[Federal Register Volume 78, Number 188 (Friday, September 27, 2013)]
[Notices]
[Pages 59767-59768]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-23562]


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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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)).

DATES: Written comments should be received on or before November 26, 
2013 to be assured of consideration.

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

[[Page 59768]]

    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.

FOR FURTHER INFORMATION CONTACT: To obtain additional information, or 
copies of the information collection and instructions, or copies of any 
comments received, contact Elaine Christophe, at (202) 622-3179, or at 
Internal Revenue Service, Room 6129, 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, (44 U.S.C. 3501 et seq.).
    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 recordkeeping requirements:

    Title: Summary of Archer MSAs.
    OMB Number: 1545-1743.
    Form Number: 8851.
    Abstract: Internal Revenue Code section 220(j)(4) requires 
trustees, who establish medical savings accounts, to report the 
following: (a) Number of medical savings accounts established before 
July 1 of the taxable year (beginning January 1, 2001), (b) name and 
taxpayer identification number of each account holder and, (c) number 
of accounts which are accounts of previously uninsured individuals. 
Form 8851 is used for this purpose.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 200,000.
    Estimated Time per Respondent: 7 hours, 42 minutes.
    Estimated Total Annual Burden Hours: 1,540,000.

    Title: Affordable Care Act Internal Claims and Appeals and External 
review Disclosures.
    OMB Number: 1545-2182.
    Regulation Project Number: REG-125592-10 [RIN 1545-BJ63].
    Abstract: Section 2719 of the Public Health Service Act, 
incorporated into Code section 9815 by section 1563(f) of the Patient 
Protection and Affordable Care Act, Public Law 111-148, requires group 
health plans and issuers of group health insurance coverage, in 
connection with internal appeals of claims denials, to provide 
claimants free of charge with any evidence relied upon in deciding the 
appeal that was not relied on in making the initial denial of the 
claim. This is a third party disclosure requirement. Individuals 
appealing a denial of a claim should be able to respond to any new 
evidence the plan or issuer relies on in the appeal, and this 
disclosure requirement is essential so that the claimant knows of the 
new evidence.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 62,000.
    Estimated Total Annual Burden Hours: 150 Hours.
    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: September 19, 2013.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-23562 Filed 9-26-13; 8:45 am]
BILLING CODE 4830-01-P