Federal Register / Vol. 82, No. 188 / Friday, September 29, 2017 / Notices 45677 

Reauthorization, and Job Creation Act of 

2010, Public Law 111–312, 124 Stat. 

3296 (December 17, 2010) (TRUIRJCA). 

Sections 2022(a) of the SBJA and 401(a) 

of the TRUIRJCA amend § 168(k)(2) of 

the Internal Revenue Code by extending 

the placed-in-service date for property 

to qualify for the 50-percent additional 

first year depreciation deduction. 

Section 401(b) of the TRUIRJCA amends 

§ 168(k) by adding § 168(k)(5), which 

temporarily allows a 100-percent 

additional first year depreciation 

deduction for certain new property. 

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; individuals or households. 

Estimated Number of Respondents: 

250,000. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 125,000. 

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: September 21, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–20876 Filed 9–28–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 843 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 843, Claim for Refund and 

Request for Abatement. 

DATES: Written comments should be 

received on or before November 28, 

2017 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. Brimmer, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

Requests for additional information or 

copies of the form and instructions 

should be directed to Martha R. Brinson, 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

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

SUPPLEMENTARY INFORMATION: 

Title: Claim for Refund and Request 

for Abatement. 

OMB Number: 1545–0024. 

Form Number: 843. 

Abstract: Internal Revenue Code 

section 6402, 6404, and sections 

301.6402–2, 301.6404–1, and 301.6404– 

3 of the regulations allow for refunds of 

taxes (except income taxes) or refund, 

abatement, or credit of interest, 

penalties, and additions to tax in the 

event of errors or certain actions by the 

IRS. Form 843 is used by taxpayers to 

claim these refunds, credits, or 

abatements. 

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, individuals or 

households, not-for-profit institutions, 

farms, and state, local or tribal 

governments. 

Estimated Number of Responses: 

550,500. 

Estimated Time per Respondent: 1 hr., 

35 min. 

Estimated Total Annual Burden 

Hours: 875,295. 

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: September 21, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–20873 Filed 9–28–17; 8:45 am] 

BILLING CODE 4830–01–P 


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