48314 Federal Register / Vol. 82, No. 199 / Tuesday, October 17, 2017 / Notices 

in this notice. Participants should be 

prepared to discuss their reaction to the 

template. Further discussion at the 

public workshop may include other 

safety elements as well as public 

disclosure of the Voluntary Assessment. 

NHTSA will conduct the public 

workshop informally; thus, technical 

rules of evidence will not apply. We 

will arrange for a written transcript of 

the workshop. You may make 

arrangements for copies of the 

transcripts directly with the court 

reporter. The transcript will also be 

posted in the docket when it becomes 

available. 

Should it be necessary to cancel the 

workshop due to inclement weather or 

other emergency, NHTSA will take all 

available measures to notify registered 

participants. 

Draft Workshop Agenda 

9–10 a.m. Arrival/Check-In through 

Security 

10–10:10 a.m. Welcome/Important 

Notices 

10:10–10:30 a.m. NHTSA Presentation 

10:30–12 a.m. Presentation by 

Stakeholder Representatives 

12 a.m.–1 p.m. Lunch (not provided) 

1–1:45 p.m. Open Discussion Regarding 

Challenges to Disclosure 

1:45–2:30 p.m. Open Discussion 

Regarding Approaches to Public 

Disclosure 

2:30–2:50 p.m. Open Discussion 

2:50–3 p.m. Closing Remarks/Adjourn 

Issued in Washington, DC, under authority 

delegated by 49 CFR 1.95. 

Nathaniel Beuse, 

Associate Administrator for Vehicle Safety 

Research. 

[FR Doc. 2017–22058 Filed 10–16–17; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Information Collection; 

Comment Request 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

DATES: Written comments should be 

received on or before December 18, 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, or 

at Elaine.H.Christophe@irs.gov. 

Please send separate comments for 

each specific information collection 

listed below. You must reference the 

information collection’s title, form 

number, reporting or record-keeping 

requirement number, and OMB number 

(if any) in your comment. Requests for 

additional information, or copies of the 

information collection and instructions, 

or copies of any comments received, 

contact Elaine Christophe, at Internal 

Revenue Service, Room 6526, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the internet, at 

Elaine.H.Christophe@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Request for Comments 

The Internal Revenue Service, as part 

of their continuing effort to reduce 

paperwork and respondent burden, 

invite the general public and other 

Federal agencies to take this 

opportunity to comment on these 

continuing information collections 

listed below in this notice, as required 

by the Paperwork Reduction Act of 

1995. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in our 

request for Office of Management and 

Budget (OMB) approval of the relevant 

information collection. All comments 

will become a matter of public record. 

Please do not include any confidential 

or inappropriate material in your 

comments. We invite comments on: (a) 

Whether the collection of information is 

necessary for the proper performance of 

the agency’s functions, including 

whether the information has 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 

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 the requested information. 

The IRS is seeking comments 

concerning the following forms, and 

reporting and record-keeping 

requirements: 

1. Title: Request for Change in Plan/ 

Trust Year. 

OMB Number: 1545–0201. 

Form Number: 5308. 

Abstract: Form 5308 is used to request 

permission to change the plan or trust 

year for a pension benefit plan. The 

information submitted is used in 

determining whether IRS should grant 

permission for the change. 

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. 

Estimated Number of Respondents: 

480. 

Estimated Time per Respondent: 42 

minutes. 

Estimated Total Annual Burden 

Hours: 339. 

2. Title: Disclosure of Tax Return 

Information for Purposes of Quality or 

Peer Reviews, Disclosure of Tax Return 

Information Due to Incapacity or Death 

of Tax Return Preparer. 

OMB Number: 1545–1209. 

Regulation Project Number: TD 8383 

(Final). 

Abstract: These regulations govern the 

circumstances under which tax return 

information may be disclosed for 

purposes of conducting quality or peer 

reviews, and disclosures that are 

necessary because of the tax return 

preparer’s death or incapacity. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

250,000. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 250,000. 

3. Title: Limitations on Credit or 

Refund. 

OMB Number: 1545–1649. 

Revenue Procedure Number: Revenue 

Procedure 99–21. 

Abstract: Generally, under section 

6511(a), a taxpayer must file a claim for 

credit or refund of tax within three years 

after the date of filing a tax return or 

within two years after the date of 

payment of the tax, whichever period 

expires later. Under section 6511(h), the 

statute of limitations on claims for 

credit or refund is suspended for any 

period of an individual taxpayer’s life 

during which the taxpayer is unable to 

manage his or her financial affairs 

because of a medically determinable 

mental or physical impairment, if the 

impairment can be expected to result in 

death, or has lasted (or can be expected 

to last) for a continuous period of not 

less than 12 months. 


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Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

48,200. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 24,100. 

4. Title: Discharge of Liens. 

OMB Number: 1545–0854. 

Regulation Project Number: T.D. 9410; 

Form 14497; Form 14498. 

