83 FR 53530 - Proposed Collection; Comment Request on Information Collection for Revenue Procedure 2015-13 (Previously Revenue Procedure 97-27)

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 205 (October 23, 2018)

Page Range		53530-53531
FR Document		2018-23122

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 Revenue Procedure 2015-13, Changes in Accounting Periods and in Methods of Accounting. Previously Revenue Procedure 97- 27.

Federal Register, Volume 83 Issue 205 (Tuesday, October 23, 2018)

[Federal Register Volume 83, Number 205 (Tuesday, October 23, 2018)]
[Notices]
[Pages 53530-53531]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-23122]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request on Information Collection 
for Revenue Procedure 2015-13 (Previously Revenue Procedure 97-27)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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[[Page 53531]]

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 Revenue Procedure 2015-13, Changes in Accounting 
Periods and in Methods of Accounting. Previously Revenue Procedure 97-
27.

DATES: Written comments should be received on or before December 24, 
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 your comment.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the collection tools should be directed to Alissa Berry, at 
(901) 707-4988, at Internal Revenue Service, Room 6529, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Changes in Accounting Periods and in Methods of Accounting.
    OMB Number: 1545-1541.
    Revenue Procedure: 2015-13.
    Abstract: The information contained in this revenue procedure 
provides the general procedures to obtain the advance (non-automatic) 
consent of the Commissioner to change a method of accounting and 
provides the procedures to obtain the automatic consent of the 
Commissioner to change a method of accounting.
    Current Actions: There are no changes to the information collection 
or Total Estimated Annual Burden Hours. However, the Number of 
Respondents and Estimated Time per Respondent have been adjusted to 
correctly reflect the burden attributable to the procedural rules in 
Revenue Procedure 2011-14 and its earlier superseded revenue procedures 
that have been moved to Revenue Procedure 2015-13.
    Type of Review: Extension without change of a currently approved 
collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 11,758.
    Estimated Time per Respondent: 1.58 hours.
    Estimated Total Annual Burden Hours: 18,553.
    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 17, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-23122 Filed 10-22-18; 8:45 am]
 BILLING CODE 4830-01-P

53530 Federal Register / Vol. 83, No. 205 / Tuesday, October 23, 2018 / Notices

Authority: The Paperwork Reduction Act DATES: Written comments should be income tax return. Pre-CAP and CAP
of 1995, 44 U.S.C. Chapter 35; and delegation received on or before December 24, 2018 Application Form (Form 14234): The
of authority at 49 CFR 1.95 and 501.8. to be assured of consideration. Compliance Assurance Process (CAP) is
Raymond R. Posten, ADDRESSES: Direct all written comments a strictly voluntary program available to
Associate Administrator for Rulemaking. to Laurie Brimmer, Internal Revenue Large Business and International (LB&I)
[FR Doc. 2018–23046 Filed 10–22–18; 8:45 am] Service, room 6529, 1111 Constitution Division taxpayers that meet the
Avenue NW, Washington, DC 20224. selection criteria. CAP is a real-time
BILLING CODE 4910–59–P
Please send separate comments for each review of completed business
specific information collection listed transactions during the CAP year with
below. You must reference the the goal of providing certainty of the tax
DEPARTMENT OF THE TREASURY information collection’s title, form return within 90 days of the filing.
number, reporting or record-keeping Taxpayers in CAP are required to be
Internal Revenue Service requirement number, and OMB number cooperative and transparent and report
(if any) in your comment. all material issues and items related to
Proposed Collection; Comment completed business transactions to the
FOR FURTHER INFORMATION CONTACT:
Request on Information Collection for review team.
Form 8886, Reportable Transaction Requests for additional information or
copies of the collection tools should be Current Actions: There are no changes
Disclosure Statement; Form 14234, to the information collection.
Pre-CAP and CAP Application Form directed to Alissa Berry, at (901) 707–
4988, at Internal Revenue Service, Room Type of Review: Extension without
AGENCY: Internal Revenue Service (IRS), 6529, 1111 Constitution Avenue NW, change of a currently approved
Treasury. Washington, DC 20224, or through the collection.
internet at Alissa.A.Berry@irs.gov. Affected Public: Business or other for-
ACTION: Notice and request for
SUPPLEMENTARY INFORMATION: Currently,
profit organizations.
comments.
the IRS is seeking comments concerning Taxpayer Burden:
SUMMARY: The Internal Revenue Service, the following information collection Form 8886:
as part of its continuing effort to reduce tools, reporting, and record-keeping Estimated Number of Respondents:
paperwork and respondent burden, requirements: 42,409.
invites the general public and other Title: Reportable Transaction Estimated Time per Respondent: 21
Federal agencies to take this Disclosure Statement; Pre-CAP and CAP hours 33 minutes.
opportunity to comment on proposed Application Form. Estimated Total Annual Burden
and/or continuing information OMB Number: 1545–1800. Hours: 913,490.
collections, as required by the Form Numbers: Form 8886 and Form Form 14234:
Paperwork Reduction Act of 1995. 14234. Estimated Number of Respondents:
Currently, the IRS is soliciting Abstract: Form 8886: Regulations 169.
comments concerning Form 8886, section 1.6011–4 provides that certain Estimated Time per Response: 12
Reportable Transaction Disclosure taxpayers must disclose their direct or hours 40 minutes.
Statement; Form 14234, Pre-CAP and indirect participation in reportable Estimated Total Annual Burden
CAP Application Form. transactions when they file their Federal Hours: 2,141.

