[Federal Register Volume 79, Number 198 (Tuesday, October 14, 2014)]
[Notices]
[Pages 61689-61690]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-24400]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Proposals, Submissions, 
and Approvals

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
Determination of Substitute Agent for a Consolidated Group.

DATES: Written comments should be received on or before December 15, 
2014 to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this revenue procedure should be directed to Martha R. 
Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Determination of Substitute Agent for a Consolidated Group.
    OMB Number: 1545-1793.
    Revenue Procedure Number: Rev. Proc. 2002-43.
    Abstract: Revenue Procedure 2002-43 provides any instructions that 
apply to any designation of a substitute agent, notification of the 
existence of a default substitute agent, a request for the designation 
of a substitute agent, and request for replacement of a previously 
designated substitute agent. The instructions also provide for the 
automatic approval of requests by a terminating common parent to 
designate its qualifying successor as a substitute agent.
    Current Actions: There are no changes being made to this revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.

[[Page 61690]]

    Estimated Number of Respondents: 200.
    Estimated Average Time per Respondent: 2 hours.
    Estimated Total Annual Burden Hours: 400.
    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 6, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-24400 Filed 10-10-14; 8:45 am]
BILLING CODE 4830-01-P