83 FR 53152 - Proposed Collection; Comment Request for Form 8832

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 203 (October 19, 2018)

Page Range		53152-53152
FR Document		2018-22807

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 Form 8832, Entity Classification Election.

Federal Register, Volume 83 Issue 203 (Friday, October 19, 2018)

[Federal Register Volume 83, Number 203 (Friday, October 19, 2018)]
[Notices]
[Page 53152]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-22807]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8832

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. Currently, the IRS is soliciting 
comments concerning Form 8832, Entity Classification Election.

DATES: Written comments should be received on or before December 18, 
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. Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in you comment.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Charles G. 
Daniel at (202) 317-5754, at Internal Revenue Service, Room 6529, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Entity Classification Election.
    OMB Number: 1545-1516.
    Form Number: 8832.
    Abstract: An eligible entity that chooses not to be classified 
under the default rules or that wishes to change its current 
classification must file Form 8832 to elect a classification.
    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: Businesses and other for-profit organizations, 
Farms.
    Estimated Number of Responses: 5,000.
    Estimated Time per Response: 7 hours, 10 minutes.
    Estimated Total Annual Burden Hours: 35,900.
    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: October 16, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-22807 Filed 10-18-18; 8:45 am]
 BILLING CODE 4830-01-P

53152 Federal Register / Vol. 83, No. 203 / Friday, October 19, 2018 / Notices

The drivers covered by the proposed and/or continuing information be summarized and/or included in the
exemption are Naoto Morimoto, Kenji collections, as required by the request for OMB approval. All
Sugawara, Ryota Hisamatsu, Takehiro Paperwork Reduction Act of 1995. comments will become a matter of
Oshima, Yasuhiro Sakai, Hiroaki Currently, the IRS is soliciting public record. Comments are invited on:
Takahashi, Kazunori Aizawa, Atsushi comments concerning Form 8832, Entity (a) Whether the collection of
Fujiwara, Kazuya Takahashi, Koichi Classification Election. information is necessary for the proper
Ueno, Takahisa Chiba, and Takamasa DATES: Written comments should be performance of the functions of the
Ono. According to Isuzu, these drivers received on or before December 18, 2018 agency, including whether the
will not engage in driving CMVs for to be assured of consideration. information shall have practical utility;
purpose of transporting merchandise as ADDRESSES: Direct all written comments (b) the accuracy of the agency’s estimate
a commercial activity. to Laurie Brimmer, Internal Revenue of the burden of the collection of
Each driver holds a valid Japanese information; (c) ways to enhance the
Service, Room 6529, 1111 Constitution
commercial license, and as explained by quality, utility, and clarity of the
Avenue NW, Washington, DC 20224.
Isuzu in previous exemption requests, information to be collected; (d) ways to
Please send separate comments for each
drivers applying for a Japanese-issued minimize the burden of the collection of
specific information collection listed
commercial license must undergo a information on respondents, including
below. You must reference the
training program and pass knowledge through the use of automated collection
and skills tests. Isuzu also stated in information collection’s title, form
number, reporting or record-keeping techniques or other forms of information
prior exemption requests that the technology; and (e) estimates of capital
knowledge and skills tests and training requirement number, and OMB number
(if any) in you comment. or start-up costs and costs of operation,
program that Japanese drivers undergo maintenance, and purchase of services
to obtain a Japanese commercial license FOR FURTHER INFORMATION CONTACT:
to provide information.
ensure the exemption provides a level of Requests for additional information or
copies of the form and instructions Approved: October 16, 2018.
safety that is equivalent to, or greater
than, the level of safety obtained by should be directed to Charles G. Daniel Laurie Brimmer,
complying with the U.S. requirement for at (202) 317–5754, at Internal Revenue Senior Tax Analyst.
