Proposed Collection; Comment Request for Revenue Procedures 97-36, 97-38, 97-39, and 2002-9, 55275-55276 [06-7861]
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Federal Register / Vol. 71, No. 183 / Thursday, September 21, 2006 / Notices
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: September 5, 2006.
Joseph R. Durbala,
IRS Reports Clearance Officer.
[FR Doc. 06–7850 Filed 9–20–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR–311–81]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
jlentini on PROD1PC65 with NOTICES
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
VerDate Aug<31>2005
16:30 Sep 20, 2006
Jkt 208001
existing final regulation, LR–311–81
(T.D. 7924), Penalties for Underpayment
of Deposits and Overstated Deposit
Claims, and Time for Filing Information
Returns of Owners, Officers and
Directors of Foreign Corporations
(section 1.6046–1).
DATES: Written comments should be
received on or before November 20,
2006 to be assured of consideration.
ADDRESSES: Direct all written comments
to Joseph R. Durbala, 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) 622–3179, or
through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION: Title:
Penalties for Underpayment of Deposits
and Overstated Deposit Claims, and
Time For Filing Information Returns of
Owners, Officers and Directors of
Foreign Corporations.
OMB Number: 1545–0794.
Regulation Project Number: LR–311–
81.
Abstract: These regulations relate to
the penalty for underpayment of
deposits and the penalty for overstated
deposit claims, and to the time for filing
information returns of owners, officers
and directors of foreign corporations.
Internal Revenue Code section 6046
requires information returns with
respect to certain foreign corporations,
and the regulations provide the date by
which these returns must be filed.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other-for-profit
organizations, and not-for-profit
institutions.
The burden for section 6046–1 is
entirely reflected on Form 5471.
The following paragraph applies to all
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.
PO 00000
Frm 00116
Fmt 4703
Sfmt 4703
55275
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: September 5, 2006.
Joseph R. Durbala,
IRS Reports Clearance Officer.
[FR Doc. 06–7857 Filed 9–20–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedures 97–
36, 97–38, 97–39, and 2002–9
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
Revenue Procedures 97–36, 97–38, 97–
39, and 2002–9, Changes in Methods of
Accounting.
DATES: Written comments should be
received on or before November 20,
2006 to be assured of consideration.
ADDRESSES: Direct all written comments
to Joseph R. Durbala, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
E:\FR\FM\21SEN1.SGM
21SEN1
55276
Federal Register / Vol. 71, No. 183 / Thursday, September 21, 2006 / Notices
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.
SUPPLEMENTARY INFORMATION:
jlentini on PROD1PC65 with NOTICES
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).
Approved: September 5, 2006.
Joseph R. Durbala,
IRS Reports Clearance Officer.
[FR Doc. 06–7861 Filed 9–20–06; 8:45 am]
Title: Changes in Methods of
Accounting.
OMB Number: 1545–1551.
Revenue Procedure Number: Revenue
Procedures 97–36, 97–38, 97–39, and
2002–9.
Abstract: The information collected in
the four revenue procedures is required
in order for the Commissioner to
determine whether the taxpayer
properly is requesting to change its
method of accounting and the terms and
conditions of the change.
Current Actions: There are no changes
being made to the revenue procedures at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
and farms.
Estimated Number of Respondents:
23,545.
Estimated Time per Respondent: 9
hours, 27 minutes.
Estimated Total Annual Burden
Hours: 222,454.
The following paragraph applies to all
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
VerDate Aug<31>2005
16:30 Sep 20, 2006
Jkt 208001
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request For Form 706–GS(D)
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
706–GS(D), Generation-Skipping
Transfer Tax Return for Distributions.
DATES: Written comments should be
received on or before November 20,
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, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Generation-Skipping Transfer
Tax Return for Distributions.
OMB Number: 1545–1144.
Form Number: 706–GS(D).
Abstract: Form 706–GS(D) is used by
persons who receive taxable
distributions from a trust to compute
and report the generation-skipping
transfer tax imposed by Internal
Revenue Code section 2601. IRS uses
the information to verify that the tax has
been properly computed.
PO 00000
Frm 00117
Fmt 4703
Sfmt 4703
Current Actions: 4 line items have
been deleted.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,000.
Estimated Time Per Respondent: 59
minutes.
Estimated Total Annual Burden
Hours: 980.
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: September 12, 2006.
Larnice Mack,
IRS Reports Clearance Officer.
[FR Doc. 06–7863 Filed 9–20–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Area 5 Taxpayer
Advocacy Panel (including the States
of IA, KS, MN, MO, NE, OK, and TX)
Internal Revenue Service, (IRS),
Treasury.
ACTION: Notice.
AGENCY:
E:\FR\FM\21SEN1.SGM
21SEN1
]]>Agencies
[Federal Register Volume 71, Number 183 (Thursday, September 21, 2006)]
[Notices]
[Pages 55275-55276]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-7861]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedures 97-
36, 97-38, 97-39, and 2002-9
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
Revenue Procedures 97-36, 97-38, 97-39, and 2002-9, Changes in Methods
of Accounting.
DATES: Written comments should be received on or before November 20,
2006 to be assured of consideration.
ADDRESSES: Direct all written comments to Joseph R. Durbala, Internal
Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
[[Page 55276]]
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: Changes in Methods of Accounting.
OMB Number: 1545-1551.
Revenue Procedure Number: Revenue Procedures 97-36, 97-38, 97-39,
and 2002-9.
Abstract: The information collected in the four revenue procedures
is required in order for the Commissioner to determine whether the
taxpayer properly is requesting to change its method of accounting and
the terms and conditions of the change.
Current Actions: There are no changes being made to the revenue
procedures at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, and farms.
Estimated Number of Respondents: 23,545.
Estimated Time per Respondent: 9 hours, 27 minutes.
Estimated Total Annual Burden Hours: 222,454.
The following paragraph applies to all 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: September 5, 2006.
Joseph R. Durbala,
IRS Reports Clearance Officer.
[FR Doc. 06-7861 Filed 9-20-06; 8:45 am]
BILLING CODE 4830-01-P
