Proposed Collection; Comment Request for Notice 2005-89, 4213 [E6-874]

Download as PDF Federal Register / Vol. 71, No. 16 / Wednesday, January 25, 2006 / Notices 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 12, 2006. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E6–873 Filed 1–24–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 2005–89 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 Notice 2005–89, Temporary Relief for Certain REITs and Taxable REIT Subsidiaries that Provide Accommodations to Persons Affected by Hurricanes Katrina and Rita. DATES: Written comments should be received on or before March 27, 2006 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn Kirkland, 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). wwhite on PROD1PC61 with NOTICES SUPPLEMENTARY INFORMATION: Title: Temporary Relief for Certain REITs and Taxable REIT Subsidiaries that Provide Accommodations to Persons Affected by Hurricanes Katrina and Rita. OMB Number: 1545–1977. VerDate Aug<31>2005 18:26 Jan 24, 2006 Jkt 208001 Notice Number: Notice 2005–89. Abstract: The Internal Revenue Service will not treat a hotel, motel, or other establishment that otherwise satisfies the definition of a ‘‘lodging facility’’ under section 856(d)(9) of the Internal Revenue Code as other than a ‘‘lodging facility’’ if it is used to provide temporary housing on a nontransient basis to certain persons affected by Hurricane Katrina or Hurricane Rita, provided the recordkeeping requirements of this Notice are satisfied. Current Actions: There are no changes being made to the notice at this time. Type of Review: Extension of currently approved collection. Affected Public: Individuals or households, business or other for-profit organizations. Estimated Number of Respondents: 25. Estimated Time per Respondent: 2 hours. Estimated Total Annual Burden Hours: 50. 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. PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 4213 Approved: January 12, 2006. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E6–874 Filed 1–24–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 13751 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 13751, Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts. DATES: Written comments should be received on or before March 27, 2006 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn Kirkland 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: Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts. OMB Number: 1545–1969. Form Number: 13751. Abstract: The information requested on Form 13751 (as required under Announcement 2005–80) will be used to determine the eligibility for participation in the settlement initiative of taxpayers related through TEFRA partnerships to ineligible applicants. Such determinations will involve E:\FR\FM\25JAN1.SGM 25JAN1

Agencies

[Federal Register Volume 71, Number 16 (Wednesday, January 25, 2006)]
[Notices]
[Page 4213]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-874]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2005-89

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 
Notice 2005-89, Temporary Relief for Certain REITs and Taxable REIT 
Subsidiaries that Provide Accommodations to Persons Affected by 
Hurricanes Katrina and Rita.

DATES: Written comments should be received on or before March 27, 2006 
to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn Kirkland, 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: Temporary Relief for Certain REITs and Taxable REIT 
Subsidiaries that Provide Accommodations to Persons Affected by 
Hurricanes Katrina and Rita.
    OMB Number: 1545-1977.
    Notice Number: Notice 2005-89.
    Abstract: The Internal Revenue Service will not treat a hotel, 
motel, or other establishment that otherwise satisfies the definition 
of a ``lodging facility'' under section 856(d)(9) of the Internal 
Revenue Code as other than a ``lodging facility'' if it is used to 
provide temporary housing on a nontransient basis to certain persons 
affected by Hurricane Katrina or Hurricane Rita, provided the 
recordkeeping requirements of this Notice are satisfied.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations.
    Estimated Number of Respondents: 25.
    Estimated Time per Respondent: 2 hours.
    Estimated Total Annual Burden Hours: 50.
    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 12, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6-874 Filed 1-24-06; 8:45 am]
BILLING CODE 4830-01-P
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