[Federal Register Volume 83, Number 142 (Tuesday, July 24, 2018)]
[Notices]
[Pages 35056-35058]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-15821]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple IRS Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before August 23, 2018 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at <a href="/cdn-cgi/l/email-protection#1956504b58464a6c7b74706a6a7076775956545b375c5649377e766f"><span class="__cf_email__" data-cfemail="246b6d76657b775146494d57574d4b4a646b69660a616b740a434b52">[email protected]</span></a> and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington, 
DC 20220, or email at <a href="/cdn-cgi/l/email-protection#1242405352666077736167606b3c757d64"><span class="__cf_email__" data-cfemail="e8b8baa9a89c9a8d899b9d9a91c68f879e">[email protected]</span></a>.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Leonard by emailing <a href="/cdn-cgi/l/email-protection#feaeacbfbe8a8c9b9f8d8b8c87d0999188"><span class="__cf_email__" data-cfemail="f7a7a5b6b7838592968482858ed9909881">[email protected]</span></a>, calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Taxable Fuel; registration.
    OMB Control Number: 1545-0725.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Certain sellers of gasoline and diesel fuel may be 
required under section 4101 to post bond before they incur liability 
for gasoline and diesel fuel excise taxes imposed by sections 4081 and 
4091. This form is used by

[[Page 35057]]

taxpayers to give bond and provide other information required by 
regulations sections 48.4101-2.
    Form: 928.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,280.

    Title: Orphan Drug Credit.
    OMB Control Number: 1545-1505.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Filers use this form to elect to claim the orphan drug 
credit, which is 25% of the qualified clinical testing expenses paid or 
incurred with respect to low or unprofitable drugs for rare diseases 
and conditions, as designated under section 526 of the Federal Food, 
Drug, and Cosmetic Act.
    Form: 8820.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 316.

    Title: Qualified lessee construction allowances for short-term 
leases.
    OMB Control Number: 1545-1661.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The previously approved regulations provide guidance with 
respect to Sec. 110, which provides a safe harbor whereby it will be 
assumed that a construction allowance provided by a lessor to a lessee 
is used to construct or improve lessor property when long-term property 
is constructed or improved and used pursuant to a short-term lease. The 
regulations also provide a reporting requirement that ensures that both 
the lessee and lessor consistently treat the property subject to the 
construction allowance as nonresidential real property owned by the 
lessor.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 10,000.

    Title: Membership Applications for IRPAC, IRSAC, and ETACC (IRS 
Committee's), IRS Advisory Council, and Tax Check Waiver.
    OMB Control Number: 1545-1791.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The Federal Advisory Committee Act (FACA) requires that 
committee membership be fairly balanced in terms of points of view 
represented and the functions to be performed. As a result, members of 
specific committees often have both the expertise and professional 
skills that parallel the program responsibilities of their sponsoring 
agencies. In order to apply to be a member of the Internal Revenue 
Service Advisory Council (IRSAC), the Information Reporting Program 
Advisory Committee (IRPAC), Advisory Committee on Tax Exempt and 
Government Entities, or the Electronic Tax Administration Advisory 
Committee (ETAAC), applicants must submit a Membership Application. 
Selection of committee members is made based on the FACA's requirements 
and the potential member's background and qualifications. Therefore, an 
application is needed to ascertain the desired skills set for 
membership. The information will also be used to perform Federal Income 
Tax, FBI, and practitioner checks as required of all members and 
applicants to the Committees or Council. The tax check waiver permits 
the Internal Revenue Service (IRS) to release information about the 
applicant, which would otherwise be confidential. This information will 
be used in connection with my application for appointment to membership 
in one of the IRS Advisory Committee/Council. It is necessary for the 
purpose of ensuring that all panel members are tax compliant. 
Information provided will be used to qualify or disqualify individuals 
to serve as panel members. The information will be used as appropriate 
by the Taxpayer Advocate service staff, and other appropriate IRS 
personnel. Form 8453-FE is used to authenticate the electronic Form 
1041, U.S. Income Tax Return for Estates and Trusts, authorize the 
electronic filer to transmit via a third-party transmitter, and 
authorize an electronic fund withdrawal for payment of federal taxes 
owed. Form 8879-EMP is used if a taxpayer and the electronic return 
originator (ERO) want to use a personal identification number (PIN) to 
electronically sign an electronic employment tax return. Form 8879-F is 
used by an electronic return originator when the fiduciary wants to use 
a personal identification number to electronically sign an estate's or 
trust's electronic income tax return, and if applicable consent to 
electronic funds withdrawal.
    Forms: 12339-B, 12339, 12339-C, 13775.
    Affected Public: Individuals or Households, Businesses or other 
for-profits.
    Estimated Total Annual Burden Hours: 492.

    Title: Form 3491--Consumer Cooperative Exemption Application.
    OMB Control Number: 1545-1941.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: A cooperative uses Form 3491 to apply for exemption from 
filing information returns (Forms 1099-PATR) on patronage distributions 
of $10 or more to any person during the calendar year.
    Form: 3491.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 148.

    Title: TD 9467 (REG-139236-07) and Notice 2014-53.
    OMB Control Number: 1545-2095.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: TD 9467 (AFTAP)--the previously approved Regulations 
under sections 430(d), 430(g), 430(h)(2), and 430(i) provide guidance 
on the determination of benefit liabilities and the valuation of plan 
assets for purposes of the funding requirements that apply to single 
employer defined benefit plans pursuant to changes made by the Pension 
Protection Act of 2006. In order to implement the statutory provisions 
under section 430(h)(2), the regulations provide for the sponsor of a 
defined benefit plan to make any of several elections related to the 
interest rate used for minimum funding purposes and require written 
notification of any such election to be provided to the plan's enrolled 
actuary. These final regulations provide for the sponsor of a defined 
benefit pension plan to make any of several elections. Notice 2014-53 
(HATFA)--The Highway and Transportation Funding Act of 2014 (HATFA), 
Public Law 113-159 was enacted on August 8, 2014, and was effective 
retroactively for single employer defined benefit pension plans, 
optional for plan years beginning in 2013 and mandatory for plan years 
beginning in 2014. Notice 2014-53 provides guidance on these changes to 
the funding stabilization rules for single-employer pension plans.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 158,000.

    Title: TD 9447 (Final) Automatic Contribution Arrangements.
    OMB Control Number: 1545-2135.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: These previously approved regulations provide a method by 
which an automatic contribution arrangement

[[Page 35058]]

can become a qualified automatic contribution arrangement and 
automatically satisfy the ADP test of section 401(k)(3)A)(ii). These 
regulations also describe how an automatic contribution arrangement can 
become an eligible automatic contribution arrangement and employees can 
get back mistaken contributions.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 30,000.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: July 19, 2018.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2018-15821 Filed 7-23-18; 8:45 am]
BILLING CODE 4830-01-P


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