83 FR 4124 - Proposed Collection; Comment Request for Regulation Project
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 83, Issue 19 (January 29, 2018)
Internal Revenue Service
Federal Register Volume 83, Issue 19 (January 29, 2018)
| Page Range | 4124-4124 | |
| FR Document | 2018-01661 |
[Federal Register Volume 83, Number 19 (Monday, January 29, 2018)] [Notices] [Page 4124] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-01661] ----------------------------------------------------------------------- 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. ----------------------------------------------------------------------- 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. Currently, the IRS is soliciting comments concerning, Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. DATES: Written comments should be received on or before March 30, 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 regulation should be directed to LaNita Van Dyke, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224 or (202) 317-6009 or, through the internet at Lanita.VanDyke@irs.gov. SUPPLEMENTARY INFORMATION: Title: Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. OMB Number: 1545-1356. Regulation Project Number: TD 8725. Abstract: Under Internal Revenue Code section 7430 a prevailing party may recover the reasonable administrative or litigation costs incurred in an administrative or civil proceeding that relates to the determination, collection, or refund of any tax, interest, or penalty. Section 301.7430-2(c) of the regulation provides that the IRS will not award administrative costs under section 7430 unless the taxpayer files a written request in accordance with the requirements of the regulation. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households, and business or other for-profit organizations, not-for-profit institutions, farms, and the Federal government. Estimated Number of Respondents: 38. Estimated Time per Respondent: 2 hours, 16 minutes. Estimated Total Annual Burden Hours: 86. 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: January 23, 2018. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2018-01661 Filed 1-26-18; 8:45 am] BILLING CODE 4830-01-P
![4124 Federal Register / Vol. 83, No. 19 / Monday, January 29, 2018 / Notices
(e) Estimates of capital or start-up determination, collection, or refund of DEPARTMENT OF THE TREASURY
costs and costs of operation, any tax, interest, or penalty. Section
maintenance, and purchase of services 301.7430–2(c) of the regulation provides Internal Revenue Service
to provide information. that the IRS will not award
administrative costs under section 7430 Proposed Collection; Comment
Dated: January 23, 2018. Request for Form 8802
Karen Solomon,
unless the taxpayer files a written
request in accordance with the AGENCY: Internal Revenue Service (IRS),
Acting Senior Deputy Comptroller and Chief
Counsel, Office of the Comptroller of the
requirements of the regulation. Treasury.
Currency. Current Actions: There is no change to ACTION: Notice and request for
[FR Doc. 2018–01521 Filed 1–26–18; 8:45 am] this existing regulation. comments.
BILLING CODE 4810–33–P
Type of Review: Extension of a
currently approved collection. SUMMARY: The Internal Revenue Service,
Affected Public: Individuals or as part of its continuing effort to reduce
DEPARTMENT OF THE TREASURY households, and business or other for- paperwork and respondent burden,
profit organizations, not-for-profit invites the general public and other
Internal Revenue Service institutions, farms, and the Federal Federal agencies to take this
government. opportunity to comment on proposed
Proposed Collection; Comment Estimated Number of Respondents: and/or continuing information
Request for Regulation Project 38. collections, as required by the
Estimated Time per Respondent: 2 Paperwork Reduction Act of 1995.
AGENCY: Internal Revenue Service (IRS),
hours, 16 minutes. Currently, the IRS is soliciting
Treasury.
Estimated Total Annual Burden comments concerning Form 8802,
ACTION: Notice and request for Application for United States Residency
comments. Hours: 86.
The following paragraph applies to all Certification.
