83_FR_63191 83 FR 62957 - Proposed Collection; Comment Request for Regulation Project

83 FR 62957 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 234 (December 6, 2018)

Page Range62957-62958
FR Document2018-26471

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 Distributions of Stock and Stock Rights.

Federal Register, Volume 83 Issue 234 (Thursday, December 6, 2018)
[Federal Register Volume 83, Number 234 (Thursday, December 6, 2018)]
[Notices]
[Pages 62957-62958]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-26471]


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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.

-----------------------------------------------------------------------

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 Distributions of Stock and Stock Rights.

DATES: Written comments should be received on or before February 4, 
2019 to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to LaNita Van Dyke, at 
(202) 317-6009, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Distributions of Stock and Stock Rights.
    OMB Number: 1545-1438.

[[Page 62958]]

    Regulation Project Number: TD 8643.
    Abstract: The requested information is required to notify the 
Service that a holder of preferred stock callable at a premium by the 
issuer has made a determination regarding the likelihood of exercise of 
the right to call that is different from the issuer's determination.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 2,000.
    Estimated Time per Respondent: 10 minutes.
    Estimated Total Annual Burden Hours: 333.
    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 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-26471 Filed 12-4-18; 8:45 am]
 BILLING CODE 4830-01-P



                                                                          Federal Register / Vol. 83, No. 234 / Thursday, December 6, 2018 / Notices                                                 62957

