control. The disclaimer notice notice with new weblinks (.5 hours) and 20220, or email at PRA@treasury.gov.
must be activated the first time a user the number of carriers that are expected
clicks the link and must notify the user FOR FURTHER INFORMATION CONTACT:
to have achieved compliance in a prior
that the application/website is not Copies of the submissions may be
year (165).
within the carrier’s control and may not obtained from Jennifer Leonard by
Frequency: One-time and recurrent emailing PRA@treasury.gov, calling
follow the same accessibility policies as
requirements. (202) 622–0489, or viewing the entire
the primary website. The Department
anticipates that each covered U.S. and Public Comments Invited: You are information collection request at
foreign carrier will incur costs asked to comment on any aspect of this www.reginfo.gov.
associated with identifying all links on information collection, including: (a) SUPPLEMENTARY INFORMATION:
their websites that may require a Whether the proposed collection of
disclaimer such as developing and information is necessary for the Internal Revenue Service (IRS)
reviewing the design and language for Department’s performance; (b) the Title: Taxable Fuel; registration.
the disclaimer notice, as well as accuracy of the estimated burden; (c) OMB Control Number: 1545–0725.
developing, testing, and deploying the ways for the Department to enhance the Type of Review: Extension without
quality, utility and clarity of the
jstallworth on DSKBBY8HB2PROD with NOTICES
code to the appropriate web pages. change of a currently approved
The incremental labor hours information collection; and (d) ways collection.
associated with providing the required that the burden could be minimized Abstract: Certain sellers of gasoline
disclaimer may vary depending on the without reducing the quality of the and diesel fuel may be required under
number of links on the website to which collected information. section 4101 to post bond before they
this requirement applies. The FRA Authority: The Paperwork Reduction Act incur liability for gasoline and diesel
estimated that it will take an average of of 1995; 44 U.S.C. chapter 35, as amended; fuel excise taxes imposed by sections
6 labor hours per carrier to identify the and 49 CFR 1.48. 4081 and 4091. This form is used by
VerDate Sep<11>2014 13:59 Jul 23, 2018 Jkt 244001 PO 00000 Frm 00076 Fmt 4703 Sfmt 4703 E:\FR\FM\24JYN1.SGM 24JYN1](https://thefederalregister.org/doc/83_FR_35198/page/1.svg)
![35058 Federal Register / Vol. 83, No. 142 / Tuesday, July 24, 2018 / Notices
can become a qualified automatic (2) Fabricating the image of a Dated: July 18, 2018.
contribution arrangement and Southern blot reported in Figure 1A of Jeffrey M. Martin,
automatically satisfy the ADP test of a journal article titled ‘‘Functional Impact Analyst, Office of Regulation Policy
section 401(k)(3)A)(ii). These Analysis of the Exocyst Subunit Sec15 & Management, Office of the Secretary,
regulations also describe how an in Candida albicans’’ published in Department of Veterans Affairs.
automatic contribution arrangement can Eukaryot Cell (2015) 14:1228–39. [FR Doc. 2018–15762 Filed 7–23–18; 8:45 am]
become an eligible automatic (Retraction in: Eukaryot Cell (2015) BILLING CODE 8320–01–P
contribution arrangement and 14(12):ii);
employees can get back mistaken
contributions. (3) Falsifying research results by using
the same protein gel to represent two DEPARTMENT OF VETERANS
Form: None. AFFAIRS
Affected Public: Businesses or other different experiments: A degradation
for-profits. assay utilizing the SEC15 mutant in
Veterans’ Advisory Committee on
Estimated Total Annual Burden Figure 6A of the publication Eukaryot Rehabilitation; Notice of Meeting
Hours: 30,000. Cell (2015) 14:1228–39 and a
degradation assay utilizing the SEC6 The Department of Veterans Affairs
Authority: 44 U.S.C. 3501 et seq.
mutant in Figure 9A of a journal article (VA) gives notice under the Federal
Dated: July 19, 2018. titled ‘‘The Candida albicans Exocyst Advisory Committee Act that a meeting
Jennifer P. Quintana, Subunit Sec6 Contributes to Cell Wall of the Veterans’ Advisory Committee on
Treasury PRA Clearance Officer. Integrity and is a Determinant of Hyphal Rehabilitation (VACOR) will be held on
[FR Doc. 2018–15821 Filed 7–23–18; 8:45 am] Branching’’ published in Eukaryot Cell Tuesday and Wednesday, August 28–29,
BILLING CODE 4830–01–P (2015) 14:684–97. (Retraction in: 2018, in Room 542, 1800 G Street NW,
Eukaryot Cell (2015) 14(12):i); Washington, DC 20006. The meeting
(4) Falsifying research results reported will begin at 8:30 a.m. EST and adjourn
DEPARTMENT OF VETERANS in Figures 4A (vacuole characterization), at 4:00 p.m. EST each day. The meeting
AFFAIRS 6 (cell growth) and 9B (lipase secretion) is open to the public.
of the publication Eukaryot Cell (2015) The purpose of the Committee is to
Findings of Research Misconduct 14:684–97 by using images that provide advice to the Secretary on the
AGENCY: Department of Veterans Affairs. represent different conditions than rehabilitation needs of Veterans with
ACTION: Notice. those reported; disabilities and on the administration of
(5) Falsifying protein localization VA’s rehabilitation programs.