Abstract: The Internal Revenue 

Service needs this information in 

processing a request to sell property 

subject to a tax lien to determine if the 

taxpayer has equity in the property. 

This information will be used to 

determine the amount, if any, to which 

the tax lien attaches. 

Current Actions: There is no change to 

this existing regulation. There is no 

change to Forms 14497 or 14498. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, and 

farms. 

Estimated Number of Respondents: 

500. 

Estimated Total Annual Burden 

Hours: 3,833. 

5. Title: Revision of Regulations 

Relating to Withholding of Tax on 

Certain U.S. Source Income Paid to 

Foreign Persons and Revision of 

Information Reporting Regulations. 

OMB Number: 1545–1484. 

Regulation Project Number: REG– 

242282–97 (TD 8881-final). 

Abstract: This regulation prescribes 

collections of information for foreign 

persons that received payments subject 

to withholding under sections 1441, 

1442, 1443, or 6114 of the Internal 

Revenue Code. This information is used 

to claim foreign person status and, in 

appropriate cases, to claim residence in 

a country with which the United States 

has an income tax treaty in effect, so 

that withholding at a reduced rate of tax 

may be obtained at source. The 

regulation also prescribes collections of 

information for withholding agents. 

This information is used by withholding 

agents to report to the IRS income paid 

to a foreign person that is subject to 

withholding under Code sections 1441, 

1442, and 1443. The regulation also 

requires that a foreign taxpayer claiming 

a reduced amount of withholding tax 

under the provisions of an income tax 

treaty must disclose its reliance upon a 

treaty provision by filing Form 8833 

with its U.S. income tax return. The 

burden for Form 8833 is reported under 

1545–1354. 

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 organizations, individuals or 

households, not-for-profit institutions, 

farms, and Federal, state, local or tribal 

governments. 

The burden for the reporting 

requirements is reflected in the burden 

of Forms W–8BEN, W–8ECI, W–8EXP, 

W–8IMY, 1042, 1042S, 8233, 8833, and 

the income tax return of a foreign 

person filed for purposes of claiming a 

refund of tax. 

6. Title: Private Foundation 

Disclosure Rules. 

OMB Number: 1545–1655. 

Regulation Project Number: T.D. 8861. 

Abstract: The regulations relate to the 

public disclosure requirements 

described in section 6104(d) of the 

Internal Revenue Code. These final 

regulations implement changes made by 

the Tax and Trade Relief Extension Act 

of 1998, which extended to private 

foundations the same rules regarding 

public disclosure of annual information 

returns that apply to other tax-exempt 

organizations. These final regulations 

provide guidance for private 

foundations required to make copies of 

applications for recognition of 

exemption and annual information 

return available for public inspection 

and to comply with requests for copies 

of those documents. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

65,065. 

Estimated total annual reporting 

burden: 32,596 hours. 

7. Title: Revenue Procedure 2002–32, 

Waiver of 60-Month Bar on 

Reconsolidation after Disaffiliation; 

Revenue Procedure 2006–21, to 

Eliminate Impediments to E-Filing 

Consolidated Returns and Reduce 

Reporting Requirements. 

OMB Number: 1545–1784. 

Revenue Procedure Numbers: 2002– 

32. 

Abstract: Revenue Procedure 2002–32 

provides qualifying taxpayers with a 

waiver of the general rule of 

§ 1504(a)(3)(A) of the Internal Revenue 

Code barring corporations from filing 

consolidated returns as a member of a 

group of which it had been a member 

for 60 months following the year of 

disaffiliation; Revenue Procedure 2006– 

21 modifies Rev. Proc. 89–56, 1989–2 

C.B. 643, Rev. Proc. 90–39, 1990–2 C.B. 

365, and Rev. Proc. 2002–32, 2002–20 

IRB p.959, to eliminate impediments to 

the electronic filing of Federal income 

tax returns (e-filing) and to reduce the 

reporting requirements in each of these 

revenue procedures. 

Current Actions: There are no changes 

being made to these revenue procedures 

at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated number of respondents: 20. 

The estimated annual burden per 

respondent varies from 2 hours to 8 

hours, depending on individual 

circumstances, with an estimated 

average of 5 hours. 

Estimated total annual reporting 

burden: 100 hours. 

8. Title: Revision of Income Tax 

Regulations under Section 897, 1445, 

and 6109 to require use of Taxpayer 

Identifying Numbers on Submission 

under the Section 897 and 1445 

regulations. 

OMB Number: 1545–1797. 

Regulation Project Number: REG– 

106876–00 (TD 9082). 

Abstract: The collection of 

information relates to applications for 

withholding certificates under Treas. 

