Federal Register / Vol. 83, No. 113 / Tuesday, June 12, 2018 / Notices 27373 

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: June 4, 2018. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2018–12578 Filed 6–11–18; 8:45 am] 

BILLING CODE 4830–01–P 

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 

(IRS), 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Excise Tax Relating to Gain or Other 

Income Realized by Any Person on 

Receipt of Greenmail. 

DATES: Written comments should be 

received on or before August 13, 2018 

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: Requests for 

additional information or copies of the 

regulation should be directed to Martha 

R. Brinson, at (202) 317–5753, or at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Excise Tax Relating to Gain or 

Other Income Realized by Any Person 

on Receipt of Greenmail. 

OMB Number: 1545–1049. 

Regulation Project Number: TD 8379 

(final); TD 9407 (final). 

Form Number: 8725. 

Abstract: The regulations provide 

rules relating to the manner and method 

of reporting and paying the 

nondeductible 50 percent excise tax 

imposed by section 5881 of the Internal 

Revenue Code with respect to the 

receipt of greenmail. The reporting 

requirements will be used to verify that 

the excise tax imposed under section 

5881 is properly reported and timely 

paid. Form 8725 is used by persons who 

receive ‘‘greenmail’’ to compute and pay 

the excise tax on greenmail imposed 

under Internal Revenue Code section 

5881. IRS uses the information to verify 

that the correct amount of tax has been 

reported. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

business or other for-profit 

organizations. 

Estimated Number of Responses: 12. 

Estimated Time per Response: 7 

hours., 37 minutes.** 

Estimated Total Annual Burden 

Hours: 92. 

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. Comments 

will be 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 has 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 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: June 5, 2018. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2018–12566 Filed 6–11–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 911 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Request for Taxpayer Advocate Service 

Assistance (And Application for 

Taxpayer Assistance Order). 

DATES: Written comments should be 

received on or before August 13, 2018 

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 form and instructions 

should be directed to Martha R. Brinson, 

at (202) 317–5753, or at Internal 

Revenue Service, Room 6526, 1111 

Constitution Avenue NW, Washington, 

DC 20224, or through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Request for Taxpayer Advocate 

Service Assistance (And Application for 

Taxpayer Assistance Order). 


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