[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]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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