[Federal Register Volume 79, Number 102 (Wednesday, May 28, 2014)]
[Notices]
[Pages 30690-30691]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-12309]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

May 22, 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 June 27, 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: 1545-0150.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Power of Attorney and Declaration of Representative.
    Form: 2848.
    Abstract: Form 2848 is used to authorize someone to act for the 
respondent in tax matters. It grants all powers that the taxpayer has 
except signing a return and cashing refund checks. Data is used to 
identify representatives and to ensure that confidential information is 
not divulged to unauthorized persons. Also used to input representative 
on Central Authorization File (CAF).
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 1,092,833.

    OMB Number: 1545-0197.
    Type of Review: Revision of a currently approved collection.
    Title: Application for Determination for Employee Benefit Plan.
    Form: 5300.
    Abstract: IRS needs certain information on the financing and 
operating of employee benefit and employee contribution plans set up by 
employers. IRS uses Form 5300 to obtain the information needed to 
determine whether the plans qualify under Code sections 401(a) and 
501(a).
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 7,201,200.

    OMB Number: 1545-1362.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Renewable Electricity, Refined Coal, and Indian Coal 
Production Credit.
    Form: 8835.
    Abstract: Filers claiming the general business credit for 
electricity produced from certain renewable resources under code 
sections 38 and 45 must file Form 8835.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,045.

    OMB Number: 1545-1384.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Taxpayer Statement Regarding Refund.
    Form: 3911.
    Abstract: If taxpayer inquires about their non-receipt of refund 
(or lost or stolen refund) and the refund has been issued, the 
information and taxpayer signature are needed to begin tracing action.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 16,600.

    OMB Number: 1545-1896.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Application to Participate in the IRS Acceptance Agent 
Program.
    Form: 13551.
    Abstract: Form 13551 is used to gather information to determine 
applicant's eligibility in the Acceptance Agent Program.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 6,413.

    OMB Number: 1545-2084.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Foreign Based Importers--Non-Filers.
    Abstract: Foreign corporations are subject to tax on income that is 
effectively connected with a U.S. trade or business and are required to 
file form 1120, 1120-F, or 1065 reporting taxable income. The 
respondents will be foreign corporations. The information gathered will 
be used to determine if the foreign corporation has a U.S. trade or 
business and is required to file a U.S. Income Tax return.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 30.

    OMB Number: 1545-2095.
    Type of Review: Revision of a currently approved collection.
    Title: TD 9467--Measurement of Assets and Liabilities for Pension 
Funding Purposes; Benefit Restrictions for Underfunded Pension Plans.
    Abstract: Regulations provide guidance regarding the determination 
of

[[Page 30691]]

the value of plan assets and benefit liabilities for purposes of the 
funding requirements that apply to single employer defined benefit 
plans, regarding the use of certain funding balances maintained for 
those plans, and regarding benefit restrictions for certain underfunded 
defined benefit pension plans. These regulations reflect provisions 
under sections 430(d), 430(f), 430(g), 430(h)(2), 430(i), and 436, as 
added to the Internal Revenue Code (Code) by the Pension Protection Act 
of 2006 (Public Law 109-280; 120 Stat. 780), and amended by the Worker, 
Retiree, and Employer Recovery Act of 2008 (Pub. L. 110-458; 122 Stat. 
5092). Plans sponsors may make elections regarding these plans options.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 120,000.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-12309 Filed 5-27-14; 8:45 am]
BILLING CODE 4830-01-P