Proposed Collection; Comment Request for Regulation Project, 3580 [05-1333]
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3580
Federal Register / Vol. 70, No. 15 / Tuesday, January 25, 2005 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–262–82]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 an
existing final regulation, PS–262–82 (TD
8600), Definition of an S Corporation.
(§ 1.1361–3).
DATES: Written comments should be
received on or before March 28, 2005 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Paul Finger, Internal Revenue
Service, Room 6512, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, Room 6512, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3179, or
through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Definition of an S Corporation.
OMB Number: 1545–0731.
Regulation Project Number: PS–262–
82.
Abstract: This regulation provides the
procedures and the statements to be
filed by certain individuals for making
the election under Internal Revenue
Code section 136(d)(2), the refusal to
consent to that election, or the
revocation of that election. The
statements required to be filed are used
to verify that taxpayers are complying
with requirements imposed by Congress
under subchapter S.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
1,005.
VerDate jul<14>2003
13:14 Jan 24, 2005
Jkt 205001
Estimated Time Per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 1,005.
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: January 18, 2005.
Paul Finger,
IRS Reports Clearance Officer.
[FR Doc. 05–1333 Filed 1–24–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8878
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
PO 00000
Frm 00074
Fmt 4703
Sfmt 4703
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 Form
8878, IRS e-file Signature
Authorization-Application for Extension
of Time To File.
DATES: Written comments should be
received on or before March 28, 2005 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Paul Finger, Internal Revenue
Service, room 6512, 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 Larnice Mack at
Internal Revenue Service, room 6512,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
3179, or through the internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: IRS e-file Signature
Authorization-Application for Extension
of Time To File.
OMB Number: 1545–1755.
Form Number: 8878.
Abstract: Form 8878 is used to allow
taxpayers to enter their PIN on their
electronically filed application for
extension of time to file.
Current Actions: There are no changes
being made to the form at this time.
Affected Public: Individuals or
households. Estimated Number of
Respondents: 1,000,000.
Estimated Time Per Respondent: 38
minutes.
Estimated Total Annual Burden
Hours: 630,000.
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
E:\FR\FM\25JAN1.SGM
25JAN1
]]>Agencies
[Federal Register Volume 70, Number 15 (Tuesday, January 25, 2005)]
[Notices]
[Page 3580]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-1333]
[[Page 3580]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-262-82]
Proposed Collection; Comment Request for Regulation Project
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 an
existing final regulation, PS-262-82 (TD 8600), Definition of an S
Corporation. (Sec. 1.1361-3).
DATES: Written comments should be received on or before March 28, 2005
to be assured of consideration.
ADDRESSES: Direct all written comments to Paul Finger, Internal Revenue
Service, Room 6512, 1111 Constitution Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Larnice Mack at
Internal Revenue Service, Room 6512, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-3179, or through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Definition of an S Corporation.
OMB Number: 1545-0731.
Regulation Project Number: PS-262-82.
Abstract: This regulation provides the procedures and the
statements to be filed by certain individuals for making the election
under Internal Revenue Code section 136(d)(2), the refusal to consent
to that election, or the revocation of that election. The statements
required to be filed are used to verify that taxpayers are complying
with requirements imposed by Congress under subchapter S.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 1,005.
Estimated Time Per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 1,005.
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: January 18, 2005.
Paul Finger,
IRS Reports Clearance Officer.
[FR Doc. 05-1333 Filed 1-24-05; 8:45 am]
BILLING CODE 4830-01-P
