83 FR 58689 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 224 (November 20, 2018)

Page Range		58689-58690
FR Document		2018-25230

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 notice of expatriation and waiver of treaty benefits.

Federal Register, Volume 83 Issue 224 (Tuesday, November 20, 2018)

[Federal Register Volume 83, Number 224 (Tuesday, November 20, 2018)]
[Notices]
[Pages 58689-58690]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-25230]


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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 notice 
of expatriation and waiver of treaty benefits.

DATES: Written comments should be received on or before January 22, 
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: Notice of Expatriation and Waiver of Treaty Benefits.
    OMB Number: 1545-2138.
    Form Number: Form W-8CE.
    Abstract: Information used by taxpayers to notify payer of 
expatriation so that proper tax treatments is applied by payer. The 
taxpayer is required to file this form to obtain any benefit accorded 
by the status.
    Current Actions: There are no changes being made to the burden 
associated with the collection tool at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 5 hours, 41 minutes.
    Estimated Total Annual Burden Hours: 2,840.
    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

[[Page 58690]]

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 14, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-25230 Filed 11-19-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 224 / Tuesday, November 20, 2018 / Notices 58689

ACTION:Notice of Members of Combined Operations, Alcohol and Tobacco Tax DEPARTMENT OF THE TREASURY
Performance Review Board (PRB). and Trade Bureau.
Internal Revenue Service
Kenneth A. Blanco,
SUMMARY: This notice announces the Director, Financial Crimes Enforcement Proposed Collection; Comment
appointment of the members of the Network. Request for Regulation Project
Combined Performance Review Board [FR Doc. 2018–25303 Filed 11–19–18; 8:45 am]
(PRB) for the Bureau of the Fiscal BILLING CODE 4810–02–P
AGENCY: Internal Revenue Service (IRS),
Service (BFS), the Bureau of Engraving Treasury.
and Printing (BEP), the United States ACTION: Notice and request for
Mint, the Alcohol and Tobacco Tax and DEPARTMENT OF THE TREASURY comments.
Trade Bureau (TTB), and the Financial
Fiscal Service SUMMARY: The Internal Revenue Service,
Crimes Enforcement Network (FinCEN).
as part of its continuing effort to reduce
The Combined PRB reviews the
Senior Executive Service; Fiscal paperwork and respondent burden,
performance appraisals of career senior Service Performance Review Board invites the general public and other
executives who are below the level of
Federal agencies to take this
bureau head and principal deputy in the AGENCY: Bureau of the Fiscal Service,
opportunity to comment on continuing
bureaus, except for executives below the Treasury.
information collections, as required by
Assistant Commissioner/Executive ACTION: Notice of appointments to the
the Paperwork Reduction Act of 1995.
Director level in the Bureau of Fiscal Fiscal Service Performance Review The IRS is soliciting comments
Service. The Combined PRB makes Board. concerning notice of expatriation and
recommendations regarding proposed SUMMARY: This notice announces the waiver of treaty benefits.
performance appraisals, ratings, appointment of the members of the DATES: Written comments should be
bonuses, pay adjustments, and other Fiscal Service Performance Review received on or before January 22, 2019
appropriate personnel actions. Board (PRB) for the Bureau of the Fiscal to be assured of consideration.
DATES: The membership of the Service (Fiscal Service). The PRB ADDRESSES: Direct all written comments
