[Federal Register Volume 79, Number 56 (Monday, March 24, 2014)]
[Notices]
[Pages 16101-16102]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-06385]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

March 19, 2014.
    The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before April 23, 2014 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be 
obtained by calling (202) 927-5331, email at [email protected], or the 
entire information collection request may be found at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-0971.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Estimated Income Tax for Estates and Trusts.
    Form: 1041-ES.
    Abstract: Internal Revenue Code section 6654(1) imposes a penalty 
on trusts, and in certain circumstances, a decedent's estate, for 
underpayment of estimated tax. Form 1041-ES is used by the fiduciary to 
make the estimated tax payments. For first-time filers, the form is 
available in an Over The Counter (OTC) version at IRS offices. For 
previous filers, the form is sent to them by the IRS with preprinted 
vouchers in the Optical Character Resolution (OCR) version.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 3,161,236.

    OMB Number: 1545-1631.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9249--Escrow Funds and Other Similar Funds (REG-209619-
93).

[[Page 16102]]

    Abstract: The final regulations relate to the taxation and 
reporting of income earned on qualified settlement funds and certain 
other escrow accounts, trusts, and funds, and other related rules and 
affect qualified settlement funds, escrow accounts established in 
connection with sales of property, disputed ownership funds, and the 
parties to these escrow accounts, trusts, and funds. An election 
statement is filed for a qualified settlement fund (QSF) that the QSF 
has elected grantor trust treatment for the QSF and a statement is 
required from a transferor with respect to the transfer of cash or 
property to a disputed ownership fund.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 3,720.

    OMB Number: 1545-1897.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9145 (Final and Temporary)--Entry of Taxable Fuel; TD 
9346--Entry of Taxable Fuel (Final Regulations and Removal of Temporary 
Regulations).
    Abstract: The regulation imposes joint and several liabilities on 
the importer of record for the tax imposed on the entry of taxable fuel 
into the U.S. and revises definition of ``enterer''.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 281.

    OMB Number: 1545-2071.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TE/GE Compliance Check Questionnaires.
    Abstract: Compliance questionnaires are an invaluable tool for 
obtaining supplemental information to determine the compliance of 
specific entities without the burden for the taxpayer or the cost to 
the IRS of a traditional, full-scale audit. The information collected 
will be used to improve the quality of data available for monitoring 
compliance, to correct identified instances of non-compliance and to 
determine where additional guidance, education or enforcement resources 
are most needed to prevent future non-compliance.
    Affected Public: Private Sector: Not-for-profit institutions.
    Estimated Annual Burden Hours: 37,500.

    OMB Number: 1545-2182.
    Type of Review: Revision of a currently approved collection.
    Title: TD 9494--Affordable Care Act Internal Claims and Appeals and 
External review Disclosures (REG-125592-10).
    Abstract: Section 2719 of the Public Health Service Act, 
incorporated into Code section 9815 by section 1563(f) of the Patient 
Protection and Affordable Care Act, Public Law 111-148, requires group 
health plans and issuers of group health insurance coverage, in 
connection with internal appeals of claims denials, to provide 
claimants free of charge with any evidence relied upon in deciding the 
appeal that was not relied on in making the initial denial of the 
claim. This is a third party disclosure requirement. Individuals 
appealing a denial of a claim should be able to respond to any new 
evidence the plan or issuer relies on in the appeal, and this 
disclosure requirement is essential so that the claimant knows of the 
new evidence.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 350.

    OMB Number: 1545-2222.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: VITA/TCE Volunteer Program.
    Form: 8653, 8654, 13206, 13715, 14204, 14310.
    Abstract: The Internal Revenue Service offers free assistance with 
tax return preparation and tax counseling using specially trained 
volunteers. The Volunteer Income Tax Assistance (VITA) and Tax 
Counseling for the Elderly (TCE) programs assist seniors and 
individuals with low to moderate incomes, those with disabilities, and 
those for whom English is a second language.
    Affected Public: Private Sector: Not for-profit institutions; 
Individuals or Households.
    Estimated Annual Burden Hours: 16,097.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-06385 Filed 3-21-14; 8:45 am]
BILLING CODE 4830-01-P