Proposed Collection; Comment Request for Regulation Project, 18068-18069 [05-7099]

Download as PDF 18068 Federal Register / Vol. 70, No. 67 / Friday, April 8, 2005 / Notices DEPARTMENT OF THE TREASURY Internal Revenue Service [INTL–121–90, INTL–292–90, and INTL–361– 89] 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, Pub. L. 104–13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning existing final regulations INTL–121–90 (TD 8733), INTL–292–90 (TD 8305), and INTL– 361–89 (TD 8292), Treaty-Based Return Positions (§§ 301.6114–1 and 301.7701(b)–7). DATES: Written comments should be received on or before June 7, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn 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 Allan Hopkins, at (202) 622– 6665, or at Internal Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at Allan.M.Hopkins@irs.gov. SUMMARY: SUPPLEMENTARY INFORMATION: Title: Treaty-Based Return Positions. OMB Number: 1545–1126. Regulation Project Numbers: INTL– 121–90, INTL–292–90, and INTL–361– 89. Abstract: Regulation section 301.6114–1 sets forth reporting requirements under Code section 6114 relating to treaty-based return positions. Persons or entities subject to these reporting requirements must make the required disclosure on a statement attached to their return or be subject to a penalty. Regulation section 301.7701(b)–7(a)(4)(iv)(C) sets forth the reporting requirement for dual resident S corporation shareholders who claim treaty benefits as nonresidents of the U.S. Persons subject to this reporting requirement must enter into an VerDate jul<14>2003 19:00 Apr 07, 2005 Jkt 205001 agreement with the S corporation to withhold tax pursuant to procedures prescribed by the Commissioner. Current Actions: There is no change to these existing regulations. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households, and business or other forprofit organizations. Estimated Number of Respondents: 6,020. Estimated Time per Respondent: 1 hr. Estimated Total Annual Burden Hours: 6,015. 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: April 4, 2005. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. 05–7098 Filed 4–7–05; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 DEPARTMENT OF THE TREASURY Internal Revenue Service [PS–7–90] 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, Pub. L. 104–13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, PS–7–90 (TD 8461), Nuclear Decommissioning Fund Qualification Requirements (§ 1.468A–3). DATES: Written comments should be received on or before June 7, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn 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 Allan Hopkins, at (202) 6226665, or at Internal Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: Title: Nuclear Decommissioning Fund Qualification Requirements. OMB Number: 1545–1269. Regulation Project Number: PS–7–90. Abstract: If a taxpayer requests, in connection with a request for a schedule of ruling amounts, a ruling as to the classification of certain unincorporated organizations, the taxpayer is required to submit a copy of the documents establishing or governing the organization. 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. Estimated Number of Respondents: 50. Estimated Time per Respondent: 3 hours. Estimated Total Annual Burden Hours: 150. E:\FR\FM\08APN1.SGM 08APN1 Federal Register / Vol. 70, No. 67 / Friday, April 8, 2005 / Notices 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 23, 2005. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 05–7099 Filed 4–7–05; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 1040–ES, 1040–ES (NR), and 1040–ES (Espanol) 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. VerDate jul<14>2003 19:00 Apr 07, 2005 Jkt 205001 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 1040– ES, Estimated Tax for Individuals, 1040–ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals, and 1040–ES (Espanol), Contribuciones Federales Estimadas Del Trabajo Por Cuenta Propia Y Sobre el Empleo De Empleados Domesticos—Puerto Rico. DATES: Written comments should be received on or before June 7, 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 forms and instructions should be directed to Allan Hopkins, at (202) 622–6665, or at Internal Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 622–6665, or through the Internet at CAROL.A.SAVAGE@irs.gov. SUPPLEMENTARY INFORMATION: Title: 1040–ES, Estimated Tax for Individuals, 1040–ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals, and 1040–ES (Espanol), Contribuciones Federales Estimadas Del Trabajo Por Cuenta Propia Y Sobre el Empleo De Empleados Domesticos— Puerto Rico. OMB Number: 1545–0087. Form Number: 1040–ES, 1040–ES (NR), and 1040–ES (Espanol). Abstract: Form 1040–ES is used by U.S citizens and resident aliens to make estimated tax payment of income (and self-employment) tax due in excess of tax withheld. Form 1040–ES (NR) is used by nonresident aliens to pay any income tax due in excess of tax withheld. Form 1040–ES (Espanol) is printed in Spanish for use in Puerto Rico and includes payment vouchers for payment of self-employment tax on a current basis. Current Actions: There are no changes being made to the forms at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Responses: 40,991,991. Estimated Time Per Response: 2 hours, 18 minutes. Estimated Total Annual Burden Hours: 94,471,282. 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 PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 18069 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: April 1, 2005. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. 05–7100 Filed 4–7–05; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 12854 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, Pub. L. 104–13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 12854, Prior Government Service Information. DATES: Written comments should be received on or before June 7, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn Kirkland, Internal Revenue E:\FR\FM\08APN1.SGM 08APN1

Agencies

[Federal Register Volume 70, Number 67 (Friday, April 8, 2005)]
[Notices]
[Pages 18068-18069]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-7099]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[PS-7-90]


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, Pub. L. 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an 
existing final regulation, PS-7-90 (TD 8461), Nuclear Decommissioning 
Fund Qualification Requirements (Sec.  1.468A-3).

DATES: Written comments should be received on or before June 7, 2005 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Glenn 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 Allan Hopkins, at (202) 
622-6665, or at Internal Revenue Service, Room 6516, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet, at 
Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION: Title: Nuclear Decommissioning Fund 
Qualification Requirements.
    OMB Number: 1545-1269.
    Regulation Project Number: PS-7-90.
    Abstract: If a taxpayer requests, in connection with a request for 
a schedule of ruling amounts, a ruling as to the classification of 
certain unincorporated organizations, the taxpayer is required to 
submit a copy of the documents establishing or governing the 
organization.
    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.
    Estimated Number of Respondents: 50.
    Estimated Time per Respondent: 3 hours.
    Estimated Total Annual Burden Hours: 150.

[[Page 18069]]

    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 23, 2005.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 05-7099 Filed 4-7-05; 8:45 am]
BILLING CODE 4830-01-P
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