Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Notices 13951 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide the requested information. 

Currently, the IRS is seeking comments 

concerning the following forms, and 

reporting and record-keeping 

requirements: 

Title: Below-Market Loans. 

OMB Number: 1545–0913. 

Regulation Project Number: TD 8045 

Below-Market Loans. 

Abstract: Internal Revenue Code 

section 7872 re-characterizes a belowmarket loan as a market rate loan and 

an additional transfer by the lender to 

the borrower equal to the amount of 

imputed interest. The regulation 

requires both the lender and the 

borrower to attach a statement to their 

respective income tax returns for years 

in which they have imputed income or 

claim imputed deductions under Code 

section 7872. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, and business or other forprofit organizations. 

Estimated Number of Respondents: 

1,926,888. 

Estimated Time per Respondent: 15 

min. 

Estimated Total Annual Burden 

Hours: 481,722. 

Title: Notice of Income Donated 

Intellectual Property. 

OMB Number: 1545–1962. 

Form Number: Form 8899. 

Abstract: Form 8899 is filed by 

charitable org. receiving donations of 

intellectual property if the donor 

provides timely notice. The initial 

deduction is limited to the donor’s 

basis; additional deductions are allowed 

to the extent of income from the 

property, reducing excessive 

deductions. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit, and not-for-profit institutions. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 5 

hrs. 26 min. 

Estimated Total Annual Burden 

Hours: 5,430. 

Titles: Taxpayer Advocacy Panel 

(TAP) Membership Application; 

Taxpayer Advocacy Panel Tax Check 

Waiver. 

OMB Number: 1545–1788. 

Form Numbers: 13013, 13013–D. 

Abstract: Form 13013, Taxpayer 

Advocacy Panel (TAP) Membership 

Application, is used as an application to 

volunteer to serve on the Taxpayer 

Advocacy Panel (TAP), an advisory 

panel to the Internal Revenue Service. 

The TAP application is necessary for the 

purpose of recruiting perspective 

members to voluntarily participate on 

the Taxpayer Advocacy Panel for the 

Internal Revenue Service. It is necessary 

to gather information to rank applicants 

as well as to balance the panels 

demographically. 

Abstract: Form 13013–D, Taxpayer 

Advocacy Panel Tax Check Waiver, is 

used by new and continuing members of 

IRS Advisory Committees/Councils who 

are required to undergo a tax 

compliance check as a condition of 

membership. The tax check wavier 

authorizes the Government Liaison 

Disclosure analysts to provide the 

results to the appropriate IRS officials. 

Current Actions: There are no changes 

being made to the forms at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals. 

Estimated Number of Respondents: 

800. 

Estimated Total Annual Burden 

Hours: 578. 

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. 

Dated: March 9, 2015. 

Christie A. Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–06002 Filed 3–16–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 4419 

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, Pub. 

L. 104–13 (44 U.S.C. 3506(c)(2)(A)). 

Currently, the IRS is soliciting 

comments concerning Form 4419, 

Application for Filing Information 

Returns Electronically (FIRE). 

DATES: Written comments should be 

received on or before May 18, 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 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 Filing 

Information Returns Electronically 

(FIRE). 

OMB Number: 1545–0387. 

Form Number: 4419. 

Abstract: Under section 6011(e)(2)(a) 

of the Internal Revenue Code, any 

person, including corporations, 

partnerships, individuals, estates and 

trusts, who is required to file 250 or 

more information returns must file such 

returns magnetically or electronically. 

Payers required to file on magnetic 

media or electronically must complete 

Form 4419 to receive authorization to 

file. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, non-profit 

institutions, and Federal, State, local or 

tribal governments. 

Estimated Number of Respondents: 

15,000. 

Estimated Number of Respondents: 26 

minutes. 

Estimated Total Annual Burden 

Hours: 6,500. 

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. 

mstockstill on DSK4VPTVN1PROD with NOTICES

13952 Federal Register / Vol. 80, No. 51 / Tuesday, March 17, 2015 / Notices 

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: March 10, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–06070 Filed 3–16–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Recruitment Notice for the Taxpayer 

Advocacy Panel; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice; correction. 