Number of
Form Hours per response Total hours
responses

Form 8886 .................................................................... 42,409 21 Hours 33 minutes .................................................... 913,490
Form 14234 .................................................................. 169 12 Hours 40 minutes .................................................... 2,141

Totals ..................................................................... 42,578 ....................................................................................... 915,631

The following paragraph applies to all public record. Comments are invited on: Approved: October 18, 2018.
of the collections of information covered (a) Whether the collection of Laurie Brimmer,
by this notice: information is necessary for the proper Senior Tax Analyst.
An agency may not conduct or performance of the functions of the [FR Doc. 2018–23108 Filed 10–22–18; 8:45 am]
sponsor, and a person is not required to agency, including whether the BILLING CODE 4830–01–P
respond to, a collection of information information shall have practical utility;
unless the collection of information (b) the accuracy of the agency’s estimate
displays a valid OMB control number. of the burden of the collection of DEPARTMENT OF THE TREASURY
Books or records relating to a collection information; (c) ways to enhance the
of information must be retained as long quality, utility, and clarity of the Internal Revenue Service
as their contents may become material information to be collected; (d) ways to Proposed Collection; Comment
in the administration of any internal minimize the burden of the collection of Request on Information Collection for
revenue law. Generally, tax returns and information on respondents, including
khammond on DSK30JT082PROD with NOTICES

Revenue Procedure 2015–13
tax return information are confidential, through the use of automated collection (Previously Revenue Procedure 97–27)
as required by 26 U.S.C. 6103. techniques or other forms of information
Request for Comments: Comments technology; and (e) estimates of capital AGENCY: Internal Revenue Service (IRS),
submitted in response to this notice will or start-up costs and costs of operation, Treasury.
be summarized and/or included in the maintenance, and purchase of services Notice and request for
ACTION:
request for OMB approval. All to provide information. comments.
comments will become a matter of

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Federal Register / Vol. 83, No. 205 / Tuesday, October 23, 2018 / Notices 53531