                                                 An agency may not conduct or                          DATES:   Written comments should be                   (a) Whether the collection of
                                               sponsor, and a person is not required to                received on or before February 4, 2019                information is necessary for the proper
                                               respond to, a collection of information                 to be assured of consideration.                       performance of the functions of the
                                               unless the collection of information                    ADDRESSES: Direct all written comments                agency, including whether the
                                               displays a valid OMB control number.                    to L. Brimmer, Internal Revenue                       information shall have practical utility;
                                               Books or records relating to a collection               Service, Room 6526, 1111 Constitution                 (b) the accuracy of the agency’s estimate
                                               of information must be retained as long                 Avenue NW, Washington, DC 20224.                      of the burden of the collection of
                                               as their contents may become material                   FOR FURTHER INFORMATION CONTACT:                      information; (c) ways to enhance the
                                               in the administration of any internal                   Requests for additional information or                quality, utility, and clarity of the
                                               revenue law. Generally, tax returns and                 copies of the form and instructions                   information to be collected; (d) ways to
                                               tax return information are confidential,                should be directed to Sara Covington,                 minimize the burden of the collection of
                                               as required by 26 U.S.C. 6103.                          (202) 317–6038, at Internal Revenue                   information on respondents, including
                                                 Request for Comments: Comments                        Service, Room 6526, 1111 Constitution                 through the use of automated collection
                                               submitted in response to this notice will               Avenue NW, Washington, DC 20224, or                   techniques or other forms of information
                                               be summarized and/or included in the                    through the internet at                               technology; and (e) estimates of capital
                                               request for OMB approval. All                           Sara.L.Covington@irs.gov.                             or start-up costs and costs of operation,
                                               comments will become a matter of                                                                              maintenance, and purchase of services
                                                                                                       SUPPLEMENTARY INFORMATION:
                                               public record.                                                                                                to provide information.
                                                                                                          Title: Qualifying Advanced Coal
                                                 Comments are Invited on: (a) Whether                  Project Program.                                        Approved: November 29, 2018.
                                               the collection of information is                           OMB Number: 1545–2003.                             Laurie Brimmer,
                                               necessary for the proper performance of                    Regulation Project Number: Notice                  Senior Tax Analyst.
                                               the functions of the agency, including                  2007–52.                                              [FR Doc. 2018–26466 Filed 12–4–18; 8:45 am]
                                               whether the information shall have                         Abstract: This notice establishes the              BILLING CODE 4830–01–P
                                               practical utility; (b) the accuracy of the              qualifying advanced coal project
                                               agency’s estimate of the burden of the                  program under § 48A of the Internal
                                               collection of information; (c) ways to                  Revenue Code. The notice provides the                 DEPARTMENT OF THE TREASURY
                                               enhance the quality, utility, and clarity               time and manner for a taxpayer to apply
                                               of the information to be collected; (d)                 for an allocation of qualifying advanced              Internal Revenue Service
                                               ways to minimize the burden of the                      coal project credits and, once the
                                                                                                       taxpayer has received this allocation,                Proposed Collection; Comment
                                               collection of information on
                                                                                                       the time and manner for the taxpayer to               Request for Regulation Project
                                               respondents, including through the use
                                               of automated collection techniques or                   file for a certification of its qualifying            AGENCY: Internal Revenue Service (IRS),
                                               other forms of information technology;                  advanced coal project.                                Treasury.
                                               and (e) estimates of capital or start-up                   Current Actions: There are no changes
                                                                                                                                                             ACTION: Notice and request for
                                               costs and costs of operation,                           in the paperwork burden previously
                                                                                                                                                             comments.
                                               maintenance, and purchase of services                   approved by OMB.
                                               to provide information.                                    Type of Review: Extension of a                     SUMMARY:    The Internal Revenue Service,
                                                                                                       currently approved collection.                        as part of its continuing effort to reduce
                                                 Approved: November 26, 2018.
                                                                                                          Affected Public: Businesses and other              paperwork and respondent burden,
                                               Laurie Brimmer,                                         for-profit organizations.                             invites the general public and other
                                               Supervisory Tax Analyst.                                   Estimated Number of Respondents:                   Federal agencies to take this
                                               [FR Doc. 2018–26470 Filed 12–4–18; 8:45 am]             45.                                                   opportunity to comment on proposed
                                               BILLING CODE 4830–01–P                                     Estimated Time Per Respondent: 110                 and/or continuing information
                                                                                                       hours.                                                collections, as required by the
                                                                                                          Estimated Total Annual Burden                      Paperwork Reduction Act of 1995.
                                               DEPARTMENT OF THE TREASURY                              Hours: 4,950.                                         Currently, the IRS is soliciting
                                                                                                          The following paragraph applies to all             comments concerning Distributions of
                                               Internal Revenue Service                                of the collections of information covered             Stock and Stock Rights.
                                                                                                       by this notice:
                                               Proposed Collection; Comment                                                                                  DATES: Written comments should be
                                                                                                          An agency may not conduct or
                                               Request for Notice 2007–52                                                                                    received on or before February 4, 2019
                                                                                                       sponsor, and a person is not required to
                                                                                                                                                             to be assured of consideration.
                                               AGENCY: Internal Revenue Service (IRS),                 respond to, a collection of information
                                                                                                       unless the collection of information                  ADDRESSES: Direct all written comments
                                               Treasury.                                                                                                     to Laurie Brimmer, Internal Revenue
                                                                                                       displays a valid OMB control number.
                                                     Notice and request for
                                               ACTION:                                                    Books or records relating to a                     Service, Room 6526, 1111 Constitution
                                               comments.                                               collection of information must be                     Avenue NW, Washington, DC 20224.
                                                                                                       retained as long as their contents may                FOR FURTHER INFORMATION CONTACT:
                                               SUMMARY:    The Internal Revenue Service,               become material in the administration                 Requests for additional information or
                                               as part of its continuing effort to reduce              of any internal revenue law. Generally,               copies of the regulation should be
                                               paperwork and respondent burden,                        tax returns and tax return information                directed to LaNita Van Dyke, at (202)
                                               invites the general public and other                    are confidential, as required by 26                   317–6009, at Internal Revenue Service,
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                                               Federal agencies to take this                           U.S.C. 6103.                                          Room 6526, 1111 Constitution Avenue
                                               opportunity to comment on information                      Request for Comments: Comments                     NW, Washington, DC 20224, or through
                                               collections, as required by the                         submitted in response to this notice will             the internet at Lanita.VanDyke@irs.gov.
                                               Paperwork Reduction Act of 1995. The                    be summarized and/or included in the                  SUPPLEMENTARY INFORMATION:
                                               IRS is soliciting comments concerning                   request for OMB approval. All                           Title: Distributions of Stock and Stock
                                               Notice 2007–52, Qualifying Advanced                     comments will become a matter of                      Rights.
                                               Coal Project Program.                                   public record. Comments are invited on:                 OMB Number: 1545–1438.


