Proposed Collection; Comment Request for Regulation Project, 44777-44778 [E6-12692]

Download as PDF Federal Register / Vol. 71, No. 151 / Monday, August 7, 2006 / Notices 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, not-for-profit institutions, and Federal, state, local or tribal governments. Estimated Number of Respondents: 36,688. Estimated Time Per Respondent: 6 minutes. Estimated Total Annual Burden Hours: 3,669. 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: July 21, 2006. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. E6–12690 Filed 8–4–06; 8:45 am] BILLING CODE 4830–01–P sroberts on PROD1PC70 with NOTICES DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Ruling 2000–33 Internal Revenue Service (IRS), Treasury. AGENCY: VerDate Aug<31>2005 17:19 Aug 04, 2006 Jkt 208001 Notice and request for comments. ACTION: 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 Revenue Ruling 2000–33, Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations. Written comments should be received on or before October 6, 2006 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 form and instructions should be directed to Allan Hopkins, at (202) 622–6665, or at Internal Revenue Service, Room 6516 Constitution Avenue, NW., Washington, DC 20224, or through the internet at Allan.M.Hopkins@irs.gov. DATES: SUPPLEMENTARY INFORMATION: Title: Deferred Compensation Plans of State and Local Governments and TaxExempt Organizations. OMB Number: 1545–1695. Revenue Ruling Number: Revenue Ruling 2000–33. Abstract: Revenue Ruling 2000–33 specifies the conditions the plan sponsor should meet to automatically defer a certain percentage of its employees’ compensation into their accounts in an eligible deferred compensation plan. Current Actions: There are no changes being made to this revenue ruling at this time. Type of Review: Extension of a currently approved collection. Affected Public: Not-for-profit institutions, and state, local or tribal governments. Estimated Number of Respondents: 500. Estimated Time Per Respondent: 1 hour. Estimated Total Annual Burden Hours: 500. 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 PO 00000 Frm 00173 Fmt 4703 Sfmt 4703 44777 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: July 24, 2006. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E6–12691 Filed 8–4–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–106511–00] 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 proposed rulemaking, REG–106511–00, Estate Tax Returns; E:\FR\FM\07AUN1.SGM 07AUN1 44778 Federal Register / Vol. 71, No. 151 / Monday, August 7, 2006 / Notices Form 706, Extension to File (20.6081– 1(b)). Written comments should be received on or before October 6, 2006 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 regulations should be directed to Larnice Mack at Internal Revenue Service, room 6512, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202)622–2295, or through the internet at (Larnice.Mack@irs.gov). DATES: sroberts on PROD1PC70 with NOTICES SUPPLEMENTARY INFORMATION: Title: Estate Tax Returns; Form 706, Extension to File. OMB Number: 1545–1707. Regulation Project Number: REG– 106511–00. Abstract: Section 6075(a) of the Internal Revenue Code (the Code) requires the executor of a decedent’s estate to file the Federal estate tax return (Form 706, ‘‘United States Estate (and Generation-Skipping Transfer) Tax Return’’) within 9 months after the date of the decedent’s death. Section 608(a) provides that the Secretary may grant a reasonable extension of time for filing any return; however, except in the case of executors who are abroad, no such extension may be for than 6 months. Executors currently request an extension of time to file Form 706 by filing Form 4768, ‘‘Application for Extension of Time To File a Return and/ or Pay U.S. Estate (and GenerationSkipping Transfer) Taxes.’’ The regulation grants executors of decedents’ estates an automatic 6-month extension of time to file the Form 706 and requires that executors continue to file Form 4768 to receive the automatic extension. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. The reporting burden contained in section 20.6081–1(b) is reflected in the burden of Form 4768, ‘‘Application for Extension of Time To File a Return and/ or Pay U.S. Estate (and GenerationSkipping Transfer) Taxes.’’ 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 VerDate Aug<31>2005 17:19 Aug 04, 2006 Jkt 208001 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: July 21, 2006. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E6–12692 Filed 8–4–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 990–PF and 4720 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 990–PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, and Form 4720, Return of Certain Excise Taxes on Charities and PO 00000 Frm 00174 Fmt 4703 Sfmt 4703 Other Persons Under Chapters 41 and 42 of the Internal Revenue Code. DATES: Written comments should be received on or before October 6, 2006 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 R. Joseph Durbala at Internal Revenue Service, room 6516, (202) 622–3634, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, and Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code. OMB Number: 1545–0052. Form Numbers: 990–PF and 4720. Abstract: Internal Revenue Code section 6033 requires all private foundations, including section 4947(a)(1) trusts treated as private foundations, to file an annual information return. Section 53.4940– 1(a) of the Income Tax Regulations requires that the tax on net investment income be reported on the return filed under section 6033. Form 990–PF is used for this purpose. Section 6011 requires a report of taxes under Chapter 42 of the Code for prohibited acts by private foundations and certain related parties. Form 4720 is used by foundations and/or related persons to report prohibited activities in detail and pay the tax on them. 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: Non-profit institutions. Estimated Number of Respondents: 54,000. Estimated Time Per Response: 204 hours, 46 minutes. Estimated Total Annual Burden Hours: 11,029,293. 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 E:\FR\FM\07AUN1.SGM 07AUN1

Agencies

[Federal Register Volume 71, Number 151 (Monday, August 7, 2006)]
[Notices]
[Pages 44777-44778]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-12692]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-106511-00]


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 notice of proposed rulemaking, REG-106511-00, Estate Tax 
Returns;

[[Page 44778]]

Form 706, Extension to File (20.6081-1(b)).

DATES: Written comments should be received on or before October 6, 2006 
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 regulations should be directed to Larnice Mack at 
Internal Revenue Service, room 6512, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202)622-2295, or through the internet at 
(Larnice.Mack@irs.gov).

SUPPLEMENTARY INFORMATION:
    Title: Estate Tax Returns; Form 706, Extension to File.
    OMB Number: 1545-1707.
    Regulation Project Number: REG-106511-00.
    Abstract: Section 6075(a) of the Internal Revenue Code (the Code) 
requires the executor of a decedent's estate to file the Federal estate 
tax return (Form 706, ``United States Estate (and Generation-Skipping 
Transfer) Tax Return'') within 9 months after the date of the 
decedent's death. Section 608(a) provides that the Secretary may grant 
a reasonable extension of time for filing any return; however, except 
in the case of executors who are abroad, no such extension may be for 
than 6 months. Executors currently request an extension of time to file 
Form 706 by filing Form 4768, ``Application for Extension of Time To 
File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) 
Taxes.'' The regulation grants executors of decedents' estates an 
automatic 6-month extension of time to file the Form 706 and requires 
that executors continue to file Form 4768 to receive the automatic 
extension.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    The reporting burden contained in section 20.6081-1(b) is reflected 
in the burden of Form 4768, ``Application for Extension of Time To File 
a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) 
Taxes.''
    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: July 21, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
 [FR Doc. E6-12692 Filed 8-4-06; 8:45 am]
BILLING CODE 4830-01-P

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