Federal Register / Vol. 79, No. 238 / Thursday, December 11, 2014 / Notices 73701 

DATES: Written comments should be 

received on or before February 9, 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 regulation should be 

addressed 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: Qualified Lessee Construction 

Allowances for Short-Term Leases. 

OMB Number: 1545–1661. 

Regulation Project Number: REG– 

106010–98, (TD 8901). 

Abstract: The regulations provide 

guidance with respect to § 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 ensure that both the lessee 

and the lessor consistently treat the 

property subject to construction 

allowance as nonresidential real 

property owned by the lessor. 

Current Actions: There is no change to 

these existing regulations. 

Type of review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

10,000. 

Estimated Average Time per 

Respondent: 1 hour. 

Estimated Total Annual Reporting 

Burden Hours: 10,000. 

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: December 1, 2014. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2014–29089 Filed 12–10–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8717–A 

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 

8717–A, User Fee for Employee Plan 

Opinion or Advisory Letter Request. 

DATES: Written comments should be 

received on or before February 9, 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, 

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: Form 8717–A, User Fee for 

Employee Plan Opinion or Advisory 

Letter. 

OMB Number: 1545–XXXX. 

Form Number: 8717–A. 

Abstract: The Omnibus Reconciliation 

Act of 1990 requires payment of a ‘‘user 

fee’’ with each application for a 

determination letter. Form 8717–A was 

created to provide filers the means to 

make payment and indicate the type of 

request. 

Current Actions: Request for new 

OMB approval. 

Type of Review: Approval for new 

information collection. 

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

institutions. 

Estimated Number of Responses: 

1,000. 

Estimated Time per Response: 3 

Hours, 34 minutes. 

Estimated Total Annual Burden 

Hours: 3,570. 

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: December 4, 2014. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2014–29088 Filed 12–10–14; 8:45 am] 

BILLING CODE 4830–01–P 

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