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                                               62958                      Federal Register / Vol. 83, No. 234 / Thursday, December 6, 2018 / Notices

                                                  Regulation Project Number: TD 8643.                  DEPARTMENT OF THE TREASURY                               Abstract: Form 13013–D, Taxpayer
                                                  Abstract: The requested information                                                                        Advocacy Panel Tax Check Waiver, is
                                               is required to notify the Service that a                Internal Revenue Service                              used by new and continuing members of
                                               holder of preferred stock callable at a                                                                       IRS Advisory Committees/Councils are
                                               premium by the issuer has made a                        Proposed Collection; Comment                          who are required to undergo a tax
                                               determination regarding the likelihood                  Request for Form 13013, 13013–D and,                  compliance check as a condition of
                                               of exercise of the right to call that is                14388                                                 membership. The tax check wavier
                                               different from the issuer’s                             AGENCY: Internal Revenue Service (IRS),               authorizes the Government Liaison
                                               determination.                                          Treasury.                                             Disclosure analysts to provide the
                                                  Current Actions: There is no change to                                                                     results to the appropriate IRS officials.
                                                                                                       ACTION: Notice and request for
                                               this existing regulation.                               comments.                                                Abstract: Form 14388, This tri-fold
                                                  Type of Review: Extension of a                                                                             self-mailer is to be used be taxpayers to
                                               currently approved collection.                          SUMMARY:    The Internal Revenue Service,             mail or fax to a specific TAP office,
                                                  Affected Public: Individuals or                      as part of its continuing effort to reduce            listed on the mailer who have any
                                               households, and business or other for-                  paperwork and respondent burden,                      suggestions they would like to elevate to
                                               profit organizations.                                   invites the general public and other                  the Taxpayer advocacy Panel.
                                                                                                       Federal agencies to take this                            Current Actions: There are no changes
                                                  Estimated Number of Respondents:                     opportunity to comment on proposed
                                               2,000.                                                                                                        being made to the forms at this time.
                                                                                                       and/or continuing information
                                                  Estimated Time per Respondent: 10                                                                             Type of Review: Extension of a
                                                                                                       collections, as required by the
                                               minutes.                                                                                                      currently approved collection.
                                                                                                       Paperwork Reduction Act of 1995.
                                                  Estimated Total Annual Burden                        Currently, the IRS is soliciting                         Affected Public: Individuals.
                                               Hours: 333.                                             comments concerning Form 13013,                          Estimated Number of Respondents:
                                                  The following paragraph applies to all               Taxpayer Advocacy Panel (TAP)                         200.
                                               of the collections of information covered               Membership Application, and Form                         Estimated Time Per Respondent: 2
                                               by this notice:                                         13013–D, Taxpayer Advocacy Panel Tax                  hours, 25 minutes.
                                                  An agency may not conduct or                         Check Waiver and Form 14388                              Estimated Total Annual Burden
                                               sponsor, and a person is not required to                Taxpayer Advocate Panel (TAP)                         Hours: 450.
                                               respond to, a collection of information                 Outreach.
                                                                                                                                                                The following paragraph applies to all
                                               unless the collection of information                    DATES:  Written comments should be                    of the collections of information covered
                                               displays a valid OMB control number.                    received on or before February 4, 2019                by this notice:
                                               Books or records relating to a collection               to be assured of consideration.
                                               of information must be retained as long                                                                          An agency may not conduct or
                                                                                                       ADDRESSES: Direct all written comments                sponsor, and a person is not required to
                                               as their contents may become material
                                                                                                       to, Laurie Brimmer, Internal Revenue                  respond to, a collection of information
                                               in the administration of any internal
                                                                                                       Service, Room 6526, 1111 Constitution                 unless the collection of information
