[Federal Register Volume 80, Number 124 (Monday, June 29, 2015)]
[Notices]
[Page 37049]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-15789]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 97-15

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 
Revenue Procedure 97-15, section 103-Remedial Payment Closing Agreement 
Program.

DATES: Written comments should be received on or before August 28, 2015 
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 the regulations should be directed to Allan Hopkins, at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., or 
through the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Section 103--Remedial Payment Closing Agreement Program.
    OMB Number: 1545-1528.
    Revenue Procedure Number: Revenue Procedure 97-15.
    Abstract: This information is required by the Internal Revenue 
Service to verify compliance with sections 57, 103, 144, 142, 144, 145, 
and 147 of the Internal Revenue Code of 1986, as applicable (including 
any corresponding provision, if any, of the Internal Revenue Code of 
1954). This information will be used by the Service to enter into a 
closing agreement with the issuer of certain state or local bonds to 
establish the closing agreement amount.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, local or tribal government, and not-for-
profit institutions.
    Estimated Number of Respondents: 50
    Estimated Time per Respondent: 1 hour, 30 minutes.
    Estimated Total Annual Burden Hours: 75.
    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 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: June 18, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-15789 Filed 6-26-15; 8:45 am]
 BILLING CODE 4830-01-P