71506 Federal Register / Vol. 79, No. 231 / Tuesday, December 2, 2014 / Notices 

OMB Number: 1545–1424. 

Type of Review: Extension of a 

currently approved collection. 

Title: Form 1099–C—Cancellation of 

Debt 

Form: 1099–C 

Abstract: Form 1099–C is used for 

reporting canceled debt, as required by 

section 6050P of the Internal Revenue 

Code. It is used to verify that debtors are 

correctly reporting their income. 

Affected Public: Private Sector: 

Businesses or other For-Profit 

Institutions. 

Estimated Total Burden Hours: 

854,892. 

OMB Number: 1545–1491. 

Type of Review: Extension of a 

currently approved collection. 

Title: T.D. 8746—Amortizable Bond 

Premium. 

Abstract: This regulation addresses 

the tax treatment of bond premium. The 

regulation provides that a holder may 

make an election to amortize bond 

premium by offsetting interest income 

with bond premium, and the holder 

must attach a statement to their tax 

return providing certain information. 

The regulation also provides that a 

taxpayer may receive automatic consent 

to change its method of accounting for 

premium provided the taxpayer attaches 

a statement to its tax return. The 

information requested is necessary for 

the IRS to determine whether an issuer 

or a holder has changed its method of 

accounting for premium. 

Affected Public: Private sector: 

Business or other for-profits. 

Estimated Total Burden Hours: 7,500. 

Robert Dahl, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–28359 Filed 12–1–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0085] 

Proposed Information Collection 

(Appeal to Board of Veterans’ Appeals) 

Activity Comment Request 

AGENCY: Board of Veterans’ Appeals, 

Department of Veterans Affairs. 

ACTION: Notice. 

SUMMARY: The Board of Veterans’ 

Appeals (BVA), Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

revision of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. This 

notice solicits comments on the 

information needed to process appeals 

for denial of VA benefits. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before February 2, 2015. 

ADDRESSES: Submit written comments 

on the collection of information through 

the Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Sue Hamlin, Board of Veterans’ Appeals 

(01C2), Department of Veterans Affairs, 

810 Vermont Avenue NW., Washington, 

DC 20420 or email sue.hamlin@va.gov. 

Please refer to ‘‘OMB Control No. 2900– 

0085’’ in any correspondence. During 

the comment period, comments may be 

viewed online through FDMS. 

FOR FURTHER INFORMATION CONTACT: Sue 

Hamlin at (202) 632–5100. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995 (Pub. L. 104–13; 44 U.S.C. 

3501–3521), Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to Section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, BVA invites 

comments on: (1) Whether the proposed 

collection of information is necessary 

for the proper performance of BVA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of BVA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Titles: 

a. Appeal to Board of Veterans’ 

Appeals, VA Form 9. 

b. Withdrawal of Services by a 

Representative. 

c. Request for Changes in Hearing 

Date. 

d. Motions for Reconsideration. 

OMB Control Number: 2900–0085. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: 

a. Appeal to Board of Veterans’ 

Appeals, VA Form 9, may be used by 

appellants to complete their appeal to 

the Board of Veterans’ Appeals (BVA) 

from a denial of VA benefits. The 

information is used by BVA to identify 

the issues in dispute and prepare a 

decision responsive to the appellant’s 

contentions and the legal and factual 

issues raised. 

b. Withdrawal of Services by a 

Representative: When the appellant’s 

representative withdraws from a case, 

both the appellant and the BVA must be 

informed so that the appellant’s rights 

may be adequately protected and so that 

the BVA may meet its statutory 

obligations to provide notice to the 

current representative. 

c. Request for Changes in Hearing 

Date: VA provides hearings to 

appellants and their representatives, as 

required by basic Constitutional dueprocess and by Title 38 U.S.C. 7107(b). 

From time to time, hearing dates and/or 

times are changed, hearing requests 

withdrawn and new hearings requested 

after failure to appear at a scheduled 

hearing. The information is used to 

comply with the appellants’ or their 

representatives’ requests. 

d. Motions for Reconsideration: 

Decisions by BVA are final unless the 

Chairman orders reconsideration of the 

decision either on the Chairman’s 

initiative, or upon motion of a claimant. 

The Board Chairman, or his designee, 

uses the information provided in 

deciding whether reconsideration of a 

Board decision should be granted. 

Affected Public: Individuals or 

households, Business or other for profit, 

and Not for profit institutions. 