Combined PRB as described in the reviews the performance appraisals of to Laurie Brimmer, Internal Revenue
Notice was confirmed on October 29, career senior executives who are below Service, Room 6529, 1111 Constitution
2018. the level of Assistant Commissioner/ Avenue NW, Washington, DC 20224.
Executive Director and who are not FOR FURTHER INFORMATION CONTACT:
FOR FURTHER INFORMATION CONTACT: assigned to the Office of the Requests for additional information or
Nicole Hall, Human Resources Commissioner in the Fiscal Service. The copies of the form should be directed to
Specialist, Financial Crimes PRB makes recommendations regarding Kerry Dennis, at (202) 317–5751 or
Enforcement Network, (703) 905–3557. proposed performance appraisals, Internal Revenue Service, Room 6529,
ratings, bonuses, pay adjustments, and 1111 Constitution Avenue NW,
SUPPLEMENTARY INFORMATION: Pursuant other appropriate personnel actions. Washington, DC 20224, or through the
to 5 U.S.C. 4314(c)(4), this Notice DATES: Applicable on November 20, internet, at Kerry.Dennis@irs.gov.
announces the appointment of the 2018. SUPPLEMENTARY INFORMATION:
following primary and alternate
FOR FURTHER INFORMATION CONTACT: Title: Notice of Expatriation and
members to the Combined PRB:
Angela L. Jones, Human Capital Officer, Waiver of Treaty Benefits.
PRIMARY MEMBERS: Stephen L. Manning, Bureau of the Fiscal Service, (304) 480– OMB Number: 1545–2138.
Deputy Commissioner, Finance and 8299. Form Number: Form W–8CE.
Administration, Bureau of the Fiscal SUPPLEMENTARY INFORMATION: This Abstract: Information used by
Service; David Croft, Associate Director Notice announces the appointment of taxpayers to notify payer of expatriation
of Manufacturing, United States Mint; the following primary and alternate so that proper tax treatments is applied
Peter Bergstrom, Associate Director, members to the Fiscal Service PRB: by payer. The taxpayer is required to file
Management Services, Financial Crimes this form to obtain any benefit accorded
Primary Members by the status.
Enforcement Network; Marty Greiner,
Stephen L. Manning, Deputy Current Actions: There are no changes
Deputy Director, Chief Administrative
Commissioner, Finance & being made to the burden associated
Officer, Bureau of Engraving and
Administration, Fiscal Service with the collection tool at this time.
Printing; Daniel T. Riordan, Acting Type of Review: Extension of a
Theresa J. Kohler, Assistant
Assistant Administrator, HQ currently approved collection.
Commissioner, Management, Fiscal
Operations, Alcohol and Tobacco Tax Service Affected Public: Individuals or
and Trade Bureau. Ronda L. Kent, Assistant Commissioner, households.
ALTERNATE MEMBERS: Theresa J. Kohler, Payment Management, Fiscal Service Estimated Number of Respondents:
Assistant Commissioner/CFO, Bureau of 500.
Alternate Member Estimated Time per Respondent: 5
the Fiscal Service; Randall Johnson,
Marisa F. Schmader, Deputy Assistant hours, 41 minutes.
Denver Plan Superintendent, United
Commissioner, Fiscal Accounting, Estimated Total Annual Burden
States Mint; Amy Taylor, Associate Fiscal Service Hours: 2,840.
Director, Technology Division, The following paragraph applies to all
Financial Crimes Enforcement Network; Authority: 5 U.S.C. Section 4314(c)(4).
of the collections of information covered
Harry Singh, Associate Director, Chief Stephen L. Manning, by this notice.
Information Officer, Bureau of Deputy Commissioner, Finance and An agency may not conduct or
Engraving and Printing; Mary G. Ryan, Administration, Bureau of the Fiscal Service. sponsor, and a person is not required to
Deputy Administrator, Headquarter [FR Doc. 2018–25225 Filed 11–19–18; 8:45 am] respond to, a collection of information
BILLING CODE 4810–AS–P unless the collection of information

