<div> 31028Federal Register / Vol. 85, No. 99 / Thursday, May 21, 2020 / Notices   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 (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes. DATES: Written comments should be received on or before July 20, 2020 to be assured of consideration. ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be directed to Martha R. Brinson, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION:Title: Disclosure of Returns andReturn Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes.OMB Number: 1545–1821.Regulation Project Number: TD 9327.Abstract: The regulations clarify that redisclosures of returns and return information by contractors to agents or subcontractors are permissible, and that the penalty provisions, written notification requirements, and safeguard requirements are applicable to these agents and subcontractors. Section 301.6103(n)–1(e)(3) of the regulations require that before the execution of a contract or agreement for the acquisition of property or services under which returns or return information will be disclosed, the contract or agreement must be made available to the IRS. Current Actions: There are no changes being made to this regulation at this time. Type of Review: Extension of a currently approved collection.  Affected Public: Individuals or households, business or other for-profit organizations, and not-for-profit institutions. Estimated Number of Respondents:2,500. Estimated Time per Respondent: 6 mins. Estimated Total Annual Burden Hours: 250. 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: May 14, 2020. Martha R. Brinson, Tax Analyst. [FR Doc. 2020–10980 Filed 5–20–20; 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 (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Communications Excise Tax; Prepaid Telephone Cards. DATES: Written comments should be received on or before July 20, 2020 to be assured of consideration. ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION: Requests for additional information or copies of the regulation should be directed to Martha R. Brinson, at (202)317–5753, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION: Title: Communications Excise Tax; Prepaid Telephone Cards.OMB Number: 1545–1628.Regulation Project Number: TD 8855. Abstract: Carriers must keep certain information documenting their sales of prepaid telephone cards to other carriers to avoid responsibility for collecting tax. The regulations provide rules for the application of the communications excise tax to prepaid telephone cards. Current Actions: There are no changes being made to this regulation at this time. Type of Review: Extension of a currently approved collection. Affected Public: Businesses or other for-profit organizations.Estimated Number of Respondents:96. Estimated Time per Respondent: 21. Estimated Total Annual BurdenHours: 34.6 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 <table><tr><td><div class="indented"><div class="indented">Federal Register / Vol. 85, No. 99 / Thursday, May 21, 2020 / Notices</div></div></td><td>31029</td></tr><tr><td> </td><td> </td></tr><tr><td> </td><td> </td></tr></table>   request for OMB approval. Comments will be 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 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 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: May 14, 2020. Martha R. Brinson, Tax Analyst. [FR Doc. 2020–10973 Filed 5–20–20; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request Concerning Recommendation for Juvenile Employment With the Internal Revenue Service 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 recommendation for juvenile employment with the Internal Revenue Service. DATES: Written comments should be received on or before July 20, 2020 to be assured of consideration. ADDRESSES: Direct all written comments to Ronald J. Durbala, 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: Recommendation for Juvenile Employment with the Internal Revenue Service.OMB Number: 1545–1746.Form Number: 13094.Abstract: The Form‘‘Recommendation for JuvenileEmployment with the Internal RevenueService’’, is used by 13 DelegatedExamining Units and 16 Area PersonnelOffices throughout the IRS as amechanism to screen out questionableapplicants when considering juvenilesfor employment in taxpayers remittanceand submission processing functions. 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: Individuals or Households.Estimated Number of Respondents:2,500.Estimated Time per Respondent: 5 minutes. Estimated Total Annual Burden Hours: 208 hours. 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 if 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: May 18, 2020. Ronald J. Durbala, IRS Tax Analyst. [FR Doc. 2020–10958 Filed 5–20–20; 8:45 am] BILLING CODE 4830–01–P</div>

IRS Seeks Comments on Prepaid Phone Card Excise Tax Regs

IRS Seeks Comments on Prepaid Phone Card Excise Tax Regs

Internal Revenue Service

The IRS has requested comments on regulations (T.D. 8855) that provide rules for the application of the communications excise tax to prepaid telephone cards. Comments are due by July 20.

The IRS has requested comments on regulations (T.D. 8855) that provide rules for the application of the communications excise tax to prepaid telephone cards. Comments are due by July 20.

The IRS has requested comments on regulations (<a href="/lr/resolve//10wdy">T.D. 8855</a>) that provide rules for the application of the communications excise tax to prepaid telephone cards. Comments are due by July 20.