17150 Federal Register / Vol. 80, No. 61 / Tuesday, March 31, 2015 / Notices 

economy and efficiency in government, 

it is FTA’s policy to limit, insofar as 

possible, distribution of complete 

printed sets of NEPA documents. 

Accordingly, unless a specific request 

for a complete printed set is received 

before the document is printed, FTA 

and its grant applicants (including 

MARTA) will only distribute electronic 

copies of the NEPA document. A 

complete printed set of the 

environmental documents produced for 

this project will be available for review 

at the grant applicant’s office (MARTA 

Headquarters office listed in ADDRESSES

above) and in other possible locations 

within the project corridor. An 

electronic copy of the complete 

environmental documents will be 

available on the grant applicant’s project 

Web site at http://www.itsmarta.com/

north-line-400-corr.aspx. 

IX. Summary and Next Steps 

With the publication of this NOI, the 

Scoping process and the public 

comment period for the project begins 

allowing the public to offer input on the 

scope of the EIS until May 11, 2015. In 

accordance with the Federal regulations, 

this date is at least 45 days following the 

publication of this NOI. Public 

comments will be received through 

those methods explained earlier in this 

NOI and will be incorporated into a 

Scoping Summary Report. The Scoping 

Summary Report will detail the scope of 

the EIS and the potential environmental 

effects that will be considered during 

the study period. After the completion 

of the Draft EIS, a public and agency 

review period will allow for input on 

the Draft EIS and these comments will 

be incorporated into the Final EIS for 

this project. In accordance with Section 

1319 of the Moving Ahead for Progress 

in the 21st Century Act (MAP–21), 

Accelerated Decision-making in 

Environmental Reviews, FTA may 

consider the use of errata sheets 

attached to the DEIS in place of a 

traditional Final EIS and/or 

development a single environmental 

decision document that consists of a 

Final EIS and a Record of Decision 

(ROD), if certain conditions exist 

following the conclusion of the public 

and agency review period for the 

project’s Draft EIS. 

Yvette G. Taylor, 

Regional Administrator, Federal Transit 

Administration, Atlanta, GA. 

[FR Doc. 2015–07287 Filed 3–30–15; 8:45 am] 

BILLING CODE 4910–57–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

AGENCY: Department of the Treasury. 

ACTION: Notice. 

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, Public Law 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before April 30, 2015 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 OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request may be 

found at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service 

OMB Number: 1545–1661. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–106010–98 (Final) 

Qualified Lessee Construction 

Allowance for Short-Term Leases. 

Abstract: The 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. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

10,000. 

OMB Number: 1545–1791. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Membership Applications for 

IRPAC, IRSAC, and ETACC (IRS 

Committee’s), IRS Advisory Council, 

and Tax Check Waiver. 

Form: 12339, 12339–B, 12339–C, 

13775. 

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. 

Affected Public: Individual or 

Household. 

Estimated Annual Burden Hours: 492. 

OMB Number: 1545–1941. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Consumer Cooperative 

Exemption Application. 

Form: 3491. 

Abstract: A cooperative uses Form 

3491 to apply for exemption from filing 

information returns (Forms 1099–PATR) 


asabaliauskas on DSK5VPTVN1PROD with NOTICES
Federal Register / Vol. 80, No. 61 / Tuesday, March 31, 2015 / Notices 17151 

on patronage distributions of $10 or 

more to any person during the calendar 

year. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 148. 

OMB Number: 1545–2095. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: 26 US Code §§ 430 and 436. 

Abstract: 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. 

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. 

Affected Public: Private Sector: 

Businesses or other for-profits; Not-forprofit institutions. 

Estimated Annual Burden Hours: 

158,000. 

OMB Number: 1545–2103. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 9547—Election to Expense 

Certain Refineries. 

Abstract: The regulations provide 

guidance with respect to section 179C of 

the Internal Revenue Code, which 

provides a taxpayer can elect to treat 50 

percent of the cost of ‘‘qualified refinery 

property’’ as a deductible expense not 

chargeable to capital account. The 

taxpayer makes an election under 

section 179C by entering the amount of 

the deduction at the appropriate place 

on the taxpayer’s timely filed original 

federal income tax return for the taxable 

year in which the qualified refinery 

property is placed in service and by 

attaching a report specifying (a) the 

name and address of the refinery and (b) 

the production capacity requirement 

under which the refinery qualifies. If the 

taxpayer making the expensing election 

described above is a cooperative 

described in section 1381, and one or 

more persons directly holding an 

ownership interest in the taxpayer are 

organizations described in section 1381, 

the taxpayer can elect to allocate all or 

a portion of the deduction allowable 

under section 179C to those persons. 

The allocation must be equal to the 

person’s ratable share of the total 

amount allocated, determined on the 

basis of the person’s ownership interest 

in the taxpayer/cooperative. If the 

taxpayer/cooperative makes such an 

election, it must provide written notice 

of the amount of the allocation to any 

owner receiving an allocation by written 

notice on Form 1099–PAT, Taxable 

Distributions Received from 

Cooperatives. This notice must be 

provided before the due date (including 

extensions) of the cooperative owner’s 

federal income tax return for the taxable 

year for which the election applies. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 120. 

OMB Number: 1545–2135. 

Type of Review: Revision of a 

currently approved collection. 

Title: TD 9447 (Final) Automatic 

Contribution Arrangements. 

Abstract: These regulations provide a 

method by which an automatic 

contribution arrangement 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. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

36,000. 

Dated: March 26, 2015. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2015–07306 Filed 3–30–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Electronic Tax Administration 

Advisory Committee (ETAAC); 

Nominations 

AGENCY: Internal Revenue Service (IRS), 

Department of the Treasury. 

ACTION: Request for applications. 

SUMMARY: The Internal Revenue Service 

(IRS) requests applications of 

individuals to be considered for 

selection as members of the Electronic 

Tax Administration Advisory 

Committee (ETAAC). Nominations 

should describe and document the 

proposed member’s qualification for 

ETAAC membership, including the 

applicant’s knowledge of regulations 

and the applicant’s past or current 

affiliations and dealings with the 

particular tax segment or segments of 

the community that the applicant 

wishes to represent on the council. 

Applications will be accepted for 

current vacancies from qualified 

individuals and from professional and 

public interest groups that wish to have 

representation on ETAAC. Submittal of 

an application and resume is required. 

The ETAAC provides an organized 

public forum for discussion of 

electronic tax administration issues in 

support of the overriding goal that 

paperless filing should be the preferred 

and most convenient method of filing 

tax and information returns. ETAAC 

members convey the public’s perception 

of IRS electronic tax administration 

activities, offer constructive 

observations about current or proposed 

policies, programs, and procedures, and 

suggest improvements. 

The IRS seeks a diverse group of 

individuals to represent various groups 

including: (1) Tax practitioners and 

preparers, (2) tax software developers, 

(3) large and small business, (4) 

employers and payroll service 

providers, (5) individual taxpayers, (6) 

financial industry (payers, payment 

options and best practices), (7) system 

integrators or technology providers, (8) 

digital or online service providers, (9) 

academic (marketing, sales or technical 

perspectives), (10) trusts and estates, 

(11) tax exempt organizations, and (12) 

state and local governments. 

This is a volunteer position and 

members will serve a three-year term on 

the ETAAC to allow for a rotation in 

membership which ensures that 

different perspectives are represented. 

Travel expenses within government 

guidelines will be reimbursed. Potential 

candidates must pass an IRS tax 

compliance check and Federal Bureau 

of Investigation (FBI) background 

investigation. 

DATES: The complete application 

package must be received no later than 

Friday, May 22, 2015. 

ADDRESSES: Applications should be sent 

to Internal Revenue Service, 1111 

Constitution Ave. NW., Attn: ETAAC 


asabaliauskas on DSK5VPTVN1PROD with NOTICES