Estimated Total Annual Burden: 

a. Appeal to Board of Veterans’ 

Appeals, VA Form 9—50,941 hours. 

b. Withdrawal of Services by a 

Representative—183 hours. 

c. Request for Changes in Hearing 

Date—1,343 hours. 

d. Motions for Reconsideration—642 

hours. 

Estimated Average Burden Per 

Respondent: 

a. Appeal to Board of Veterans’ 

Appeals, VA Form 9—1 hour. 

b. Withdrawal of Services by a 

Representative—20 minutes. 

c. Request for Changes in Hearing 

Date—15 minutes (hearing date change), 

15 minutes (request to withdraw a 

hearing),—1 hour (requests change a 

motion). 

d. Motions for Reconsideration—1 

hour. 

Frequency of Response: On occasion. 

Estimated Total Number of 

Respondents: 

a. Appeal to Board of Veterans’ 

Appeals, VA Form 9—50,941 

b. Withdrawal of Services by a 

Representative—550. 


rljohnson on DSK3VPTVN1PROD with NOTICES
Federal Register / Vol. 79, No. 231 / Tuesday, December 2, 2014 / Notices 71507 

c. Request for Changes in Hearing 

Date—3,070. 

d. Motions for Reconsideration—642. 

Dated: November 20, 2014. 

By direction of the Secretary. 

Crystal Rennie, 

Department Clearance Officer, Department of 

Veterans Affairs. 

[FR Doc. 2014–27848 Filed 12–1–14; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Allowance for Private Purchase of an 

Outer Burial Receptacle in Lieu of a 

Government-Furnished Graveliner for 

a Grave in a VA National Cemetery 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice. 

SUMMARY: The Department of Veterans 

Affairs (VA) is updating the monetary 

allowance payable for qualifying 

interments that occur during calendar 

year 2015, which applies toward the 

private purchase of an outer burial 

receptacle (or ‘‘graveliner’’) for use in a 

VA national cemetery. The allowance is 

equal to the average cost of Governmentfurnished graveliners less any 

administrative costs to VA. The purpose 

of this Notice is to notify interested 

parties of the average cost of 

Government-furnished graveliners, 

administrative costs that relate to 

processing and paying the allowance 

and the amount of the allowance 

payable for qualifying interments that 

occur during calendar year 2015. 

FOR FURTHER INFORMATION CONTACT: 

Tamula Jones, Budget Operations and 

Field Support Division, National 

Cemetery Administration, Department 

of Veterans Affairs, 810 Vermont 

Avenue NW., Washington, DC 20420. 

Telephone: 202–461–6688 (this is not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: Section 

2306(e)(3) and (4) of title 38, United 

States Code authorizes VA to provide a 

monetary allowance for the private 

purchase of an outer burial receptacle 

for use in a VA national cemetery where 

its use is authorized. The allowance for 

qualified interments that occur during 

calendar year 2015 is the average cost of 

Government-furnished graveliners in 

fiscal year 2014, less the administrative 

costs incurred by VA in processing and 

paying the allowance in lieu of the 

Government-furnished graveliner. 

The average cost of Governmentfurnished graveliners is determined by 

taking VA’s total cost during a fiscal 

year for single-depth graveliners that 

were procured for placement at the time 

of interment and dividing it by the total 

number of such graveliners procured by 

VA during that fiscal year. The 

calculation excludes both graveliners 

procured and pre-placed in gravesites as 

part of cemetery gravesite development 

projects and all double-depth 

graveliners. Using this method of 

computation, the average cost was 

determined to be $327.00 for fiscal year 

2014. 

The administrative costs incurred by 

VA consist of those costs that relate to 

processing and paying an allowance in 

lieu of the Government-furnished 

graveliner. These costs have been 

determined to be $9.00 for calendar year 

2015. 

The allowance payable for qualifying 

interments occurring during calendar 

year 2015, therefore, is $318.00. 

Signing Authority 

The Secretary of Veterans Affairs, or 

designee, approved this document and 

authorized the undersigned to sign and 

submit the document to the Office of the 

Federal Register for publication 

electronically as an official document of 

the Department of Veterans Affairs. Jose 

D. Riojas, Chief of Staff, Department of 

Veterans Affairs, approved this 

document on November 24, 2014, for 

publication. 

Dated: November 25, 2014. 

William F. Russo, 

Acting Director, Office of Regulation Policy 

& Management, Office of the General Counsel, 

Department of Veterans Affairs. 

[FR Doc. 2014–28259 Filed 12–1–14; 8:45 am] 

BILLING CODE 8320–01–P 


rljohnson on DSK3VPTVN1PROD with NOTICES