[Federal Register Volume 84, Number 46 (Friday, March 8, 2019)]
[Notices]
[Pages 8579-8580]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-04234]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Relief for Service in Combat Zone and for 
Presidentially Declared Disaster

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

ACTION: Notice.

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[[Page 8580]]

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 8, 2019 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 8100, 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: Relief for Service in Combat Zone and for Presidentially 
Declared Disaster.
    OMB Control Number: 1545-XXXX.
    Type of Review: New collection.
    Description: This collection covers the final rules to the 
Regulations on Procedure and Administration (26 CFR part 301) under 
section 7508 of the Internal Revenue Code (Code), relating to 
postponement of certain acts by reason of service in a combat zone, and 
section 7508A, relating to postponement of certain tax-related 
deadlines by reason of a Presidentially declared disaster. Section 
7508A was added to the Code by section 911 of the Taxpayer Relief Act 
of 1997, Public Law 105-34 (111 Stat. 788 (1997)), effective for any 
period for performing an act that had not expired before August 5, 
1997.
    In general, section 7508 provides that the time individuals serve 
in a combat zone plus 180 days will be disregarded in determining 
whether acts listed in section 7508(a)(1), such as filing returns, 
paying taxes, filing certain petitions with the Tax Court, filing a 
claim for credit or refund, bringing suit, and assessing tax, are 
performed within the time prescribed.
    Form: 15109.
    Affected Public: Individuals and households.
    Estimated Number of Respondents: 20,000.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 20,000.
    Estimated Time per Response: 20 minutes.
    Estimated Total Annual Burden Hours: 6,600.

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

    Dated: March 5, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-04234 Filed 3-7-19; 8:45 am]
 BILLING CODE 4830-01-P