SUMMARY: The Veterans Health results reported in Figures 7, 8 and 9 of On August 27, 2018, Committee
Administration (VHA), Department of the publication Eukaryot Cell (2015) members will be provided with updated
Veterans Affairs (VA), gives notice that 14:1228–39 by using microscopy images briefings on various VA programs
the Department has made findings of that represent different conditions than designed to enhance the rehabilitative
research misconduct against Alba those reported; and potential of disabled Veterans.
Chavez-Dozal, Ph.D., a former employee
of the New Mexico VA Health Care (6) Republishing falsified data from On August 28, 2018, the Committee
System in Albuquerque, New Mexico. Eukaryot Cell (2015) 14:684–97 and will begin consideration of potential
Eukaryot Cell (2015) 14:1228–39 in the recommendations to be included in the
FOR FURTHER INFORMATION CONTACT:
review article titled ‘‘The exocyst in Committee’s next annual report.
Research Misconduct Officer, Office of
Research Oversight, 10R, Veterans Candida albicans polarized secretion Although no time will be allocated for
Health Administration, Department of and filamentation’’ in Curr Genet (2016) receiving oral presentations from the
Veterans Affairs, 810 Vermont Avenue 62:343–6. (Retraction in: Curr Genet public, members of the public may
NW, Washington, DC 20420, (202) 632– (2016) 62:911). submit written statements for review by
7620. This is not a toll free number. In response to these findings, the the Committee to Sabrina McNeil,
SUPPLEMENTARY INFORMATION: The Department has imposed the following Designated Federal Officer, Veterans
Veterans Health Administration (VHA), corrective actions: Benefits Administration (28), 810
Department of Veterans Affairs (VA), Vermont Avenue NW, Washington, DC
(1) Prohibition from conducting VA 20420, or via email at Sabrina.McNeil@
gives notice under VHA Handbook research for four years.
1058.02 ‘‘Research Misconduct’’ § 6k, va.gov. In the communication, writers
that the Department has made findings (2) Publication of VA’s finding of must identify themselves and state the
of research misconduct against Alba research misconduct. organization, association or person(s)
Chavez-Dozal, Ph.D., a former employee they represent. Because the meeting is
Signing Authority
of the New Mexico VA Health Care being held in a government building, a
System in Albuquerque, New Mexico. The Secretary of Veterans Affairs, or photo I.D. must be presented at the
Specifically, the Department found designee, approved this document and Guard’s Desk as part of the clearance
that the Respondent, a post-doctoral authorized the undersigned to sign and process. Due to an increase in security
research fellow who formerly held a VA submit the document to the Office of the protocols, and in order to prevent delays
without compensation appointment, in clearance processing, you should
jstallworth on DSKBBY8HB2PROD with NOTICES
Federal Register for publication
engaged in research misconduct by electronically as an official document of allow an additional 30 minutes before
intentionally and/or knowingly: the Department of Veterans Affairs. the meeting begins. Any member of the
(1) Recording fabricated data that Jacquelyn Hayes-Byrd, Acting Chief of public who wish to attend the meeting
described the generation and Staff, Department of Veterans Affairs, should RSVP to Sabrina McNeil at (202)
characterization of an END3 mutant approved this document on June 27, 461–9618 no later than close of
yeast strain and presenting that data at business, August 20, 2018, at the phone
2018, for publication.
two lab meetings; number or email address noted above.
VerDate Sep<11>2014 13:59 Jul 23, 2018 Jkt 244001 PO 00000 Frm 00078 Fmt 4703 Sfmt 4703 E:\FR\FM\24JYN1.SGM 24JYN1](https://thefederalregister.org/doc/83_FR_35198/page/3.svg)
Document Created: 2018-07-24 00:10:23
Document Modified: 2018-07-24 00:10:23
| 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. | |
| Dates | Comments should be received on or before August 23, 2018 to be assured of consideration. | |
| Contact | Copies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov. | |
| FR Citation | 83 FR 35056 |
2024 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR