Proposed Collection; Comment Request for Regulation Project, 12955-12956 [05-5229]

Download as PDF Federal Register / Vol. 70, No. 50 / Wednesday, March 16, 2005 / Notices or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: March 11, 2005. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. 05–5227 Filed 3–15–05; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 8329 and 8330 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 Form 8329, Lender’s Information Return for Mortgage Credit Certificates (MCCs) and Form 8330, Issuer’s Quarterly Information Return for Mortgage Credit Certificates (MCCs). DATES: Written comments should be received on or before May 16, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal Revenue Service, Room 6516, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form(s) and instructions should be directed to R. Joseph Durbala, (202) 622–3945, Internal Revenue Service, Room 6516, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at RJoseph.Durbala@irs.gov. Title: Form 8329, Lender’s Information Return for Mortgage Credit Certificates (MCCs) and Form 8330, Issuer’s Quarterly Information Return for Mortgage Credit Certificates (MCCs). OMB Number: 1545–0922. Form Number: Forms 8329 and 8330. Abstract: Form 8329 is used by lending institutions and Form 8330 is used by State and local governments to provide the IRS with information on the issuance of mortgage credit certificates SUPPLEMENTARY INFORMATION: VerDate jul<14>2003 16:45 Mar 15, 2005 Jkt 205001 (MCCs) authorized under Internal Revenue Code section 25. IRS matches the information supplied by lenders and issuers to ensure that the credit is computed properly. Current Actions: There are no changes being made to these forms at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, and State, local or tribal governments. Estimated Number of Responses: 10,000—Form 8329; 2,000—Form 8330. Estimated Time Per Response: 5 hours, 53 minutes—Form 8329; 7 hours, 28 minutes—Form 8330. Estimated Total Annual Burden Hours: 58,800—Form 8329; 14,920— Form 8330. 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: March 11, 2005. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. 05–5228 Filed 3–15–05; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00120 Fmt 4703 Sfmt 4703 12955 DEPARTMENT OF THE TREASURY Internal Revenue Service [LR–115–72] 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, LR–115–72 (TD 8043), Manufacturers Excise Taxes on Sporting Goods and Firearms and Other Administrative Provisions of Special Application To Manufacturers and Retailers Excise Taxes (§§ 48.4161, 48.6416, 48.6420, 48.6421, 48.6424, and 48.6427). DATES: Written comments should be received on or before May 16, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be directed to R. Joseph Durbala (202) 622– 3634, Internal Revenue Service, room 5244, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Manufacturers Excise Taxes on Sporting Goods and Firearms and Other Administrative Provisions of Special Application To Manufacturers and Retailers Excise Taxes. OMB Number: 1545–0723. Regulation Project Number: LR–115– 72. Abstract: Chapters 31 and 32 of the Internal Revenue Code impose excise taxes on the sale or use of certain articles. Code section 6416 allows a credit or refund of the tax to manufacturers in certain cases. Code sections 6420, 6421, and 6427 allow credits or refunds of the tax to certain users of the articles. This regulation contains reporting and recordkeeping requirements that enable the IRS and E:\FR\FM\16MRN1.SGM 16MRN1 12956 Federal Register / Vol. 70, No. 50 / Wednesday, March 16, 2005 / Notices taxpayers to verify that the proper amount of tax is reported or excluded. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Individuals, business or other for-profit organizations, not-forprofit institutions, farms, and state, local, or tribal governments. Estimated Number of Respondents: 1,500,000. Estimated Time Per Respondent: 19 minutes. Estimated Total Annual Burden Hours: 475,000. 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 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: March 10, 2005. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. 05–5229 Filed 3–15–05; 8:45 am] BILLING CODE 4830–01–P VerDate jul<14>2003 16:45 Mar 15, 2005 Jkt 205001 DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–209060–86] 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 notice of final regulation, REG– 209060–86 (TD 8851), Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes (§ 1.6046–A). DATES: Written comments should be received on or before May 16, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this regulation should be directed to R. Joseph Durbala, (202) 622–3634, Internal Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes. OMB Number: 1545–1646. Regulation Project Number: REG– 209060–86. Abstract: Section 6046A requires U.S. persons to provide certain information with respect to the acquisition or disposition of a 10-percent interest in, or a 10-percent change in ownership of, a foreign partnership. This regulation provides reporting rules to identify U.S. persons with significant interests in foreign partnerships to ensure the correct reporting of items with respect to these interests. Current Actions: There is no change to this existing regulation. PO 00000 Frm 00121 Fmt 4703 Sfmt 4703 Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, Individuals or households and not-for-profit institutions. The burden is reflected in the burden of Form 8865. 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: March 9, 2005. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. 05–5230 Filed 3–15–05; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 12311 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: SUMMARY: The Department of the Treasury, as part of its continuing effort E:\FR\FM\16MRN1.SGM 16MRN1

Agencies

[Federal Register Volume 70, Number 50 (Wednesday, March 16, 2005)]
[Notices]
[Pages 12955-12956]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-5229]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[LR-115-72]


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, LR-115-72 (TD 8043), Manufacturers Excise 
Taxes on Sporting Goods and Firearms and Other Administrative 
Provisions of Special Application To Manufacturers and Retailers Excise 
Taxes (Sec. Sec.  48.4161, 48.6416, 48.6420, 48.6421, 48.6424, and 
48.6427).

DATES: Written comments should be received on or before May 16, 2005 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal 
Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to R. Joseph Durbala (202) 
622-3634, Internal Revenue Service, room 5244, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the Internet at 
RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION: Title: Manufacturers Excise Taxes on 
Sporting Goods and Firearms and Other Administrative Provisions of 
Special Application To Manufacturers and Retailers Excise Taxes.
    OMB Number: 1545-0723.
    Regulation Project Number: LR-115-72.
    Abstract: Chapters 31 and 32 of the Internal Revenue Code impose 
excise taxes on the sale or use of certain articles. Code section 6416 
allows a credit or refund of the tax to manufacturers in certain cases. 
Code sections 6420, 6421, and 6427 allow credits or refunds of the tax 
to certain users of the articles. This regulation contains reporting 
and recordkeeping requirements that enable the IRS and

[[Page 12956]]

taxpayers to verify that the proper amount of tax is reported or 
excluded.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals, business or other for-profit 
organizations, not-for-profit institutions, farms, and state, local, or 
tribal governments.
    Estimated Number of Respondents: 1,500,000.
    Estimated Time Per Respondent: 19 minutes.
    Estimated Total Annual Burden Hours: 475,000.
    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 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: March 10, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 05-5229 Filed 3-15-05; 8:45 am]
BILLING CODE 4830-01-P

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