Federal Register / Vol. 80, No. 23 / Wednesday, February 4, 2015 / Notices 6177 

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: January 29, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–02154 Filed 2–3–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for a Notice 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, 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, 

Public Law 104–13(44 U.S.C. 

3506(c)(2)(A)). The IRS is soliciting 

comments concerning information 

collection requirements related to 

interest rates and appropriate foreign 

loss payment patterns for determining 

the qualified insurance income of 

certain controlled corporations. 

DATES: Written comments should be 

received on or before April 6, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie Preston, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to LaNita Van Dyke at Internal 

Revenue Service, room 6517, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Interest Rates and Appropriate 

Foreign Loss Payment Patterns for 

Determining the Qualified Insurance 

Income of Certain Controlled 

Corporations under Section 954(i). 

OMB Number: 1545–1799. 

Notice Number: Notice 2002–69. 

Abstract: Notice 2002–69 allows U.S. 

shareholders of a foreign insurance 

company to use the foreign insurance 

company’s historical loss payment 

patterns in computing the company’s 

insurance reserves provided the 

company has a certain number of years 

of data and makes an election to use that 

data. A domestic insurance company 

can elect to use its own historical data 

in computing its reserves provided 

certain requirements are satisfied and an 

election is made. This notice allows a 

foreign insurance company to elect to 

calculate its insurance reserves in a 

manner similar to a domestic insurance 

company. Also, this notice provides 

guidance on how to determine a foreign 

insurance company’s foreign loss 

payment patterns. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

300. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 300. 

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: January 28, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–02153 Filed 2–3–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8952 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, 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, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning Form 

8952, Application for Voluntary 

Classification Settlement Program. 

DATES: Written comments should be 

received on or before April 6, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie Prestion, Internal Revenue 

Service, room 6129, 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 LaNita Van Dyke, 

at Internal Revenue Service, room 6517, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for Voluntary 

Classification Settlement Program. 

OMB Number: 1545–2215. 

Form Number: 8952. 

Abstract: Form 8952 was created by 

the IRS in conjunction with the 

development of a new program to 

permit taxpayers to voluntarily 

reclassify workers as employees for 

federal employment tax purposes and 

obtain similar relief to that obtained in 

the current Classification Settlement 

Program. To participate in the program, 

taxpayers must meet certain eligibility 

requirements, apply to participate in 

VCSP, and enter into closing agreements 

with the IRS. 

Type of Review: Revision of a 

currently approved collection. 

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