[Federal Register Volume 78, Number 178 (Friday, September 13, 2013)]
[Pages 56772-56773]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-22365]



Internal Revenue Service

Proposed Collection; Comment Request for Notice 2013-40

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. Currently, the IRS is soliciting 
comments concerning Notice 2013-40, Low-Income Housing Credit Disaster 
Relief for Oklahoma Severe Storms and Tornadoes.

DATES: Written comments should be received on or before November 12, 
2013 to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Allan 
Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet at 
[email protected].

    Title: Low-Income Housing Credit Disaster Relief for Oklahoma 
Severe Storms and Tornadoes Disaster Relief.
    OMB Number: 1545-2244.
    Form Number: Notice 2013-40.
    Abstract: The Internal Revenue Service is suspending certain 
requirements under Sec.  42 of the Internal Revenue Code for low-income 
housing credit projects to provide emergency housing relief needed as a 
result of the devastation caused by severe storms and tornadoes in the 
State of Oklahoma beginning May 18, 2013. This relief is being granted 
pursuant to the Service's authority under Sec.  42(n) and Sec.  1.42-
13(a) of the Income Tax Regulations.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and Households.
    Estimated Number of Respondents: 50.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 25.
    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.

[[Page 56773]]

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: September 6, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-22365 Filed 9-12-13; 8:45 am]