SUMMARY: The Internal Revenue Service, Type of Review: Extension without SUMMARY: The Internal Revenue Service,
as part of its continuing effort to reduce change of a currently approved as part of its continuing effort to reduce
paperwork and respondent burden, collection. paperwork and respondent burden,
invites the general public and other Affected Public: Business or other for- invites the general public and other
Federal agencies to take this profit organizations. Federal agencies to take this
opportunity to comment on proposed Estimated Number of Respondents: opportunity to comment on proposed
and/or continuing information 11,758. and/or continuing information
collections, as required by the Estimated Time per Respondent: 1.58 collections, as required by the
Paperwork Reduction Act of 1995. hours. Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting Estimated Total Annual Burden Currently, the IRS is soliciting
comments concerning Revenue Hours: 18,553. comments concerning Form 8882,
Procedure 2015–13, Changes in The following paragraph applies to all Credit for Employer-Provided Child
Accounting Periods and in Methods of of the collections of information covered Care Facilities and Services.
Accounting. Previously Revenue by this notice: DATES: Written comments should be
Procedure 97–27. An agency may not conduct or received on or before December 24, 2018
sponsor, and a person is not required to to be assured of consideration.
DATES: Written comments should be
respond to, a collection of information
received on or before December 24, 2018 ADDRESSES: Direct all written comments
unless the collection of information
to be assured of consideration. to Laurie Brimmer, Internal Revenue
displays a valid OMB control number.
ADDRESSES: Direct all written comments Service, Room 6529, 1111 Constitution
Books or records relating to a collection
to Laurie Brimmer, Internal Revenue Avenue NW, Washington, DC 20224.
of information must be retained as long
Service, Room 6529, 1111 Constitution as their contents may become material FOR FURTHER INFORMATION CONTACT:
Avenue NW, Washington, DC 20224. in the administration of any internal Requests for additional information or
Please send separate comments for each revenue law. Generally, tax returns and copies of the form and instructions
specific information collection listed tax return information are confidential, should be directed to Charles G. Daniel
below. You must reference the as required by 26 U.S.C. 6103. at (202) 317 5754, at Internal Revenue
information collection’s title, form Request for Comments: Comments Service, room 6529, 1111 Constitution
number, reporting or record-keeping submitted in response to this notice will Avenue NW, Washington, DC 20224, or
requirement number, and OMB number be summarized and/or included in the through the internet, at
(if any) in your comment. request for OMB approval. All Charles.G.Daniel@irs.gov.
comments will become a matter of SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
public record. Comments are invited on: Title: Credit for Employer-Provided
Requests for additional information or
(a) Whether the collection of Child Care Facilities and Services.
copies of the collection tools should be
information is necessary for the proper OMB Number: 1545–1809.
directed to Alissa Berry, at (901) 707– Form Number: 8882.
4988, at Internal Revenue Service, Room performance of the functions of the
agency, including whether the Abstract: Qualified employers use
6529, 1111 Constitution Avenue NW, Form 8882 to request a credit for
Washington, DC 20224, or through the information shall have practical utility;
(b) the accuracy of the agency’s estimate employer-provided child care facilities
internet at Alissa.A.Berry@irs.gov. and services. Section 45F provides
of the burden of the collection of
SUPPLEMENTARY INFORMATION: Currently, information; (c) ways to enhance the credit based on costs incurred by an
the IRS is seeking comments concerning quality, utility, and clarity of the employer in providing child care
the following information collection information to be collected; (d) ways to facilities and resource and referral
tools, reporting, and record-keeping minimize the burden of the collection of services. The credit is 25% of the
requirements: information on respondents, including qualified child care expenditures plus
Title: Changes in Accounting Periods through the use of automated collection 10% of the qualified child care resource
and in Methods of Accounting. techniques or other forms of information and referral expenditures for the tax
OMB Number: 1545–1541. technology; and (e) estimates of capital year, up to a maximum credit of
Revenue Procedure: 2015–13. or start-up costs and costs of operation, $150,000 per tax year.
maintenance, and purchase of services Current Actions: There are no changes
Abstract: The information contained being made to the form at this time.
in this revenue procedure provides the to provide information.
Type of Review: Extension of a
general procedures to obtain the Approved: October 17, 2018. currently approved collection.
advance (non-automatic) consent of the Laurie Brimmer, Affected Public: Businesses and other
Commissioner to change a method of Senior Tax Analyst. for-profit organizations, and
accounting and provides the procedures [FR Doc. 2018–23122 Filed 10–22–18; 8:45 am] individuals.
to obtain the automatic consent of the BILLING CODE 4830–01–P Estimated Number of Responses: 286.
Commissioner to change a method of Estimated Time per Response: 3
accounting. hours, 41 minutes.
Current Actions: There are no changes DEPARTMENT OF THE TREASURY Estimated Total Annual Burden
to the information collection or Total Hours: 1,053.
Estimated Annual Burden Hours. Internal Revenue Service The following paragraph applies to all
However, the Number of Respondents of the collections of information covered
khammond on DSK30JT082PROD with NOTICES

and Estimated Time per Respondent Proposed Collection; Comment by this notice:
have been adjusted to correctly reflect Request for Form 8882 An agency may not conduct or
the burden attributable to the AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to
procedural rules in Revenue Procedure Treasury. respond to, a collection of information
2011–14 and its earlier superseded unless the collection of information
ACTION: Notice and request for
revenue procedures that have been displays a valid OMB control number.
comments.
moved to Revenue Procedure 2015–13. Books or records relating to a collection

VerDate Sep<11>2014 20:20 Oct 22, 2018 Jkt 247001 PO 00000 Frm 00090 Fmt 4703 Sfmt 4703 E:\FR\FM\23OCN1.SGM 23OCN1

Document Created: 2018-10-23 04:14:12
Document Modified: 2018-10-23 04:14:12

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 24, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the collection tools should be directed to Alissa Berry, at (901) 707-4988, at Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at [email protected]
FR Citation		83 FR 53530

83 FR 53530 - Proposed Collection; Comment Request on Information Collection for Revenue Procedure 2015-13 (Previously Revenue Procedure 97-27)

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 205 (October 23, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service