SUMMARY: In the Federal Register notice 

that was originally published on March 

9, 2015, (80 FR 12549) the application 

period is incorrect. The application 

period should be from March 9, 2015, 

through April 20, 2015. Notice of Open 

Season for Recruitment of IRS Taxpayer 

Advocacy Panel (TAP) Members. 

DATES: March 9, 2015, through April 20, 

2015. 

FOR FURTHER INFORMATION CONTACT: Lisa 

Billups at 214–413–6523 (not a toll-free 

call) 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given that the Department of the 

Treasury and the Internal Revenue 

Service (IRS) are inviting individuals to 

help improve the nation’s tax agency by 

applying to be members of the Taxpayer 

Advocacy Panel (TAP). The mission of 

the TAP is to listen to taxpayers, 

identify issues that affect taxpayers, and 

make suggestions for improving IRS 

service and customer satisfaction. The 

TAP serves as an advisory body to the 

Secretary of the Treasury, the 

Commissioner of Internal Revenue, and 

the National Taxpayer Advocate. TAP 

members will participate in 

subcommittees that channel their 

feedback to the IRS through the Panel’s 

parent committee. 

The IRS is seeking applicants who 

have an interest in good government, a 

personal commitment to volunteer 

approximately 200 to 300 hours a year, 

and a desire to help improve IRS 

customer service. To the extent possible, 

the TAP Director will ensure that TAP 

membership is balanced and represents 

a cross-section of the taxpaying public 

with at least one member from each 

state, the District of Columbia and 

Puerto Rico, in addition to one member 

abroad representing international 

taxpayers. Potential candidates must be 

U.S. citizens and must pass an IRS tax 

compliance check and a Federal Bureau 

of Investigation background 

investigation. Federally-registered 

lobbyists cannot be members of the 

TAP. 

TAP members are a diverse group of 

citizens who represent the interests of 

taxpayers from their respective 

geographic locations, as well as 

taxpayers as a whole, by providing 

feedback from a taxpayer’s perspective 

on ways to improve IRS customer 

service and administration of the federal 

tax system, and by identifying grassroots 

taxpayer issues. Members should have 

good communication skills and be able 

to speak with taxpayers about the TAP 

and TAP activities, while clearly 

distinguishing between TAP positions 

and their personal viewpoints. 

Interested applicants should visit the 

TAP Web site at www.improveirs.org for 

more information about the TAP. To 

complete an application, visit 

www.usajobs.gov. The opening date for 

submitting applications is March 9, 

2015, and the deadline for submitting 

applications is April 20, 2015. 

Interviews may be held. The 

Department of the Treasury will review 

the recommended candidates and make 

final selections. New TAP members will 

serve a three-year term starting in 

December 2015. (Note: highly-ranked 

applicants not selected as members may 

be placed on a roster of alternates who 

will be eligible to fill future vacancies 

that may occur on the Panel.) 

Interested applicants can call the TAP 

toll-free number, 1–888–912–1227, if 

they have general questions about TAP 

membership or the application process. 

Questions regarding the selection of 

TAP members may be directed to Lisa 

Billups, Taxpayer Advocacy Panel, 

Internal Revenue Service, 1111 

Constitution Avenue NW., TA:TAP 

Room 1509, Washington, DC 20224, or 

214–413–6523 (not a toll-free call). 

Dated: March 11, 2015. 

Otis Simpson, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2015–05999 Filed 3–16–15; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request 

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 

guidance regarding the treatment of 

certain contingent payment debt 

instructions with one or more payments 

that are denominated in, or determined 

by reference to, a nonfunctional 

currency. 

DATES: Written comments should be 

received on or before May 18, 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 Sara Covington, at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Guidance Regarding the 

Treatment of Certain Contingent 

Payment Debt Instructions with one or 

more Payments that are Denominated 

in, or Determined by Reference to, a 

Nonfunctional Currency. 

OMB Number: 1545–1831. 

mstockstill on DSK4VPTVN1PROD with NOTICES