42356 Federal Register / Vol. 83, No. 162 / Tuesday, August 21, 2018 / Notices 

Abstract: Form 56 is used to inform 

the IRS that a person is acting for 

another person in a fiduciary capacity 

so that the IRS may mail tax notices to 

the fiduciary concerning the person for 

whom he/she is acting. The data is used 

to ensure that the fiduciary relationship 

is established or terminated and to mail 

or discontinue mailing designated tax 

notices to the fiduciary. The filing of 

Form 56–F by a fiduciary (FDIC or other 

federal agency acting as a receiver or 

conservator of a failed financial 

institution (bank or thrift) gives the IRS 

the necessary information to submit 

send letters, notices, and notices of tax 

liability to the federal fiduciary now in 

charge of the financial institution rather 

than sending the notice, etc. to the 

institution’s last known address. 

Current Actions: There are no changes 

being made to the burden associated 

with the collection tools at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and individuals or 

households. 

Estimated Number of Respondents: 

174,050. 

Estimated Time per Respondent: 2 

hrs. 

Estimated Total Annual Burden 

Hours: 349,786. 

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: August 13, 2018. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2018–17946 Filed 8–20–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request on Information Collection for 

T.D. 9308 

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 the burden 

associated with Treasury Decision 9308, 

Reporting Requirements for Widely 

Held Fixed Investment Trusts. 

Previously Treasury Decision 9279. 

DATES: Written comments should be 

received on or before October 22, 2018 

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. 

Please send separate comments for each 

specific information collection listed 

below. You must reference the 

information collection’s title, form 

number, reporting or record-keeping 

requirement number, and OMB number 

(if any) in your comment. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the collection tools should be 

directed to Alissa Berry, at (901) 707– 

4988, at Internal Revenue Service, Room 

6529, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at Alissa.A.Berry@irs.gov. 

SUPPLEMENTARY INFORMATION: Currently, 

the IRS is seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Reporting Requirements for 

Widely Held Fixed Investment Trusts. 

OMB Number: 1545–1540. 

Treasury Decision Number: 9308. 

Abstract: Under regulation section 

1.671–5, the trustee or the middleman 

who holds an interest in a widely held 

fixed investment trust for an investor 

will be required to provide a Form 1099 

to the IRS and a tax information 

statement to the investor. The trust is 

also required to provide more detailed 

tax information to middlemen and 

certain other persons, upon request. 

Current Actions: There are no changes 

to the collection at this time. 

Type of Review: Extension without 

change of currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,200. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 2,400. 

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: August 15, 2018. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2018–17943 Filed 8–20–18; 8:45 am] 

BILLING CODE 4830–01–P 


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