30-Day Federal Register Notice

Federal Register / Vol. 81, No. 37 / Thursday, February 25, 2016 / Notices
Dated: February 19, 2016.
Mary Hoyle Gottlieb,
Regulatory Specialist, Legislative and
Regulatory Activities Division.
[FR Doc. 2016–03966 Filed 2–24–16; 8:45 am]
BILLING CODE 4810–33–P

DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL DEPOSIT INSURANCE
CORPORATION
Agency Information Collection
Activities: Information Collection
Renewal; Submission for OMB Review;
Interagency Appraisal Complaint Form
Office of the Comptroller of the
Currency, Treasury (OCC) and Federal
Deposit Insurance Corporation (FDIC).
ACTION: Joint notice and request for
comment.
AGENCY:

The OCC and the FDIC (the
Agencies), 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 an
information collection renewal, as
required by the Paperwork Reduction
Act of 1995 (PRA).
An agency may not conduct or
sponsor, and a respondent is not
required to respond to, an information
collection unless it displays a currently
valid Office of Management and Budget
(OMB) control number.
The Agencies are soliciting comment
concerning the renewal of each
Agency’s information collection titled
‘‘Interagency Appraisal Complaint
Form.’’ The Agencies also are giving
notice that they have each sent their
collection to OMB for review.
DATES: Comments must be received by
March 28, 2016.
ADDRESSES:
OCC: Because paper mail in the
Washington, DC area and at the OCC is
subject to delay, commenters are
encouraged to submit comments by
email, if possible. Comments may be
sent to: Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, Attention:
1557–0314, 400 7th Street SW., Suite
3E–218, Mail Stop 9W–11, Washington,
DC 20219. In addition, comments may
be sent by fax to (571) 465–4326 or by
electronic mail to [email protected].
You may personally inspect and
photocopy comments at the OCC, 400
7th Street SW., Washington, DC 20219.
For security reasons, the OCC requires

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that visitors make an appointment to
inspect comments. You may do so by
calling (202) 649–6700 or, for persons
who are deaf or hard of hearing, TTY,
(202) 649–5597. Upon arrival, visitors
will be required to present valid
government-issued photo identification
and submit to security screening in
order to inspect and photocopy
comments.
All comments received, including
attachments and other supporting
materials, are part of the public record
and subject to public disclosure. Do not
include any information in your
comment or supporting materials that
you consider confidential or
inappropriate for public disclosure.
FDIC: You may submit comments by
any of the following methods:
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• Agency Web site: http://
www.FDIC.gov/regulations/laws/
federal/.
• Mail: Gary Kuiper (202.898.3877),
Counsel, MB–3016, or Manuel Cabeza
(202.898.3767), Counsel, MB–3105,
Legal Division, Federal Deposit
Insurance Corporation, 550 17th Street
NW., Washington, DC 20429.
• Hand Delivered/Courier: The guard
station at the rear of the 550 17th Street
Building (located on F Street), on
business days between 7:00 a.m. and
5:00 p.m.
• Email: [email protected].
Instructions: Comments submitted
must include ‘‘Interagency Appraisal
Complaint Form.’’ Comments received
will be posted without change to
http://www.FDIC.gov/regulations/laws/
federal/, including any personal
information provided.
Additionally, please send a copy of
your comments by mail to: OCC Desk
Officer, 1557–0314 or 3064–0190, U.S.
Office of Management and Budget, 725
17th Street NW., #10235, Washington,
DC 20503, or by email to: oira_
[email protected].
FOR FURTHER INFORMATION CONTACT:
OCC: Shaquita Merritt, OCC Clearance
Officer, (202) 649–5490 or, for persons
who are deaf or hard of hearing, TTY,
(202) 649–5597. Legislative and
Regulatory Activities Division, Office of
the Comptroller of the Currency, 400 7th
Street SW., Washington, DC 20219.
FDIC: Gary Kuiper or Manuel Cabeza
at the address or telephone number
given above.
SUPPLEMENTARY INFORMATION: In
compliance with the PRA, 44 U.S.C.
3501 et seq., the Agencies are seeking
comment on the renewal of the
following collection of information:

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9585

Interagency Appraisal Complaint Form
Section 1473(p) of the Dodd-Frank
Wall Street Reform and Consumer
Protection Act 1 provides that the
Appraisal Subcommittee (ASC) of the
Federal Financial Institutions
Examination Council (FFIEC) shall
establish and operate a national hotline
(ASC Hotline) to receive complaints of
non-compliance with the appraisal
independence standards of the Uniform
Standards of Professional Appraisal
Practice (USPAP) if the ASC determines,
six months after enactment of that
section (i.e., January 21, 2011), that no
such national hotline exists. The statute
requires that the ASC Hotline shall
include a toll-free telephone number
and an email address. Section 1473(p)
further directs the ASC to refer
complaints received through the ASC
Hotline to the appropriate government
bodies for further action, which may
include referrals to the Agencies, the
Federal Reserve Board (Board), the
National Credit Union Administration
(NCUA), the Consumer Financial
Protection Bureau (CFPB), and State
agencies. On January 12, 2011, the ASC
determined that a national appraisal
hotline did not exist, and a notice of
that determination was published in the
Federal Register on January 28, 2011
(76 FR 5161). As a result, the ASC
established a hotline to refer complaints
to appropriate state and Federal
regulators.
Representatives from the Agencies,
the Board, the NCUA, and the CFPB met
and established a process to facilitate
the referral of complaints received
through the ASC Hotline to the
appropriate Federal financial institution
regulatory agency or agencies. The
Agencies, the Board, and the NCUA
developed the Interagency Appraisal
Complaint Form (IACF) to collect the
information necessary to take further
action on the complaint. The CFPB
incorporated the process into one of
their existing systems.
Description of the IACF
The IACF was developed for use by
those who wish to file a formal, written
complaint that an entity subject to the
jurisdiction of one or more Agencies,
the Board, or the NCUA has failed to
comply with the appraisal
independence standards or USPAP. The
IACF is designed to collect information
necessary for one or both of the
Agencies, the Board, or the NCUA to
take further action on a complaint from
an appraiser, other individual, financial
1 Dodd-Frank Wall Street Reform and Consumer
Protection Act section 1473, Public Law 111–203,
124 Stat. 1376, July 21, 2010; 12 U.S.C. 3351(i).

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Federal Register / Vol. 81, No. 37 / Thursday, February 25, 2016 / Notices

institution, or other entities. The
Agencies, the Board, and the NCUA use
the information to take further action on
the complaint to the extent the
complaint relates to an issue within
their jurisdiction. The Board and the
NCUA are renewing their forms
separately.
The OCC and FDIC estimate that the
burden of this collection of information
is as follows:
OMB Control Number: 1557–0314.
Estimated Number of Respondents:
1,500.
Estimated Burden per Response: 0.5
hours.
Estimated Total Annual Burden: 750
hours.
FDIC
OMB Control Number: 3064–0190.
Estimated Number of Respondents:
200.
Estimated Burden per Response: 0.5
hours.
Estimated Total Annual Burden: 100
hours.
The Agencies issued a notice
regarding the collection for 60 days of
comment on December 4, 2015, 80 FR
75896. No comments were received.
Comments continue to be invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
Agencies, including whether the
information has practical utility;
(b) The accuracy of the Agencies’
estimates 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 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.

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Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:

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
Application of Separate Limitations to
Dividends From Noncontrolled Section
902 Corporations.
DATES: Written comments should be
received on or before April 25, 2016 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6129, 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 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Application of Separate
Limitations to Dividends From
Noncontrolled Section 902
Corporations.
OMB Number: 1545–2014.
Form Number: TD 9452.
Abstract: The final regulations require
a collection of information in order for
a taxpayer to make certain tax elections.
The American Jobs Creation Act of 2004
amended the foreign tax credit
treatment of dividends from
noncontrolled section 902 corporations
effective for post-2002 tax years, and the
Gulf Opportunity Zone Act of 2005
permitted taxpayers to elect to defer the
effective date of these amendments until
post-2004 tax years (GOZA election).
Treas. Reg. § 1.904–7(f)(9)(ii)(C) requires
a taxpayer making the GOZA election to
attach a statement to such effect to its
next tax return for which the due date
(with extensions) is more than 90 days
after April 25, 2006. Treas. Reg. § 1.964–
1(c)(3) requires certain shareholders
making tax elections (section 964
SUMMARY:

OCC

Dated: February 17, 2016.
Mary Hoyle Gottlieb,
Regulatory Specialist, Legislative and
Regulatory Activities Division, Office of the
Comptroller of the Currency.
Dated at Washington, DC, this 19th day of
February 2016.
Federal Deposit Insurance Corporation.
Robert E. Feldman,
Executive Secretary.
[FR Doc. 2016–03968 Filed 2–24–16; 8:45 am]
BILLING CODE 4810–33–P; 6714–01–P

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elections) on behalf of a controlled
foreign corporation or noncontrolled
section 902 corporation to sign a jointly
executed consent (that is retained by
one designated shareholder) and to
attach a statement to their tax returns for
the election year.
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, Businesses and other forprofit organizations.
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.
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 18, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016–04021 Filed 2–24–16; 8:45 am]
BILLING CODE 4830–01–P

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