Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401(m) and Guidance on Cash or Deferred Arrangements, 6046-6047 [E7-2052]

Download as PDF 6046 Federal Register / Vol. 72, No. 26 / Thursday, February 8, 2007 / Notices 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 RP– 155431–05, Revenue Procedure Regarding 6707/6707A Rescission Request Procedures. DATES: Written comments should be received on or before April 9, 2007 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 revenue procedure should be directed to Carolyn N. Brown at Internal Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622– 6688, or through the Internet at Carolyn.N.Brown@irs.gov. jlentini on PROD1PC65 with NOTICES SUPPLEMENTARY INFORMATION: Title: Revenue Procedure Regarding 6707/6707A Rescission Request Procedures. OMB Number: 1545–2047. Revenue Procedure Number: 155431– 05. Abstract: This revenue procedure provides guidance to persons who are assessed a penalty under section 6707A or 6707 of the Internal Revenue Code, and who may request rescission of those penalties from the Commissioner. Current Actions: There are no changes being made to this revenue procedure. Type of Review: New collection. Affected Public: Individuals or households, business or other for-profit. Estimated Number of Respondents: 859. Estimated Time Per Respondent: 0.5 hours. Estimated Total Annual Burden Hours: 429.50. 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 VerDate Aug<31>2005 15:58 Feb 07, 2007 Jkt 211001 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 31, 2007. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. E7–2050 Filed 2–7–07; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [(REG–108639–99); (NOTICE 2000–3)] Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401(m) and Guidance on Cash or Deferred Arrangements 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 REG– 108639–99 (NPRM) Sections 401(k) and 401(m); Notice 2000–3 Guidance on Cash or Deferred Arrangements. DATES: Written comments should be received on or before April 9, 2007 to be assured of consideration. PO 00000 Frm 00088 Fmt 4703 Sfmt 4703 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 regulations should be directed to Carolyn N. Brown at Internal Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 622–6688, or through the Internet at Carolyn.N.Brown@irs.gov. ADDRESSES: SUPPLEMENTARY INFORMATION: Title: REG–108639–99 (NPRM) Sections 401(k) and 401(m); Notice 2000–3 Guidance on Cash or Deferred Arrangements. OMB Number: 1545–1669. Regulation/Notice Number: REG– 108639–99/Notice 2000–3. Abstract: The final regulations provide guidance for qualified retirement plans containing cash or deferred arrangements under section 401(k) and providing matching contributions or employee contributions under section 401(m). The IRS needs this information to insure compliance with sections 401(k) and 401(m). Current Actions: There are no changes being made to this regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit, Not-for-profit institutions and State, Local or Tribal Government. Estimated Number of Respondents: 22,500. Estimated Time Per Respondent: 1 hour. Estimated Total Annual Burden Hours: 26,500. 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 E:\FR\FM\08FEN1.SGM 08FEN1 Federal Register / Vol. 72, No. 26 / Thursday, February 8, 2007 / Notices 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. Dated: January 31, 2007. John Fay, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E7–2051 Filed 2–7–07; 8:45 am] Approved: February 1, 2007. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. E7–2052 Filed 2–7–07; 8:45 am] Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas) BILLING CODE 4830–01–P ACTION: Open Meeting of the Joint Committee of the Taxpayer Advocacy Panel Internal Revenue Service (IRS), Treasury. ACTION: Notice. AGENCY: jlentini on PROD1PC65 with NOTICES Internal Revenue Service Internal Revenue Service (IRS), Treasury. Internal Revenue Service SUMMARY: An open meeting of the Joint Committee of the Taxpayer Advocacy Panel will be conducted via teleconference. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Wednesday, March 7, 2007, at 1 p.m., Eastern Time. FOR FURTHER INFORMATION CONTACT: Barbara Toy at 1–888–912–1227, or (414) 231–2360. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Joint Committee of the Taxpayer Advocacy Panel (TAP) will be held Wednesday, March 7, 2007, at 1 p.m. Eastern Time via a telephone conference call. If you would like to have the Joint Committee of TAP consider a written statement, please call 1–888–912–1227 or (414) 231–2360, or write Barbara Toy, TAP Office, MS–1006–MIL, PO Box 3205, Milwaukee, WI 53201–2105, or FAX to (414) 231–2363, or you can contact us at https://www.improveirs.org. Due to limited conference lines, notification of intent to participate in the telephone conference call meeting must be made with Barbara Toy. The agenda will include the following: discussion of issues and responses brought to the Joint Committee, office report, and discussion of next meeting. 15:58 Feb 07, 2007 DEPARTMENT OF THE TREASURY AGENCY: DEPARTMENT OF THE TREASURY VerDate Aug<31>2005 BILLING CODE 4830–01–P Jkt 211001 Notice. SUMMARY: An open meeting of the Area 5 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service. The meeting will be held Tuesday, March 13, 2007, at 9:30 a.m. Central Time. DATES: FOR FURTHER INFORMATION CONTACT: Mary Ann Delzer at 1–888–912–1227, or (414) 231–2365. Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Area 5 Taxpayer Advocacy Panel will be held Tuesday, March 13, 2007, at 9:30 a.m. Central Time via a telephone conference call. You can submit written comments to the Panel by faxing to (414) 231–2363, or by mail to Taxpayer Advocacy Panel, Stop1006MIL, PO Box 3205, Milwaukee, WI 53201–3205, or you can contact us at https://www.improveirs.org. This meeting is not required to be open to the public, but because we are always interested in community input, we will accept public comments. Please contact Mary Ann Delzer at 1–888–912–1227 or (414) 231–2365 for additional information. The agenda will include the following: Various IRS issues. SUPPLEMENTARY INFORMATION: Dated: January 31, 2007. John Fay, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E7–2054 Filed 2–7–07; 8:45 am] BILLING CODE 4830–01–P PO 00000 6047 DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana, Kentucky, Michigan, Ohio, Tennessee, and Wisconsin) Internal Revenue Service (IRS), Treasury. ACTION: Notice. AGENCY: SUMMARY: An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Tuesday, March 20, 2007, at 10 a.m., Central Time. FOR FURTHER INFORMATION CONTACT: Mary Ann Delzer at 1–888–912–1227, or (414) 231–2360. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Area 4 Taxpayer Advocacy Panel will be held Tuesday, March 20, 2007, at 10 a.m., Central Time via a telephone conference call. You can submit written comments to the Panel by faxing the comments to (414) 231– 2363, or by mail to Taxpayer Advocacy Panel, Stop 1006MIL, PO Box 3205, Milwaukee, WI 53201–3205, or you can contact us at https://www.improveirs.org. This meeting is not required to be open to the public, but because we are always interested in community input we will accept public comments. Please contact Mary Ann Delzer at 1–888–912–1227 or (414) 231–2360 for dial-in information. The agenda will include the following: Various IRS issues. Dated: January 31, 2007. John Fay, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E7–2056 Filed 2–7–07; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance (VITA) Issue Committee Internal Revenue Service, (IRS) Treasury. ACTION: Notice. AGENCY: SUMMARY: An open meeting of the Taxpayer Advocacy Panel VITA Issue Frm 00089 Fmt 4703 Sfmt 4703 E:\FR\FM\08FEN1.SGM 08FEN1

