83 FR 56151 - Proposed Extension of Information Collection Request Submitted for Public Comment; Relief for Service in Combat Zone and for Presidentially Declared Disaster

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 218 (November 9, 2018)

Page Range		56151-56151
FR Document		2018-24578

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the 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 guidance related to the postponement of certain acts by reason of service in a combat zone or relating to postponement of certain tax-related deadlines by reason of a Presidentially declared disaster.

Federal Register, Volume 83 Issue 218 (Friday, November 9, 2018)

[Federal Register Volume 83, Number 218 (Friday, November 9, 2018)]
[Notices]
[Page 56151]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-24578]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Relief for Service in Combat Zone and for 
Presidentially Declared Disaster

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 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 guidance related to the postponement of certain acts by 
reason of service in a combat zone or relating to postponement of 
certain tax-related deadlines by reason of a Presidentially declared 
disaster.

DATES: Written comments should be received on or before January 8, 2019 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6236, 1111 Constitution Avenue NW, Washington, DC 
20224. Requests for additional information or copies of the regulations 
should be directed to R. Joseph Durbala, at Internal Revenue Service, 
Room 6129, 1111 Constitution Avenue NW, Washington DC 20224, or through 
the internet, at RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Relief for Service in Combat Zone and for Presidentially 
Declared Disaster.
    OMB Number: 1545-XXXX.
    Regulation Project Number: TD 8911, TD 9443, Form 15109.
    Abstract: This collection covers the final rules to the Regulations 
on Procedure and Administration (26 CFR part 301) under section 7508 of 
the Internal Revenue Code (Code), relating to postponement of certain 
acts by reason of service in a combat zone, and section 7508A, relating 
to postponement of certain tax-related deadlines by reason of a 
Presidentially declared disaster. Section 7508A was added to the Code 
by section 911 of the Taxpayer Relief Act of 1997, Public Law 105-34 
(111 Stat. 788 (1997)), effective for any period for performing an act 
that had not expired before August 5, 1997. Form 15109 is being created 
to help taxpayers, including Civilian taxpayers working with U.S. Armed 
Forces, qualifying for such combat zone relief, provide the IRS with 
the appropriates dates.
    Current Actions: This is a new request for approval.
    Type of Review: New collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 20,000.
    Estimated Time per Respondent: 20 minutes.
    Estimated Total Annual Burden Hours: 6,600.
    The following paragraph applies to all 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 if 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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: October 29, 2018.
Laurie Brimmer,
IRS, Senior Tax Analyst.
[FR Doc. 2018-24578 Filed 11-8-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 218 / Friday, November 9, 2018 / Notices 56151