Reg-1.1445–3 to be filed with the IRS 

with respect to (1) dispositions of U.S. 

real property interests that have been 

used by foreign persons as a principal 

residence within the prior 5 years and 

excluded from gross income under 

section 121 and (2) dispositions of U.S. 

real property interests by foreign 

persons in deferred like kind exchanges 

that qualify for nonrecognition under 

section 1031. 

Current Actions: There are no changes 

to this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households and Business or other forprofit. 

Estimated Number of Respondents: 

150. 

Estimated Total Annual Reporting 

Burden: 600 hours. 

Estimated Average Annual Burden 

per Respondent: 4 hours. 

9. Title: Guidance Regarding Qualified 

Intellectual Property Contributions. 

OMB Number: 1545–1937. 

Notice Number: Notice 2005–41. 

Abstract: Notice 2005–41 explains 

new rules governing charitable 

contributions of intellectual property 

made after June 3, 2004. The notice 

explains the method by which a donor 


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48316 Federal Register / Vol. 82, No. 199 / Tuesday, October 17, 2017 / Notices 

of qualified intellectual property may 

notify the donee that the donor intends 

to treat the contribution as a qualified 

donation under section 170(m). Donors 

of qualified intellectual property will 

use the required notification as evidence 

that they have satisfied the section 

170(m) notification requirement. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

30. 

Estimated Average Time per 

Respondent: 1 hour. 

Estimated Total Annual Burden 

Hours: 30. 

10. Title: Transfers by Domestic 

Corporations That Are Subject to 

Section 367(a)(5); Distributions by 

Domestic Corporations That Are Subject 

to Section 1248(f). 

OMB Number: 1545–2183. 

Regulation Project Number: TD 9614 

and TD 9615. 

Abstract: Section 367(a)(5) now 

provides that a transfer of assets to a 

foreign corporation in an exchange 

described in section 361 is subject to 

section 367(a)(1), unless certain 

ownership requirements and other 

conditions are met. The regulations 

provide guidance regarding the 

application of this section. 

Current Actions: TD 9615 went final 

as TD 9760. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

305. 

Estimated Time per Respondent: 

10.69 hours. 

Estimated Total Annual Burden 

Hours: 3260. 

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. 

Approved: October 10, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–22404 Filed 10–16–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Open Meeting of the Taxpayer 

Advocacy Panel Joint Committee. 

AGENCY: Internal Revenue Service (IRS) 

Treasury. 

ACTION: Notice of meeting. 

SUMMARY: An open meeting of the 

Taxpayer Advocacy Panel Joint 

Committee will be conducted. The 

Taxpayer Advocacy Panel is soliciting 

public comments, ideas, and 

suggestions on improving customer 

service at the Internal Revenue Service. 

DATES: The meeting will be held Friday, 

November 17, 2017. 

FOR FURTHER INFORMATION CONTACT: 

Gretchen Swayzer at 1–888–912–1227 

or 469–801–0769. 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given pursuant to Section 

10(a)(2) of the Federal Advisory 

Committee Act, 5 U.S.C. App. (1988) 

that an open meeting of the Taxpayer 

Advocacy Panel Joint Committee will be 

held Friday, November 17, 2017, at 

11:00 a.m. Eastern Time via 

teleconference. The public is invited to 

make oral comments or submit written 

statements for consideration. For more 

information please contact: Gretchen 

Swayzer at 1–888–912–1227 or 469– 

801–0769, TAP Office, 4050 Alpha Rd., 

Farmers Branch, TX 75244, or contact 

us at the Web site: http://

www.improveirs.org. 

The agenda will include various 

committee issues for submission to the 

IRS and other TAP related topics. The 

public input is welcomed. 

Dated: October 11, 2017. 

Antoinette Ross, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2017–22403 Filed 10–16–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Methods To 

Determine Taxable Income in 

Connection With a Cost Sharing 

Arrangement 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the 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. Currently, the IRS is 

soliciting comments concerning the 

methods to determine taxable income in 

connection with a cost sharing 

arrangement, IRC section 482. 

DATES: Written comments should be 

received on or before December 18, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Tuawana Pinkston, Internal Revenue 

Service, Room 6141, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala, at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW., Washington 

DC 20224, or through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Methods to Determine Taxable 

Income in connection with a Cost 

Sharing Arrangement—IRC section 482. 

OMB Number: 1545–1364. 

Regulation Project Number: TD 9568. 

Abstract: This document contains 

final regulations regarding methods to 

determine taxable income in connection 

with a cost sharing arrangement under 

section 482 of the Internal Revenue 

Code (Code). The final regulations 

address issues that have arisen in 

administering the current cost sharing 

regulations. The final regulations affect 

domestic and foreign entities that enter 

into cost sharing arrangements 

described in the final regulations. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 18 

hrs., 42 min. 

Estimated Total Annual Burden 

Hours: 9,350. 

The following paragraph applies to all 

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 if their contents may become 

material in the administration of any 

internal revenue law. Generally, tax 


sradovich on DSK3GMQ082PROD with NOTICES