a CDL. A copy of Isuzu’s application for Service, Room 6529, 1111 Constitution [FR Doc. 2018–22807 Filed 10–18–18; 8:45 am]
exemption is available for review in the Avenue NW, Washington, DC 20224, or BILLING CODE 4830–01–P
docket for this notice. through the internet, at
FMCSA has previously determined Charles.G.Daniel@irs.gov.
the process for obtaining a Japanese SUPPLEMENTARY INFORMATION: DEPARTMENT OF VETERANS
commercial license is comparable to, or Title: Entity Classification Election. AFFAIRS
as effective as, the Federal CDL OMB Number: 1545–1516.
knowledge and skills requirements of 49 Form Number: 8832. Advisory Committee on Cemeteries
CFR part 383 as enforced by the States, Abstract: An eligible entity that and Memorials, Notice of Meeting
and adequately assesses the driver’s chooses not to be classified under the
default rules or that wishes to change its The Department of Veterans Affairs
ability to operate CMVs in the U.S.
current classification must file Form (VA) gives notice under the Federal
Since 2003, FMCSA has granted Isuzu
8832 to elect a classification. Advisory Committee Act that a meeting
drivers similar exemptions [October 16,
Current Actions: There are no changes of the Advisory Committee on
2003 (68 FR 59677); April 3, 2007 (72
being made to the form at this time. Cemeteries and Memorials will be held
FR 15933); April 5, 2007 (72 FR 16870);
Type of Review: Extension of a on October 30–October 31, 2018. The
September 5, 2008 (73 FR 51878);
currently approved collection. meeting sessions will take place at the
January 5, 2009 (74 FR 334); July 24,
Affected Public: Businesses and other Denver Regional Benefit Office, 155 Van
2009 (74 FR 36809)].
for-profit organizations, Farms. Gordon Street, Lakewood, CO 80228.
Issued on: September 26, 2018. Sessions are open to the public, except
Estimated Number of Responses:
Larry W. Minor, 5,000. when the Committee is conducting tours
Associate Administrator for Policy. Estimated Time per Response: 7 of VA facilities, participating in offsite
[FR Doc. 2018–22834 Filed 10–18–18; 8:45 am] hours, 10 minutes. events, participating in workgroup
BILLING CODE 4910–EX–P Estimated Total Annual Burden sessions, and conducting official
Hours: 35,900. Administrative business. Tours of the
The following paragraph applies to all VA facilities are closed, to protect
DEPARTMENT OF THE TREASURY of the collections of information covered Veterans’ privacy and personal
by this notice: information.
Internal Revenue Service An agency may not conduct or The purpose of the Committee is to
sponsor, and a person is not required to advise the Secretary of Veterans Affairs
Proposed Collection; Comment respond to, a collection of information on the administration of national
Request for Form 8832 unless the collection of information cemeteries, soldiers’ lots and plots, the
AGENCY: Internal Revenue Service (IRS), displays a valid OMB control number. selection of new national cemetery sites,
Treasury. Books or records relating to a the erection of appropriate memorials,
ACTION: Notice and request for collection of information must be and the adequacy of Federal burial
retained as long as their contents may benefits. The Committee will make
amozie on DSK3GDR082PROD with NOTICES1

comments.
become material in the administration recommendations to the Secretary
SUMMARY: The Internal Revenue Service, of any internal revenue law. Generally, regarding such activities.
as part of its continuing effort to reduce tax returns and tax return information On the morning of Tuesday, October
paperwork and respondent burden, are confidential, as required by 26 30, 2018, the Committee will convene
invites the general public and other U.S.C. 6103. with an open session at the Denver
Federal agencies to take this Request for Comments: Comments Regional Benefit Office from 8:30 a.m.–
opportunity to comment on proposed submitted in response to this notice will 11:30 a.m., Mountain Time. The dial-in

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Document Created: 2018-10-19 01:25:39
Document Modified: 2018-10-19 01:25:39

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 December 18, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the form and instructions should be directed to Charles G. Daniel at (202) 317-5754, at Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at [email protected]
FR Citation		83 FR 53152

83 FR 53152 - Proposed Collection; Comment Request for Form 8832

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 203 (October 19, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service