SUMMARY: The Internal Revenue Service, of the collections of information covered DATES: Written comments should be
as part of its continuing effort to reduce by this notice: received on or before March 30, 2018 to
paperwork and respondent burden, An agency may not conduct or be assured of consideration.
invites the general public and other sponsor, and a person is not required to ADDRESSES: Direct all written comments
Federal agencies to take this respond to, a collection of information to Laurie Brimmer at Internal Revenue
opportunity to comment on proposed unless the collection of information Service, Room 6526, 1111 Constitution
and/or continuing information displays a valid OMB control number. Avenue NW, Washington, DC 20224.
collections, as required by the Books or records relating to a collection FOR FURTHER INFORMATION CONTACT:
Paperwork Reduction Act of 1995. of information must be retained as long Requests for additional information or
Currently, the IRS is soliciting as their contents may become material copies of the form and instructions
comments concerning, Miscellaneous in the administration of any internal should be directed to LaNita Van Dyke
Sections Affected by the Taxpayer Bill revenue law. Generally, tax returns and at Internal Revenue Service, Room 6526,
of Rights 2 and the Personal tax return information are confidential, 1111 Constitution Avenue NW,
Responsibility and Work Opportunity as required by 26 U.S.C. 6103. Washington, DC 20224, or (202) 317–
Reconciliation Act of 1996. Request for Comments: Comments 6009 or, through the internet at
DATES: Written comments should be submitted in response to this notice will Lanita.VanDyke@irs.gov.
received on or before March 30, 2018 to be summarized and/or included in the SUPPLEMENTARY INFORMATION:
be assured of consideration. request for OMB approval. All Title: Application for United States
ADDRESSES: Direct all written comments comments will become a matter of Residency Certification.
to Laurie Brimmer, Internal Revenue public record. Comments are invited on: OMB Number: 1545–1817.
Service, Room 6526, 1111 Constitution (a) Whether the collection of Form Number: Form 8802.
Avenue NW, Washington, DC 20224. information is necessary for the proper Abstract: An entity must use Form
performance of the functions of the 8802 to apply for United States
FOR FURTHER INFORMATION CONTACT:
agency, including whether the Residency Certification. All requests for
Requests for additional information or U.S. residency certification must be
information shall have practical utility;
copies of the regulation should be received on Form 8802, Application for
(b) the accuracy of the agency’s estimate
directed to LaNita Van Dyke, Internal United States Residency Certification.
of the burden of the collection of
Revenue Service, Room 6526, 1111 As proof of residency in the United
information; (c) ways to enhance the
Constitution Avenue NW, Washington, States and of entitlement to the benefits
quality, utility, and clarity of the
DC 20224 or (202) 317–6009 or, through of a tax treaty, U.S. Government
information to be collected; (d) ways to
the internet at Lanita.VanDyke@irs.gov. certification that you are a U.S. citizen,
minimize the burden of the collection of
SUPPLEMENTARY INFORMATION: information on respondents, including U.S. corporation, U.S. partnership, or
Title: Miscellaneous Sections Affected through the use of automated collection resident of the United States for
by the Taxpayer Bill of Rights 2 and the techniques or other forms of information purposes of taxation.
Personal Responsibility and Work technology; and (e) estimates of capital Current Actions: There are no changes
Opportunity Reconciliation Act of 1996. or start-up costs and costs of operation, being made to the form at this time.
OMB Number: 1545–1356.
sradovich on DSK3GMQ082PROD with NOTICES
maintenance, and purchase of services Type of Review: Extension of a
Regulation Project Number: TD 8725. to provide information. currently approved collection.
Abstract: Under Internal Revenue Affected Public: Individuals or
Code section 7430 a prevailing party Approved: January 23, 2018.
households, business or other for-profit
may recover the reasonable Laurie Brimmer, organization, and not-for-profit
administrative or litigation costs Senior Tax Analyst. institution.
incurred in an administrative or civil [FR Doc. 2018–01661 Filed 1–26–18; 8:45 am] Estimated Number of Respondents:
proceeding that relates to the BILLING CODE 4830–01–P 130,132.
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Document Created: 2018-01-27 00:57:46
Document Modified: 2018-01-27 00:57:46
| 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 March 30, 2018 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the regulation should be directed to LaNita Van Dyke, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224 or (202) 317-6009 or, through the internet at [email protected] | |
| FR Citation | 83 FR 4124 |
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