83 FR 4127 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 19 (January 29, 2018)

Page Range		4127-4127
FR Document		2018-01660

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 information return for tax credit bonds.

Federal Register, Volume 83 Issue 19 (Monday, January 29, 2018)

[Federal Register Volume 83, Number 19 (Monday, January 29, 2018)]
[Notices]
[Page 4127]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-01660]



[[Page 4127]]

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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.

-----------------------------------------------------------------------

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 
information return for tax credit bonds.

DATES: Written comments should be received on or before March 30, 2018 
to be assured of consideration.

ADDRESSES: Direct all written comments to L. 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: Information Return for Tax Credit Bonds.
    OMB Number: 1545-2160.
    Regulation Project Number: Form 8038-TC.
    Abstract: Form 8038-TC is used by issuers of qualified tax-exempt 
credit bonds, including tax credit bonds enacted under American 
Recovery and Reinvestment Act of 2009, to capture information required 
by IRC section 149(e) using a schedule approach. For applicable types 
of bond issues, filers will this form instead of Form 8038, Information 
Return for Tax-Exempt Private Activity Bond Issues.
    Current Actions: There are no changes to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not for profit institutions.
    Estimated Number of Respondents: 540.
    Estimated Time per Respondent: 37.58 hours.
    Estimated Total Annual Burden Hours: 20,294.
    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 17, 2018.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-01660 Filed 1-26-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 19 / Monday, January 29, 2018 / Notices 4127

DEPARTMENT OF THE TREASURY The following paragraph applies to all Applications for Voluntary
of the collections of information covered Classification Settlement Program.
Internal Revenue Service by this notice. DATES: Written comments should be
An agency may not conduct or received on or before March 30, 2018 to
Proposed Collection; Comment sponsor, and a person is not required to be assured of consideration.
Request for Regulation Project respond to, a collection of information ADDRESSES: Direct all written comments
AGENCY: Internal Revenue Service (IRS), unless the collection of information to Laurie Brimmer, Internal Revenue
Treasury. displays a valid OMB control number. Service, Room 6526, 1111 Constitution
Books or records relating to a collection Avenue NW, Washington, DC 20224.
ACTION: Notice and request for
of information must be retained as long
comments. FOR FURTHER INFORMATION CONTACT:
as their contents may become material
in the administration of any internal Requests for additional information or
SUMMARY: The Internal Revenue Service, copies of the form and instructions
as part of its continuing effort to reduce revenue law. Generally, tax returns and
tax return information are confidential, should be directed to LaNita Van Dyke,
paperwork and respondent burden, at Internal Revenue Service, Room 6526,
invites the general public and other as required by 26 U.S.C. 6103.
Request for Comments: Comments 1111 Constitution Avenue NW,
Federal agencies to take this Washington, DC 20224, or (202) 317–
opportunity to comment on continuing submitted in response to this notice will
be summarized and/or included in the 6009 or, through the internet at
information collections, as required by Lanita.VanDyke@irs.gov.
the Paperwork Reduction Act of 1995. request for OMB approval. All
comments will become a matter of SUPPLEMENTARY INFORMATION:
The IRS is soliciting comments Title: Application for Voluntary
concerning information return for tax public record. Comments are invited on:
(a) Whether the collection of Classification Settlement Program.
credit bonds. OMB Number: 1545–2215.
information is necessary for the proper
DATES: Written comments should be performance of the functions of the Form Number: 8952.
received on or before March 30, 2018 to agency, including whether the Abstract: Form 8952 was created by
be assured of consideration. information shall have practical utility; the IRS in conjunction with the
ADDRESSES: Direct all written comments (b) the accuracy of the agency’s estimate development of a new program to
to L. Brimmer, Internal Revenue of the burden of the collection of permit taxpayers to voluntarily
Service, Room 6529, 1111 Constitution information; (c) ways to enhance the reclassify workers as employees for
Avenue NW, Washington, DC 20224. quality, utility, and clarity of the federal employment tax purposes and
FOR FURTHER INFORMATION CONTACT: information to be collected; (d) ways to obtain similar relief to that obtained in
Requests for additional information or minimize the burden of the collection of the current Classification Settlement
copies of the form should be directed to information on respondents, including Program. To participate in the program,
Kerry Dennis, at (202) 317–5751 or through the use of automated collection taxpayers must meet certain eligibility
Internal Revenue Service, Room 6529, techniques or other forms of information requirements, apply to participate in
1111 Constitution Avenue NW, technology; and (e) estimates of capital VCSP, and enter into closing agreements
Washington, DC 20224, or through the or start-up costs and costs of operation, with the IRS.
internet, at Kerry.Dennis@irs.gov. maintenance, and purchase of services Type of Review: Extension of a
to provide information. currently approved collection.
SUPPLEMENTARY INFORMATION: Affected Public: Businesses and other
Title: Information Return for Tax Approved: January 17, 2018. for-profit organizations.
Credit Bonds. L. Brimmer, Estimated Number of Respondents:
OMB Number: 1545–2160. Senior Tax Analyst. 1,700.
Regulation Project Number: Form [FR Doc. 2018–01660 Filed 1–26–18; 8:45 am] Estimated Time per Respondent: 9
8038–TC. BILLING CODE 4830–01–P Hours, 51 minutes.
Abstract: Form 8038–TC is used by Estimated Total Annual Burden
issuers of qualified tax-exempt credit Hours: 16,745.
bonds, including tax credit bonds DEPARTMENT OF THE TREASURY The following paragraph applies to all
enacted under American Recovery and of the collections of information covered
Reinvestment Act of 2009, to capture Internal Revenue Service by this notice:
information required by IRC section An agency may not conduct or
149(e) using a schedule approach. For Proposed Collection; Comment sponsor, and a person is not required to
applicable types of bond issues, filers Request for Form 8952 respond to, a collection of information
will this form instead of Form 8038, AGENCY: Internal Revenue Service (IRS), unless the collection of information
Information Return for Tax-Exempt Treasury. displays a valid OMB control number.
Private Activity Bond Issues. ACTION: Notice and request for Books or records relating to a collection
Current Actions: There are no changes comments. of information must be retained as long
to the paperwork burden previously as their contents may become material
approved by OMB. SUMMARY: The Internal Revenue Service, in the administration of any internal
Type of Review: Extension of a as part of its continuing effort to reduce revenue law. Generally, tax returns and
currently approved collection. paperwork and respondent burden, tax return information are confidential,
Affected Public: Not for profit invites the general public and other
sradovich on DSK3GMQ082PROD with NOTICES

as required by 26 U.S.C. 6103.
institutions. Federal agencies to take this Request for Comments: Comments
Estimated Number of Respondents: opportunity to comment on proposed submitted in response to this notice will
540. and/or continuing information be summarized and/or included in the
Estimated Time per Respondent: collections, as required by the request for OMB approval. All
37.58 hours. Paperwork Reduction Act of 1995. comments will become a matter of
Estimated Total Annual Burden Currently, the IRS is soliciting public record. Comments are invited on:
Hours: 20,294. comments concerning Form 8952, (a) Whether the collection of

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Document Created: 2018-01-27 00:57:36
Document Modified: 2018-01-27 00:57:36

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 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 4127

83 FR 4127 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 19 (January 29, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service