Agencies

[Federal Register Volume 72, Number 26 (Thursday, February 8, 2007)]
[Notices]
[Pages 6046-6047]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-2052]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[(REG-108639-99); (NOTICE 2000-3)]


Proposed Collection; Comment Request for Qualified Retirement 
Plans Under Sections 401(k) and 401(m) and Guidance on Cash or Deferred 
Arrangements

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 
REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000-3 Guidance 
on Cash or Deferred Arrangements.

DATES: Written comments should be received on or before April 9, 2007 
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 regulations should be directed to Carolyn N. Brown at 
Internal Revenue Service, room 6516, 1111 Constitution Avenue, NW., 
Washington, DC 20224, or at (202) 622-6688, or through the Internet at 
Carolyn.N.Brown@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 
2000-3 Guidance on Cash or Deferred Arrangements.
    OMB Number: 1545-1669.
    Regulation/Notice Number: REG-108639-99/Notice 2000-3.
    Abstract: The final regulations provide guidance for qualified 
retirement plans containing cash or deferred arrangements under section 
401(k) and providing matching contributions or employee contributions 
under section 401(m). The IRS needs this information to insure 
compliance with sections 401(k) and 401(m).
    Current Actions: There are no changes being made to this 
regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit, Not-for-profit 
institutions and State, Local or Tribal Government.
    Estimated Number of Respondents: 22,500.
    Estimated Time Per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 26,500.
    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

[[Page 6047]]

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: February 1, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-2052 Filed 2-7-07; 8:45 am]
BILLING CODE 4830-01-P
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