This information collection requires DEPARTMENT OF THE TREASURY including Civilian taxpayers working
national banks, federal savings with U.S. Armed Forces, qualifying for
associations, and other covered persons Internal Revenue Service such combat zone relief, provide the IRS
involved in insurance sales, as defined with the appropriates dates.
in 12 CFR 14.20(f), to make two separate Proposed Extension of Information Current Actions: This is a new request
disclosures to consumers. Under 12 CFR Collection Request Submitted for for approval.
14.40, a national bank, federal savings Public Comment; Relief for Service in Type of Review: New collection.
association, or other covered person Combat Zone and for Presidentially Affected Public: Individuals or
must prepare and provide orally and in Declared Disaster households.
writing: (1) Certain insurance Estimated Number of Respondents:
AGENCY: Internal Revenue Service (IRS), 20,000.
disclosures to consumers before the Treasury. Estimated Time per Respondent: 20
completion of the initial sale of an ACTION: Notice and request for minutes.
insurance product or annuity to a comments. Estimated Total Annual Burden
consumer and (2) certain credit Hours: 6,600.
disclosures at the time of application for SUMMARY: The Internal Revenue Service, The following paragraph applies to all
the extension of credit (if insurance as part of its continuing effort to reduce the collections of information covered
products or annuities are sold, solicited, paperwork and respondent burden, by this notice:
advertised, or offered in connection invites the public and other Federal An agency may not conduct or
with an extension of credit). agencies to take this opportunity to sponsor, and a person is not required to
Consumers use the disclosures to comment on proposed and/or respond to, a collection of information
understand the risks associated with continuing information collections, as unless the collection of information
insurance products and annuities and to required by the Paperwork Reduction displays a valid OMB control number.
understand that they are not required to Act of 1995. Currently, the IRS is Books or records relating to a
purchase, and may refrain from soliciting comments concerning collection of information must be
purchasing, certain insurance products guidance related to the postponement of retained if their contents may become
or annuities in order to qualify for an certain acts by reason of service in a material in the administration of any
extension of credit. combat zone or relating to internal revenue law. Generally, tax
Affected Public: Businesses or other postponement of certain tax-related returns and tax return information are
for-profit. deadlines by reason of a Presidentially confidential, as required by 26 U.S.C.
Frequency: On occasion. declared disaster. 6103.
Estimated Burden: DATES: Written comments should be Desired Focus of Comments: The
Estimated Number of Respondents: received on or before January 8, 2019 to Internal Revenue Service (IRS) is
527. be assured of consideration. particularly interested in comments
Total Estimated Burden Hours: 2,635 that:
ADDRESSES: Direct all written comments
hours.
to Laurie Brimmer, Internal Revenue • Evaluate whether the proposed
Comments: Comments submitted in collection of information is necessary
response to this notice will be Service, Room 6236, 1111 Constitution
Avenue NW, Washington, DC 20224. for the proper performance of the
summarized and included in the request functions of the agency, including
for OMB approval. All comments will Requests for additional information or
copies of the regulations should be whether the information will have
become a matter of public record. practical utility;
directed to R. Joseph Durbala, at Internal
Comments are invited on: • Evaluate the accuracy of the
(a) Whether the collection of Revenue Service, Room 6129, 1111
agency’s estimate of the burden of the
information is necessary for the proper Constitution Avenue NW, Washington
proposed collection of information,
performance of the functions of the DC 20224, or through the internet, at
including the validity of the
OCC, including whether the information RJoseph.Durbala@irs.gov.
methodology and assumptions used;
has practical utility; SUPPLEMENTARY INFORMATION: • Enhance the quality, utility, and
(b) The accuracy of the OCC’s Title: Relief for Service in Combat clarity of the information to be
estimate of the information collection Zone and for Presidentially Declared collected; and
burden; Disaster. • Minimize the burden of the
(c) Ways to enhance the quality, OMB Number: 1545–XXXX. collection of information on those who
utility, and clarity of the information to Regulation Project Number: TD 8911, are to respond, including using
be collected; TD 9443, Form 15109. appropriate automated, electronic,
(d) Ways to minimize the burden of Abstract: This collection covers the
mechanical, or other technological
the collection on respondents, including final rules to the Regulations on
collection techniques or other forms of
through the use of automated collection Procedure and Administration (26 CFR
information technology, e.g., by
techniques or other forms of information part 301) under section 7508 of the
permitting electronic submissions of
technology; and Internal Revenue Code (Code), relating
responses.
(e) Estimates of capital or start-up to postponement of certain acts by Comments submitted in response to
costs and costs of the operation, reason of service in a combat zone, and this notice will be summarized and/or
maintenance, and purchase of services section 7508A, relating to postponement included in the ICR for OMB approval
necessary to provide the required of certain tax-related deadlines by of the extension of the information
reason of a Presidentially declared
khammond on DSK30JT082PROD with NOTICES

information. collection; they will also become a
disaster. Section 7508A was added to matter of public record.
Dated: November 5, 2018. the Code by section 911 of the Taxpayer
Theodore J. Dowd, Relief Act of 1997, Public Law 105–34 Approved: October 29, 2018.
Deputy Chief Counsel, Office of the (111 Stat. 788 (1997)), effective for any Laurie Brimmer,
Comptroller of the Currency. period for performing an act that had IRS, Senior Tax Analyst.
[FR Doc. 2018–24495 Filed 11–8–18; 8:45 am] not expired before August 5, 1997. Form [FR Doc. 2018–24578 Filed 11–8–18; 8:45 am]
BILLING CODE 4810–33–P 15109 is being created to help taxpayers, BILLING CODE 4830–01–P

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Document Created: 2018-11-09 03:33:17
Document Modified: 2018-11-09 03:33:17

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 January 8, 2019 to be assured of consideration.
FR Citation		83 FR 56151

83 FR 56151 - Proposed Extension of Information Collection Request Submitted for Public Comment; Relief for Service in Combat Zone and for Presidentially Declared Disaster

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 218 (November 9, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service