Federal Register / Vol. 82, No. 199 / Tuesday, October 17, 2017 / Notices 48317 

returns and tax return information are 

confidential, as required by 26 U.S.C. 

6103. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility; 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used; 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: October 10, 2017. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2017–22406 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; Application for 

Determination of Employee Stock 

Ownership Plan 

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 proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. 

Currently, the IRS is soliciting 

comments concerning the application 

process for determination of employee 

stock ownership plans. 

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: Application for Determination 

of Employee Stock Ownership Plan. 

OMB Number: 1545–0284. 

Regulation Project Number: Form 

5309. 

Abstract: Internal Revenue Code 

section 404(a) allows employers an 

income tax deduction for contributions 

to their qualified deferred compensation 

plans. Form 5309 is used to request an 

IRS determination letter about whether 

the plan is qualified under Code section 

409 or 4975(e)(7). 

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: 

2,500. 

Estimated Time per Respondent: 10 

hours, 47 minutes. 

Estimated Total Annual Burden 

Hours: 26,975. 

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 

returns and tax return information are 

confidential, as required by 26 U.S.C. 

6103. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility; 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used; 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: October 10, 2017. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2017–22437 Filed 10–16–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Regulation Project 

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. 

The IRS is soliciting comments 

concerning the monthly tax return for 

wagers. 

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 6529, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

Requests for additional information or 

copies of the form should be directed to 

Kerry Dennis, Internal Revenue Service, 

Room 6529, 1111 Constitution Avenue 

NW., Washington, DC 20224, or through 

the internet, at Kerry.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Monthly Tax Return for Wagers. 


sradovich on DSK3GMQ082PROD with NOTICES
48318 Federal Register / Vol. 82, No. 199 / Tuesday, October 17, 2017 / Notices 

OMB Number: 1545–0235. 

Regulation Project Number: Form 730. 

Abstract: Form 730 is used to identify 

taxable wagers under Internal Revenue 

Code section 4401 and collect the tax 

monthly. The information is used to 

determine if persons accepting wagers 

are correctly reporting the amount of 

wagers and paying the required tax. 

Current Actions: There is no change to 

this existing form. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations and individuals. 

Estimated Number of Respondents: 

51,082. 

Estimated Time Per Respondent: 8 

hours, 11 minutes. 

Estimated Total Annual Burden 

Hours: 418,362. 

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: October 11, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–22405 Filed 10–16–17; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Mortgage Credit 

Certificates (MCCs) 

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 

application process for determination of 

employee stock ownership plans. 

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: Mortgage Credit Certificates 

(MCCs). 

OMB Number: 1545–0922. 

Regulation Project Number: Form 

8329 and Form 8330. 

Abstract: Mortgage Credit Certificates 

provide qualified holders of the 

certificates with a credit against income 

tax liability. In general, an Issuer elects 

to establish a mortgage credit certificate 

program in lieu of issuing qualified 

mortgage revenue bonds. Section 25 of 

the Code permits states and political 

subdivisions to elect to issue Mortgage 

Credit Certificates in lieu of qualified 

mortgage revenue bonds. Form 8329 is 

used by lending institutions and Form 

8330 is used by state and local 

governments to provide the IRS with 

information on the issuance of mortgage 

credit certificates (MCCs) authorized 

under Internal Revenue Code section 25. 

IRS matches the information supplied 

by lenders and issuers to ensure that the 

credit is computed properly. 

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: 

Form 8329—10,000; Form 8330—2,000 

Estimated Time per Respondent: 

Form 8329—5 hrs. 53 min.; Form 

8330—7 hrs. 28 min. 

Estimated Total Annual Burden 

Hours: Form 8329—58,800; Form 

8330—14,920. 

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 

returns and tax return information are 

confidential, as required by 26 U.S.C. 

6103. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility; 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used; 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: October 10, 2017. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2017–22438 Filed 10–16–17; 8:45 am] 

BILLING CODE 4830–01–P 


sradovich on DSK3GMQ082PROD with NOTICES