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58690 Federal Register / Vol. 83, No. 224 / Tuesday, November 20, 2018 / Notices

displays a valid OMB control number. Service, Room 6526, 1111 Constitution in the administration of any internal
Books or records relating to a collection Avenue NW, Washington, DC 20224. revenue law. Generally, tax returns and
of information must be retained as long FOR FURTHER INFORMATION CONTACT: tax return information are confidential,
as their contents may become material Requests for additional information or as required by 26 U.S.C. 6103.
in the administration of any internal copies of the form and instructions Request for Comments: Comments
revenue law. Generally, tax returns and should be directed to Martha R. Brinson, submitted in response to this notice will
tax return information are confidential, at (202) 317–5753, or at Internal be summarized and/or included in the
as required by 26 U.S.C. 6103. Revenue Service, Room 6526, 1111 request for OMB approval. Comments
Request for Comments: Comments Constitution Avenue NW, Washington, will be of public record. Comments are
submitted in response to this notice will DC 20224, or through the internet at invited on: (a) Whether the collection of
be summarized and/or included in the Martha.R.Brinson@irs.gov. information is necessary for the proper
request for OMB approval. All SUPPLEMENTARY INFORMATION: performance of the functions of the
comments will become a matter of Title: Return by a Shareholder Making agency, including whether the
public record. Comments are invited on: Certain Late Elections To End Treatment information has practical utility; (b) the
(a) Whether the collection of as a Passive Foreign Investment accuracy of the agency’s estimate of the
information is necessary for the proper Company. burden of the collection of information;
performance of the functions of the OMB Number: 1545–1950. (c) ways to enhance the quality, utility,
agency, including whether the Form Number: 8621–A. and clarity of the information to be
information shall have practical utility; Abstract: Form 8621–A is necessary collected; (d) ways to minimize the
(b) the accuracy of the agency’s estimate for certain taxpayers/shareholders who burden of the collection of information
of the burden of the collection of are investors in passive foreign on or other forms of information
information; (c) ways to enhance the investment companies (PFIC’s) to technology; and (e) estimates of capital
quality, utility, and clarity of the request late deemed sale or late deemed or start-up costs and costs of operation,
information to be collected; (d) ways to dividend elections (late purging maintenance, and purchase of services
minimize the burden of the collection of elections) under Reg. 1.1298–3(e). The to provide information.
information on respondents, including form provides a taxpayer/shareholder Approved: October 25, 2018.
through the use of automated collection the opportunity to fulfill the Laurie Brimmer,
techniques or other forms of information requirements of the regulation in Senior Tax Analyst.
technology; and (e) estimates of capital making the election by asserting the [FR Doc. 2018–25271 Filed 11–19–18; 8:45 am]
or start-up costs and costs of operation, following: (i) The election is being made BILLING CODE 4830–01–P
maintenance, and purchase of services before an IRS agent has raised on audit
to provide information. the PFIC status of the foreign
Approved: November 14, 2018. corporation for any taxable year of the
taxpayer/shareholder; (ii) the taxpayer/ DEPARTMENT OF VETERANS
Laurie Brimmer,
shareholder is agreeing by submitting AFFAIRS
Senior Tax Analyst.
[FR Doc. 2018–25230 Filed 11–19–18; 8:45 am]
Form 8621–A) to eliminate any [OMB Control No. 2900–0747]
prejudice to the interests of the U.S.
BILLING CODE 4830–01–P
government on account of the taxpayer/ Agency Information Collection
shareholder’s inability to make timely Activity: Application for Disability
DEPARTMENT OF THE TREASURY purging elections; and (iii) the taxpayer/ Compensation and Related
shareholder shows as a balance due on Compensation Benefits
Internal Revenue Service Form 8621–A an amount reflecting tax
plus interest as determined under Reg. AGENCY: Veterans Benefits
Proposed Collection; Comment 1.1298(e)(3). Administration, Department of Veterans
Request for Form 8621–A Current Actions: There are no changes Affairs.
being made to the format this time. ACTION: Notice.
AGENCY: Internal Revenue Service (IRS),
Type of Review: Extension of a
Treasury. SUMMARY: Veterans Benefits
currently approved collection.
ACTION: Notice and request for Affected Public: Individuals and Administration, Department of Veterans
comments. Households, Businesses and other for- Affairs (VA), is announcing an
profit organizations. opportunity for public comment on the
SUMMARY: The Internal Revenue Service proposed collection of certain
Estimated Number of Respondents:
(IRS), as part of its continuing effort to information by the agency. Under the
12.
reduce paperwork and respondent Paperwork Reduction Act (PRA) of
Estimated Time per Respondent: 65
burden, invites the general public and 1995, Federal agencies are required to
hours, 24 minutes.
other Federal agencies to take this publish notice in the Federal Register
Estimated Total Annual Burden
opportunity to comment on information concerning each proposed collection of
Hours: 785.
collections, as required by the The following paragraph applies to all information, including each proposed
Paperwork Reduction Act of 1995. The of the collections of information covered revision of a currently approved
IRS is soliciting comments concerning by this notice: collection, and allow 60 days for public
Return by a Shareholder Making Certain An agency may not conduct or comment in response to the notice.
Late Elections To End Treatment as a sponsor, and a person is not required to DATES: Written comments and
Passive Foreign Investment Company. respond to, a collection of information recommendations on the proposed
DATES: Written comments should be unless the collection of information collection of information should be
received on or before January 22, 2019 displays a valid OMB control number. received on or before January 22, 2019.
to be assured of consideration. Books or records relating to a collection ADDRESSES: Submit written comments
ADDRESSES: Direct all written comments of information must be retained as long on the collection of information through
to Laurie Brimmer, Internal Revenue as their contents may become material Federal Docket Management System

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Document Created: 2018-11-20 07:59:29
Document Modified: 2018-11-20 07:59:29

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 22, 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 58689

83 FR 58689 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 224 (November 20, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service