                                               revenue law. Generally, tax returns and
                                                                                                       Avenue NW, Washington, DC 20224.                      displays a valid OMB control number.
                                               tax return information are confidential,
                                               as required by 26 U.S.C. 6103.                          FOR FURTHER INFORMATION CONTACT:                      Books or records relating to a collection
                                                                                                       Requests for additional information or                of information must be retained as long
                                                  Request for Comments: Comments
                                                                                                       copies of the form should be directed to              as their contents may become material
                                               submitted in response to this notice will
                                                                                                       LaNita Van Dyke, at (202) 317–6009, at                in the administration of any internal
                                               be summarized and/or included in the
                                                                                                       Internal Revenue Service, room 6526,                  revenue law. Generally, tax returns and
                                               request for OMB approval. All
                                                                                                       1111 Constitution Avenue NW,                          tax return information are confidential,
                                               comments will become a matter of
                                                                                                       Washington, DC 20224, or through the                  as required by 26 U.S.C. 6103.
                                               public record. Comments are invited on:
                                                                                                       internet at Lanita.VanDyke@irs.gov.                      Request for Comments: Comments
                                               (a) Whether the collection of
                                               information is necessary for the proper                 SUPPLEMENTARY INFORMATION:                            submitted in response to this notice will
                                               performance of the functions of the                       Titles: Taxpayer Advocacy Panel                     be summarized and/or included in the
                                               agency, including whether the                           (TAP) Membership Application;                         request for OMB approval. All
                                               information shall have practical utility;               Taxpayer Advocacy Panel Tax Check                     comments will become a matter of
                                               (b) the accuracy of the agency’s estimate               Waiver and Taxpayer Advocacy Panel                    public record. Comments are invited on:
                                               of the burden of the collection of                      (TAP) Outreach                                        (a) Whether the collection of
                                               information; (c) ways to enhance the                      OMB Number: 1545–1788.                              information is necessary for the proper
                                               quality, utility, and clarity of the                      Form Numbers: 13013, 13013–D, and                   performance of the functions of the
                                               information to be collected; (d) ways to                14388.                                                agency, including whether the
                                               minimize the burden of the collection of                  Abstract: Form 13013, Taxpayer                      information shall have practical utility;
                                               information on respondents, including                   Advocacy Panel (TAP) Membership                       (b) the accuracy of the agency’s estimate
                                               through the use of automated collection                 Application, is used as an application to             of the burden of the collection of
                                               techniques or other forms of information                volunteer to serve on the Taxpayer                    information; (c) ways to enhance the
                                               technology; and (e) estimates of capital                Advocacy Panel (TAP), an advisory                     quality, utility, and clarity of the
                                               or start-up costs and costs of operation,               panel to the Internal Revenue Service.                information to be collected; (d) ways to
                                                                                                       The TAP application is necessary for the              minimize the burden of the collection of
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                                               maintenance, and purchase of services
                                               to provide information.                                 purpose of recruiting perspective                     information on respondents, including
                                                                                                       members to voluntarily participate on                 through the use of automated collection
                                                 Approved: November 26, 2018.                          the Taxpayer Advocacy Panel for the                   techniques or other forms of information
                                               Laurie Brimmer,                                         Internal Revenue Service. It is necessary             technology; and (e) estimates of capital
                                               Senior Tax Analyst.                                     to gather information to rank applicants              or start-up costs and costs of operation,
                                               [FR Doc. 2018–26471 Filed 12–4–18; 8:45 am]             as well as to balance the panels                      maintenance, and purchase of services
                                               BILLING CODE 4830–01–P                                  demographically.                                      to provide information.


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Document Created: 2018-12-05 02:36:56
Document Modified: 2018-12-05 02:36:56
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before February 4, 2019 to be assured of consideration.
ContactRequests for additional information or copies of the regulation should be directed to LaNita Van Dyke, at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at [email protected]
FR Citation83 FR 62957 

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