[Federal Register Volume 82, Number 92 (Monday, May 15, 2017)]
[Notices]
[Pages 22386-22387]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-09765]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

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.

DATES: Written comments should be received on or before July 14, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224, or at [email protected].
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment. Requests 
for additional information, or copies of the information collection and 
instructions, or copies of any comments received, contact Elaine 
Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and the Internal Revenue Service, as 
part of their continuing effort to reduce paperwork and respondent 
burden, invite the general public and other Federal agencies to take 
this opportunity to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has 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 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 the 
requested information.
    Currently, the IRS is seeking comments concerning the following 
forms, and reporting and record-keeping requirements:
    1. Title: Procedures for Requesting Competent Authority Assistance 
Under Tax Treaties.
    OMB Number: 1545-2044.
    Revenue Procedure Number: Notice 2013-78 (modified by Rev. Proc. 
2015-40).
    Abstract: Taxpayers who believe that the actions of the United 
States, a treaty country, or both, result or will result in taxation 
that is contrary to the provisions of an applicable tax treaty are 
required to submit the requested information in order to receive 
assistance from the IRS official acting as the U.S. competent 
authority. The information is used to assist the taxpayer in reaching a 
mutual agreement with the IRS and the appropriate foreign competent 
authority.
    Current Actions: There are no changes being made to the Notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations.
    Estimated Number of Respondents: 300.
    Estimated Time per Respondent: 30 hours.
    Estimated Total Annual Burden Hours: 9,000.
    2. Title: Treatment of Overall Foreign and Domestic Losses.
    OMB Number: 1545-1634.
    Regulation: REG-106902-98. (T.D. 9595)
    Abstract: The final regulation provides guidance relating to the

[[Page 22387]]

recapture of overall domestic losses that was enacted as part of the 
American Jobs Creation Act of 2004 (AJCA). In addition, the regulation 
provides updated guidance with respect to overall foreign losses and 
separate limitation losses, and affect individuals and corporations 
claiming foreign tax credits, as updated. T.D. 9595 supersedes T.D. 
9371 and T.D. 8833.
    Current Actions: There are no changes to the existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 2,000.
    Estimated Average Time per Respondent: 1 hr., 30 min.
    Estimated Total Annual Burden Hours: 3,000.
    3. Title: Biodiesel and Aviation-Grade Kerosene.
    OMB Number: 1545-1915.
    Notice Number: Notice 2005-4.
    Abstract: Notice 2005-04 provides guidance on certain excise tax 
Code provisions that were added or effected by the American Jobs 
Creation Act of 2004. The information will be used by the IRS to verify 
that the proper amount of tax is reported, excluded, refunded, or 
credited. This notice is modified and expanded by Notices 2005-24, 
2005-62, and 2005-80.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, Federal, state, local or tribal 
governments.
    Estimated Number of Responses: 157,963.
    Estimated Time per Respondent: .48 hours.
    Estimated Total Annual Burden Hours: 76,190.
    4. Title: Demonstration Automobile Use.
    OMB Number: 1545-1756.
    Revenue Procedure Number: Revenue Procedure 2001-56.
    Abstract: Revenue Procedure 2001-56 provides optional simplified 
methods for determining the value of the use of demonstration 
automobiles provided to employees by automobile dealerships.
    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.
    Estimated Number of Respondents: 20,000.
    Estimated Time per Respondent: 5 hours.
    Estimated Total Annual Burden Hours: 100,000.
    5. Title: Limited Payability Claim Against the United States For 
Proceeds of An Internal Revenue Refund Check.
    OMB Number: 1545-2024.
    Form Number: Form-13818.
    Abstract: This form is used by taxpayers for completing a claim 
against the United States for the proceeds of an Internal Revenue 
refund check.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Businesses and other 
for-profit organizations.
    Estimated Number of Respondents: 4,000.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 4,000.
    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.

    Approved: May 8, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-09765 Filed 5-12-17; 8:45 am]
BILLING CODE 4830-01-P