[Federal Register Volume 79, Number 144 (Monday, July 28, 2014)]
[Notices]
[Pages 43826-43827]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-17752]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8717 and Form 8717-
A

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8717, User Fee for Employee Plan Determination Letter Request, and 
Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter 
Request.

DATES: Written comments should be received on or before September 26, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Gerald J. 
Shields, LL.M., Internal Revenue Service, Room 6231, 1111 Constitution 
Avenue NW., Washington, DC 20224 or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Form 8717, User Fee for Employee Plan Determination Letter 
Request, and Form 8717-A, User Fee for Employee Plan Opinion or 
Advisory Letter Request.
    OMB Number: 1545-1772.
    Form Number: 8717 and 8717-A.
    Abstract: The Omnibus Reconciliation Act of 1990 requires payment 
of a ``user fee'' with each application for a determination letter. 
Form 8717 and Form 8717-A were created to provide filers the means to 
make payment and indicate the type of request.
    Current Actions: There are changes being made to the forms at this 
time, because the user fees were updated by Rev. Proc. 2014-8, 2014-1 
I.R.B. 242, and are effective for applications filed on or after 
February 1, 2014. Form 8717 has been renamed, User Fee for Employee 
Plan Determination Letter Request. Information previously on Form 8717 
relating to opinion or advisory letter requests for Volume Submitter 
and Master or Prototype plans has been deleted. This information may 
now be found on new Form 8717-A, User Fee for Employee Plan Opinion or 
Advisory Letter Request.
    Type of Review: Revision and extension of a currently approved 
collection.
    Affected Public: Business or other for-profit organization, and 
not-for-profit institutions.
    Estimated Number of Responses: 39,000.
    Estimated Time per Response: 11 Hours, 24 minutes.
    Estimated Total Annual Burden Hours: 445,770.
    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

[[Page 43827]]

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: July 16, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-17752 Filed 7-25-14; 8:45 am]
BILLING CODE 4830-01-P