[Federal Register Volume 83, Number 61 (Thursday, March 29, 2018)]
[Notices]
[Page 13588]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-06340]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Changes in Periods of Accounting

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: 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, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before April 30, 2018 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 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    Title: Changes in Periods of Accounting.
    OMB Control Number: 1545-1786.
    Type of Review: Revision of a currently approved collection.
    Abstract: This previously approved Revenue Procedure's 2006-45 
(modified and clarified by 2007-64), 2006-46, and 2002-39 (modified by 
2003-79) provide the comprehensive administrative rules and guidance 
for affected taxpayers adopting, changing, or retaining annual 
accounting periods, for federal income tax purposes. In order to 
determine whether a taxpayer has properly adopted, changed to, or 
retained an annual accounting period, certain information regarding the 
taxpayer's qualification for and use of the requested annual accounting 
period is required. The revenue procedures request the information 
necessary to make that determination when the information is not 
otherwise available. The only collection of information being reported 
under this ICR is the information in Revenue Procedure 2002-39. The 
burden under Revenue Procedure 2006-45 and 2006-46 are being reported 
under their respective forms (1545-0134 and 1545-0123).
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 600.

    Authority:  44 U.S.C. 3501 et seq.

    Dated: March 26, 2018.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2018-06340 Filed 3-28-18; 8:45 am]
 BILLING CODE 4830-01-P