83 FR 56915 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 220 (November 14, 2018)

Page Range		56915-56915
FR Document		2018-24730

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 procedure for waiver of right to consistent agreement of partnership items and partnership-level determinations as to penalties, additions to tax, and additional amounts.

Federal Register, Volume 83 Issue 220 (Wednesday, November 14, 2018)

[Federal Register Volume 83, Number 220 (Wednesday, November 14, 2018)]
[Notices]
[Page 56915]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-24730]



[[Page 56915]]

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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.

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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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
procedure for waiver of right to consistent agreement of partnership 
items and partnership-level determinations as to penalties, additions 
to tax, and additional amounts.

DATES: Written comments should be received on or before January 14, 
2019 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.

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: Waiver of Right to Consistent Agreement of Partnership Items 
and Partnership-Level Determinations as to Penalties, Additions to Tax, 
and Additional Amounts.
    OMB Number: 1545-1969.
    Form Number: 13751.
    Abstract: The information requested on Form 13751 will be used to 
determine the eligibility for participation in the settlement 
initiative of taxpayers related through TEFRA partnerships to 
ineligible applicants. Such determinations will involve partnership 
items and partnership-level determinations, as well as the calculation 
of tax liabilities resolved under this initiative, including penalties 
and interest.
    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: Individuals or households, Business or other for-
profit organizations, not-for-profit institutions.
    Estimated Number of Respondents: 100.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 100.
    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: November 7, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-24730 Filed 11-13-18; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 220 / Wednesday, November 14, 2018 / Notices 56915

DEPARTMENT OF THE TREASURY Estimated Number of Respondents: opportunity to comment on continuing
100. information collections, as required by
Internal Revenue Service Estimated Time per Respondent: 1 the Paperwork Reduction Act of 1995.
hour. The IRS is soliciting comments
Proposed Collection; Comment Estimated Total Annual Burden concerning procedure for filing forms
Request for Regulation Project Hours: 100. W–2 in certain acquisitions.
The following paragraph applies to all DATES: Written comments should be
AGENCY: Internal Revenue Service (IRS),
of the collections of information covered received on or before January 14, 2019
Treasury.
by this notice. to be assured of consideration.
ACTION: Notice and request for An agency may not conduct or
comments. ADDRESSES: Direct all written comments
sponsor, and a person is not required to
respond to, a collection of information to Laurie Brimmer, Internal Revenue
SUMMARY: The Internal Revenue Service, Service, Room 6529, 1111 Constitution
unless the collection of information
as part of its continuing effort to reduce Avenue NW, Washington, DC 20224.
displays a valid OMB control number.
paperwork and respondent burden, FOR FURTHER INFORMATION CONTACT:
Books or records relating to a collection
invites the general public and other Requests for additional information or
of information must be retained as long
Federal agencies to take this copies of the form should be directed to
as their contents may become material
opportunity to comment on continuing Kerry Dennis, at (202) 317–5751 or
in the administration of any internal
information collections, as required by Internal Revenue Service, Room 6529,
revenue law. Generally, tax returns and
the Paperwork Reduction Act of 1995. 1111 Constitution Avenue NW,
tax return information are confidential,
The IRS is soliciting comments Washington DC 20224, or through the
as required by 26 U.S.C. 6103.
concerning procedure for waiver of right Request for Comments: Comments internet, at Kerry.Dennis@irs.gov.
to consistent agreement of partnership submitted in response to this notice will SUPPLEMENTARY INFORMATION:
items and partnership-level be summarized and/or included in the Title: Procedure for filing Forms
determinations as to penalties, additions request for OMB approval. All W–2 in certain acquisitions.
to tax, and additional amounts. comments will become a matter of OMB Number: 1545–1510.
DATES: Written comments should be public record. Comments are invited on: Revenue Procedure Number: Revenue
received on or before January 14, 2019 (a) Whether the collection of Procedure 2004–53.
to be assured of consideration. information is necessary for the proper Abstract: The information is required
ADDRESSES: Direct all written comments performance of the functions of the by the Internal Revenue Service to assist
to Laurie Brimmer, Internal Revenue agency, including whether the predecessor and successor employers in
Service, Room 6529, 1111 Constitution information shall have practical utility; complying with the reporting
Avenue NW, Washington, DC 20224. (b) the accuracy of the agency’s estimate requirements under Internal Revenue
FOR FURTHER INFORMATION CONTACT: of the burden of the collection of Code sections 6051 and 6011 for Forms
Requests for additional information or information; (c) ways to enhance the W–2 and 941.
quality, utility, and clarity of the Current Actions: There are no changes
copies of the form should be directed to
information to be collected; (d) ways to being made to the revenue procedure at
Kerry Dennis, at (202) 317–5751 or
minimize the burden of the collection of this time.
Internal Revenue Service, Room 6529,
information on respondents, including Type of Review: Extension of a
1111 Constitution Avenue NW,
through the use of automated collection currently approved collection.
Washington DC 20224, or through the
techniques or other forms of information Affected Public: Business or other for-
internet, at Kerry.Dennis@irs.gov.
technology; and (e) estimates of capital profit organizations.
SUPPLEMENTARY INFORMATION: Estimated Number of Respondents:
Title: Waiver of Right to Consistent or start-up costs and costs of operation,
maintenance, and purchase of services 553,500.
Agreement of Partnership Items and Estimated Time per Respondent: 12
Partnership-Level Determinations as to to provide information.
minutes.
Penalties, Additions to Tax, and Approved: November 7, 2018. Estimated Total Annual Burden
Additional Amounts. Laurie Brimmer, Hours: 110,700.
OMB Number: 1545–1969. Senior Tax Analyst. The following paragraph applies to all
Form Number: 13751. [FR Doc. 2018–24730 Filed 11–13–18; 8:45 am] of the collections of information covered
Abstract: The information requested BILLING CODE 4830–01–P by this notice.
on Form 13751 will be used to An agency may not conduct or
determine the eligibility for sponsor, and a person is not required to
participation in the settlement initiative DEPARTMENT OF THE TREASURY respond to, a collection of information
of taxpayers related through TEFRA unless the collection of information
partnerships to ineligible applicants. Internal Revenue Service displays a valid OMB control number.
Such determinations will involve Books or records relating to a collection
partnership items and partnership-level Proposed Collection; Comment of information must be retained as long
determinations, as well as the Request for Regulation Project as their contents may become material
calculation of tax liabilities resolved AGENCY: Internal Revenue Service (IRS), in the administration of any internal
under this initiative, including penalties Treasury. revenue law. Generally, tax returns and
and interest. ACTION: Notice and request for tax return information are confidential,
Current Actions: There are no changes comments. as required by 26 U.S.C. 6103.
being made to the form at this time. Request for Comments: Comments
Type of Review: Extension of a SUMMARY: The Internal Revenue Service, submitted in response to this notice will
currently approved collection. as part of its continuing effort to reduce be summarized and/or included in the
Affected Public: Individuals or paperwork and respondent burden, request for OMB approval. All
households, Business or other for-profit invites the general public and other comments will become a matter of
organizations, not-for-profit institutions. Federal agencies to take this public record. Comments are invited on:

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Document Created: 2018-11-14 03:31:59
Document Modified: 2018-11-14 03:31:59

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 14, 2019 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 56915

83 FR 56915 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 220 (November 14, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service