Federal Register / Vol. 80, No. 26 / Monday, February 9, 2015 / Notices 7077 

operating qualified separate lines of 

business. Additionally, an employer 

may request an IRS determination that 

such lines satisfy administrative 

scrutiny. This regulation elaborates on 

the notice requirement and the 

determination process. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

125. 

Estimated Time per Respondent: 3 

hours, 33 minutes. 

Estimated Total Annual Burden 

Hours: 444. 

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: February 2, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–02522 Filed 2–6–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 99–43 

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 Notice 

99–43, Nonrecognition Exchanges under 

Section 897. 

DATES: Written comments should be 

received on or before April 10, 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 this regulation should be 

directed to Allan Hopkins, Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Nonrecognition Exchanges 

under Section 897. 

OMB Number: 1545–1660. 

Notice Number: Notice 99–43. 

Abstract: Notice 99–43 announces 

modification of the current rules under 

Temporary Regulation section 1.897– 

6T(a)(1) regarding transfers, exchanges 

and other dispositions of U.S. real 

property interests in nonrecognition 

transactions occurring after June 18, 

1980. The notice provides that, contrary 

to section 1.897–6T(a)(1), a foreign 

taxpayer will not recognize a gain under 

Code 897(e) for an exchange described 

in Code section 368(a)(1)(E) or (F), 

provided the taxpayer receives 

substantially identical shares of the 

same domestic corporation with the 

same divided rights, voting power, 

liquidation preferences, and 

convertability as the shares exchanged 

without any additional rights or 

features. 

Current Actions: There are no changes 

being made to the notice 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: 

100. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 200. 

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: February 2, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–02523 Filed 2–6–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8850 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

mstockstill on DSK4VPTVN1PROD with NOTICES

7078 Federal Register / Vol. 80, No. 26 / Monday, February 9, 2015 / Notices 

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 

8850, Pre-Screening Notice and 

Certification Request for the Work 

Opportunity and Welfare-to-Work 

Credits. 

DATES: Written comments should be 

received on or before April 10, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie A. 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 form and instructions 

should be directed to Martha R. Brinson, 

Internal Revenue Service, Room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

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

SUPPLEMENTARY INFORMATION: 

Title: Pre-Screening Notice and 

Certification Request for the Work 

Opportunity Credit. 

OMB Number: 1545–1500. 

Form Number: 8850. 

Abstract: Employers use Form 8850 as 

part of a written request to a state 

employment security agency to certify 

an employee as a member of a targeted 

group for purposes of qualifying for the 

work opportunity credit. The work 

opportunity credit covers individuals 

who begin work for the employer before 

July 1, 1999. 

Current Actions: There are no changes 

being made to Form 8850 at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

440,000. 

Estimated Time Per Respondent: 7 hr., 

35 min. 

Estimated Total Annual Burden 

Hours: 3,335,200. 

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: February 2, 2015. 

Christie A. Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–02495 Filed 2–6–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 6118 

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 

6118, Claim for Refund of Income Tax 

Return Preparer Penalties. 

DATES: Written comments should be 

received on or before April 10, 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 form and instructions 

should be directed to Allan Hopkins at 

Internal Revenue Service, Room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Claim for Refund of Income Tax Return 

Preparer Penalties. 

OMB Number: 1545–0240. 

Form Number: 6118. 

Abstract: Form 6118 is used by tax 

return preparers to file for a refund of 

penalties incorrectly charged. The 

information enables the IRS to process 

the claim and have the refund issued to 

the tax return preparer. 

Current Actions: There are no changes 

being made to this form 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: 

10,000. 

Estimated Time Per Respondent: 1 

hour, 8 minutes. 

Estimated Total Annual Burden 

Hours: 11,400. 

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 

mstockstill on DSK4VPTVN1PROD with NOTICES