<div><table><tr><td><div class="indented"><div class="indented">Federal Register / Vol. 84, No. 42 / Monday, March 4, 2019 / Notices</div></div></td><td>7419</td></tr><tr><td> </td><td> </td></tr><tr><td> </td><td> </td></tr></table>  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: February 25, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–03730 Filed 3–1–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments.  SUMMARY: The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning revocation of election filed under property transferred in connection with performance of services to include gross income in year of transfer. DATES: Written comments should be received on or before May 3, 2019 to be assured of consideration. ADDRESSES: Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form should be directed to Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Revocation of Election filed under I.R.C. 83(b).OMB Number: 1545–2018.Form Number: Rev. Proc. 2006–31. Abstract: This revenue procedure sets forth the procedures to be followed by individuals who wish to request permission to revoke the election they made under section 83(b). 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:200. Estimated Time per Respondent: 2 hours. Estimated Total Annual Burden Hours: 400. 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. 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: February 25, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–03731 Filed 3–1–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting.   SUMMARY: An open meeting of the Taxpayer Advocacy Panel’s Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Thursday, March 21, 2019 and Friday, March 22, 2019. FOR FURTHER INFORMATION CONTACT: Otis Simpson at 1–888–912–1227 or 202– 317–3332. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Taxpayer Communications Notices and Correspondence Project Committee will be held Thursday, March 21, 2019, from 8:00 a.m. to 5:00 p.m. Eastern Time and Friday, March 22, 2019, from 8:00 a.m. until 12:00 p.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Due to limited time and structure of meeting, notification of intent to participate must be made with Otis Simpson. For more information please contact Otis Simpson at 1–888– 912–1227 or 202–317–3332, or write TAP Office, 1111 Constitution Ave. NW, Room 1509, Washington, DC 20224 or contact us at the website: http:// www.improveirs.org. The agenda will include various IRS issues.  Dated: February 26, 2019. Kevin Brown, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2019–03801 Filed 3–1–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting.  SUMMARY: An open meeting of the Taxpayer Advocacy Panel’s Taxpayer Assistance Center Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.</div>

Comments Sought on Property Election Revocation Guidance

Internal Revenue Service

The IRS has requested comments on guidance (Rev. Proc. 2006-31) on the requirements for obtaining consent to revoke an election previously filed under section 83(b) and on the information that must be provided when requesting permission to revoke a valid election. Comments are due by May 3.

The IRS has requested comments on guidance (Rev. Proc. 2006-31) on the requirements for obtaining consent to revoke an election previously filed under section 83(b) and on the information that must be provided when requesting permission to revoke a valid election. Comments are due by May 3.

The IRS has requested comments on guidance (<a href="/lr/resolve/-/dp1p" title=" ">Rev. Proc. 2006-31</a>) on the requirements for obtaining consent to revoke an election previously filed under section 83(b) and on the information that must be provided when requesting permission to revoke a valid election. Comments are due by May 3.